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CPA Review Notes 2019 - FAR (Financial Accounting and Reporting)
CPA Review Notes 2019 - FAR (Financial Accounting and Reporting)
CPA Review Notes 2019 - FAR (Financial Accounting and Reporting)
Ebook38 pages23 minutes

CPA Review Notes 2019 - FAR (Financial Accounting and Reporting)

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About this ebook

My approach to all CPA exams was to re-write these notes 6-7 times (there are 8 sections).
Although it may seems to be an old-school approach, it's working great because you are able to retain more information by re-writing it, than by reading or listening.
If you take the exam in 6 weeks, these notes will be a great addition to your MCQs, they contain exactly what you are supposed to know in order to pass the CPA exam. I can't emphasize enough - you will need to go through them 6-7 times, that means 7 times x 8 chapters = 56 chapters, which means approximately 10 chapters / week.

I have memorized 90% of these notes just by re-writing them 6 times. Sure, it seems to be time consuming, but it's totally working!

LanguageEnglish
Release dateNov 24, 2015
ISBN9781311571403
CPA Review Notes 2019 - FAR (Financial Accounting and Reporting)
Author

Cristina Agopian, CPA

Cristina Agopian has an extensive professional experience in the field of accounting, She holds a CPA license with the state of CA. Cristina has earned her accounting credentials from California State East Bay before taking the CPA examination.

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    Book preview

    CPA Review Notes 2019 - FAR (Financial Accounting and Reporting) - Cristina Agopian, CPA

    CPA Review Notes 2019

    FAR

    By Cristina Agopian, CPA

    Published by Cristina Agopian, at Smashwords

    Copyright 2019 Cristina Agopian

    Content

    SECTION 1

    SECTION 2

    SECTION 3

    SECTION 4

    SECTION 5

    SECTION 6

    SECTION 7

    SECTION 8

    About the author

    Other books by this author

    SECTION 1

    CASH FLOW

    under IFRS, interest expense

    either operating or financing

    payment of dividends

    financing

    repayment of loan w cash

    financing

    borrowing money under line of credit

    financing

    Proceeds from the issuance of common stock

    financing

    Proceeds from the issuance of convertible bonds

    financing

    Payments to retire mortgage notes

    financing

    cash from sale of investments of another firm's securities

    investing

    stock purchased from another company

    investing

    proceeds from sale of building

    investing

    proceeds from sale of PP&E

    investing

    dividends received from another company

    operating

    interest paid for capital lease

    operating

    Interest payments on mortgage notes

    operating

    gain from sale of equip

    operating - deduction from net income

    loss from sale of equip

    operating - added to

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