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FAR CPA EXAM, CPA GLEIM PRACTICE 1 FAR, FAR CHAPTER 1 FRAMEWORK, OVERVIEW AND CONCEPTS MCQ, FAR - 1, FAR REVIEW, FAR - FINAL REVIEW QUESTIONS AND ANSWERS WITH SOLUTIONS 2024$19.99
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FAR CPA EXAM, CPA GLEIM PRACTICE 1 FAR, FAR CHAPTER 1 FRAMEWORK, OVERVIEW AND CONCEPTS MCQ, FAR - 1, FAR REVIEW, FAR - FINAL REVIEW QUESTIONS AND ANSWERS WITH SOLUTIONS 2024
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CPA - Certified Public Accountant
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CPA - Certified Public Accountant
FAR CPA EXAM, CPA GLEIM PRACTICE 1 FAR, FAR CHAPTER 1 FRAMEWORK, OVERVIEW AND CONCEPTS MCQ, FAR - 1, FAR REVIEW, FAR - FINAL REVIEW QUESTIONS AND ANSWERS WITH SOLUTIONS 2024
FAR CPA EXAM, CPA GLEIM PRACTICE 1
FAR, FAR CHAPTER 1 FRAMEWORK,
OVERVIEW AND CONCEPTS MCQ, FAR - 1,
FAR REVIEW, FAR - FINAL REVIEW
QUESTIONS AND ANSWERS WITH
SOLUTIONS 2024
10% combined revenue
10% combined profit/loss
10% combined assets - ANSWER 10% Segment Reporting Size Test
75% of revenue from external parties - ANSWER 75% Reporting Sufficiency Test
90 days- all other registrants - ANSWER filing deadline for the 10-K (filed annually)
40 days- large accelerated and accelerated
45 days- all other registrants - ANSWER Filing deadline for the 10-Q (filed quarterly)
requirements for interim and annual financial statements to be filed with the SEC - ANSWER What is the
Regulation S-X?
,annual report of company's employee benefit plans - ANSWER what is the form 11-K?
semiannual report by foreign private issuers - ANSWER what is the form 6-K?
filed to report major events - ANSWER what is the form 8-K?
statement of cash and equity
statement of cash receipts and disbursements - ANSWER Cash Basis Financial Statements
statement of assets and liabilities
statement of revenues collected and expenses paid - ANSWER Modified Cash Basis Financial Statements
statement of assets and liabilities and equity
statement of income - ANSWER Income tax Basis Financial Statements
cash basis revenue
+ending A/R
-Beginning A/R
- Ending unearned revenue
+Beginning unearned revenue
=Accrual basis revenue - ANSWER Converting the cash basis revenue to accrual basis
cash paid for purchases
+ Ending A/P
- Beginning A/P
- Ending inventory
+ Beginning inventory
= Cost of goods sold - ANSWER Converting cash paid for purchases to cost of goods sold
,cash paid for operating expenses
+ ending accrued liability
- beginning accrued liability
- ending prepaid expenses
+ beginning prepaid expenses
= accrual basis operating expenses - ANSWER converting cash paid for operating expenses to accrual
basis operating expenses
current assets / current liabilities - ANSWER current ratio
cash + short-term marketable securities + receivable (net) / current liabilities - ANSWER quick ratio
cash + marketable securities / current liabilities - ANSWER cash ratio
sales (net) / average accounts receivable (net) - ANSWER accounts receivable turnover ratio
ending accounts receivable (net) / sales (net) / 365 - ANSWER days sales in accounts receivable
cost of goods sold / average inventory - ANSWER inventory turnover ratio
ending inventory / cost of goods sold / 365 - ANSWER days in inventory
cost of goods sold / average accounts payable - ANSWER accounts payable turnover ratio
ending accounts payable / cost of goods sold / 365 - ANSWER days of payables outstanding
days sales in accounts receivable + days in inventory - days of payables outstanding - ANSWER cash
conversion cycle
sales (net) / average total assets - ANSWER asset turnover ratio
, net income / sales (net) - ANSWER profit margin
net income / average total assets - ANSWER return on assets (ROA)
Profit margin x asset turnover - ANSWER "DuPont" Return on Assets
net income / average total equity - ANSWER Return on equity
income before interest income, interest expense, and taxes / sales (net) - ANSWER Return on sales
sales (net) - cost of goods sold / sales (net) - ANSWER Gross (profit) margin
cash flow from operations / current liabilities - ANSWER operating cash flow ratio
total liabilities / total equity - ANSWER debt to equity ratio
total liabilities / total assets - ANSWER total debt ratio
total assets / total equity - ANSWER equity multiplier
income before interest expense and income taxes / interest expense - ANSWER times interest earned
income available to common shareholders / weighted average common shares outstanding - ANSWER
earnings per share
price per share / basic earnings per share - ANSWER price earnings ratio
cash dividends / net income - ANSWER dividend payout ratio
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