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CPA BEC EXAMS BUNDLE

CPA BEC EXAMS BUNDLE

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BEC CPA Exam Review

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BEC CPA Exam Review Demand Curve Shift Upward (direct relationship-positive shift) - ANSWER-The price of subsitute goods, expectations of price changes, income for normal goods, and extent of market Demand Curve Shift Downward (inverse relationship-neg. shift) - ANSWER-The price of complement ...

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BEC CPA Exam

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BEC CPA Exam COSO Framework assists Management and the Board of Directors by: - ANSWER-Effectively applying Internal Control Determining the requirements of an effective system Allow judgement and flexibility in the design of I/C Identify and analyze risks, and develop effective responses Eli...

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CPA BEC EXAM

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CPA BEC EXAM Demand Elastic means - ANSWER-large ∆ in demand when there is a small ∆ in price Price Elasticity of Demand Formula - ANSWER-%∆in quantity demanded / %∆in Price Demand becomes _________ elastic over time - ANSWER-more Goverment actions that affect market equilibrium ...

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CPA EXAM BEC

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CPA EXAM BEC Sole Proprietorship - ANSWER--Only one owner -Business is not a separate legal entity apart from owner -Owner does not share decision making power with others Advantages over other business structures - ANSWER--Simplest to form (no formal filings) and operate -Business can be s...

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BEC CPA Exam Notes

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BEC CPA Exam Notes SU 1 (18% of test) - ANSWER-Corporate Governance Basic Corporate Documents - ANSWER-Articles of Incorporation: Corp's name, # Share authorized, Address of Registered Office, Name of Registered Agent, Name and Address of each incorporator Filed with secretary of state Arti...

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CPA - BEC - Becker 6 (Information Technology and Process Management)

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CPA - BEC - Becker 6 (Information Technology and Process Management) Business Process Management (BPM) - ANSWER-Management approach that seeks to coordinate the functions of an organization toward an ultimate goal of continuous improvement in customer satisfaction *Plan, do, check, act* I...

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CPA Exam BEC Equations

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CPA Exam BEC Equations

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CPA Exam (BEC B1)

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CPA Exam (BEC B1) Board of Directors - ANSWER-Safeguard co assets and maximize SH return. They have no individual authority and can only act as a group if theres a quorum (majority). Makes them duly constituted. BOD duties: -electing, removing, supervising officers -adopting, amending, and re...

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CPA Exam- BEC Formulas

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CPA Exam- BEC Formulas Effective Annual Interest Rate - ANSWER-The stated interest rate adjusted for the number of compounding periods per year Simple Interest - ANSWER-I=prt Compound Interest - ANSWER-interest calculated on both the principal and the accrued interest Required Rate of ...

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CPA BEC Formulas

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CPA BEC Formulas Weighted Average Cost of Capital - ANSWER-(Cost of Equity x % Equity in Cap Structure) + (Weighted Average Cost of Debt x % of Debt in Cap Structure) Weighted Average Cost of Debt - ANSWER-Effective Annual Interest Payments / Debt Outstanding After Tax Cost of Debt - ANSW...

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BEC CPA EXAM Acronyms

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BEC CPA EXAM Acronyms Internal Control Components - ANSWER-CRIME 1. Control environment 2. Risk assessment 3. Information and communication 4. Monitoring 5. Existing control activities Categories of Objectives - ANSWER-ORC 1. Operations 2. Reporting 3. Compliance Principles of...

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BEC CPA Exam (Module 1)

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BEC CPA Exam (Module 1) 3 Categories of Objectives within the COSO framework - ANSWER-ORC 1. Operations 2. Reporting (focus of COSO) 3. Compliance 5 Components of Internal Control - ANSWER-CRIME (applies to all 3 objectives) Control Environment Risk Assessment Information and Com...

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CPA Exam - BEC

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CPA Exam - BEC Strategic Planning - ANSWER-The sequence of interrelated procedures for determining an entity's long-term goals and identifying the best approaches for achieving those goals Mission statement - ANSWER-An expression of the purpose and range of activities of the entity Entit...

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BEC CPA Exam Formulas/Ratios

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BEC CPA Exam Formulas/Ratios Stated Interest Rate/ SAR/ Nominal Int. Rate - ANSWER-no calculation needed! EIR (effective int. rate) - ANSWER-EIR= Int. paid per period/net loan proceeds =((P*SAR)/#ofperiods)/net loan proceeds net loan proceeds= loan proceeds - compensating balance ...

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CPA Exam - BEC - Enterprise Risk Management

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CPA Exam - BEC - Enterprise Risk Management

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CPA BEC Test 1

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CPA BEC Test 1 B - ANSWER-When calculating the cost of capital, the cost assigned to retained earnings should be A. Zero. B. Lower than the cost of external common equity. C. Equal to the cost of external common equity. D. Higher than the cost of external common equity. D - ANSWER-Which ...

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BEC CPA IT

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BEC CPA IT

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BEC CPA 2023

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BEC CPA 2023 business process - ANSWER-is a set of related activities and tasks brought together to achieve a desired outcome. Typically, it is a series of tasks that culminate in a product, service, or business goal. operating processes - ANSWER-the activities related to the business's cor...

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BEC CPA Exam Chapter 1

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BEC CPA Exam Chapter 1 Committee of Sponsoring organizations - ANSWER-- Independent private sector created in the mid 1980's to study the factors that led to fraulent financial reporting Internal Control - Integrated Framework - ANSWER--Used by a company's management and BOD to obtain init...

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CPA Exam - BEC Final Review

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CPA Exam - BEC Final Review EBIT / Sales - ANSWER-return on sales NI / EBT - ANSWER-tax burden Sales / Avg AR - ANSWER-accounts receivable turnover Sales / Avg Total Assets - ANSWER-asset turnover COGS / Avg Inventory - ANSWER-inventory turnover CF from operations / CL - ANSWER-o...

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