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!
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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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