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Reversing Entries--Accruals & Deferrals | Intermediate Accounting | CPA Exam FAR | Chp ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.18 hours
preparation and posting of reversing entries, the final step in the accounting cycle. A reversing entry is made at the beginning of the next accounting period and ...
  
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Cash-Basis vs. Accrual-Basis Accounting | Intermediate Accounting | CPA Exam FAR | Chp ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.52 hours
Cash-Basis Accounting Versus Accrual-Basis Accounting is presented in Appendix A of Chapter 3 for the purpose of demonstrating the difference between cash ...
  
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Uses and Limitations of Income Statement | Intermediate Accounting | CPA Exam FAR | Chp...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.2 hours
The income statement helps users of financial statements (1) evaluate the past performance of the company, (2) provide a basis for predicting future ...
  
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Income Statement Content and Format | Intermediate Accounting | CPA Exam FAR | Chp 4 p 2

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.36 hours
For the most part, accountants tend to agree on the composition of items included on the income statement. However, certain unusual items (Non-recurring ...
  
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Discontinued Operation & Unusual Gains/Losses (Pt 2) Intermediate Accounting | CPA Exam...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.67 hours
unusual gains, unusual loss, discontinued operation, net of tax, extraordinary gain, extraordinary loss, operating section, non operating section, single step ...
  
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Intro to Earnings Per Share (EPS) | Intermediate Accounting | CPA Exam FAR | Chp 4 p 5

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.15 hours
Earnings per Share 14. In general, earnings per share represents the ratio of net income minus preferred dividends (income available to common shareholders) ...
  
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Changes in Accounting Principle/Estimate | Intermediate Accounting | CPA Exam FAR | Chp...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.27 hours
changes in accounting principle, changes in accounting estimated, prior period adjustment, retained earnings, retrospective, prospective, comprehensive ...
  
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Statement of Retained Earnings | Intermediate Accounting | CPA Exam FAR | Chp 4 p 7

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.14 hours
retained earnings, retrospective, prospective, comprehensive income, accumulated other comprehensive income. changes in accounting principle, changes in ...
  
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Other Comprehensive Income | Intermediate Accounting | CPA Exam FAR | Chp 4 p 8

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.18 hours
comprehensive income, accumulated other comprehensive income, statement of stockholder's equity, unusual gains, unusual loss, discontinued operation, net ...
  
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Purpose of Financial Statement Analysis | Financial Accounting | CPA Exam FAR | Ch 15 P 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.26 hours
financial statement analysis, vertical analysis, horizontal analysis, ratio analysis. liquidity ratio, profitability ratio, market ratio, liquidity ratio, solvency ratio, market ...
  
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