FINANCIAL TABLE OF CONTENTS. 1. Presentation order of the major components of an income and retained earnings Statement
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1 Becker CPA Review Financial FINANCIAL TABLE OF CONTENTS TOPIC 1: REVENUE RECOGNITION and ACCOUNTING CHANGE 1. Presentation order of the major components of an income and retained earnings Statement Comprehensive Income Revenue Recognition Principle Completed Contract Method Percentage of Completion Method Installment Sales Method Cost Recovery Method Franchises Classification and Approaches Changes in Accounting Estimate Changes in Accounting Principle Changes in Accounting Entity Error Corrections Summary of Accounting Changes and Necessary Treatments Multiple Choice (1-9) Task-Based Simulation (1-4) TOPIC 2: SEGMENT REPORTING 1. Segment Reporting Notes to Financial Statements SEC reporting requirements Fair Value Measurements Subsequent Events TOPIC 3: ACCOUNTS RECEIVABLE 1. Accounts Receivable Perpetual and Periodic Concepts Inventory Valuation Methods Inventory Costing Methods i
2 Financial Becker CPA Review 5. Dollar-Value LIFO Gross Profit Method Conventional Retail Method Non-Monetary Exchange General Concepts Reporting Fixed Assets Investment Property (IFRS) Interest on Self-Constructed Assets Depreciation Impairment of Fixed Assets Intangible Assets Research and Development Computer Software Imputing Interest Multiple Choice (1-7) Task-Based Simulation (1-2) TOPIC 4: TRADING SECURITIES 1. Financial Instrument Debt Securities Available-for Sale Securities Held-to-Maturity Securities Realized Gains and Losses Summary of Marketable Security Investments Cost Method Equity Method Consolidation Multiple Choice (1-15) Task-Based Simulation (1-3) TOPIC 5: BONDS 1. Bonds Terminology Issuance of Bonds Issuance of Bonds Between Interest Dates ii 2013 DeVry/Becker Educational Development Corp. All rights reserved.
3 Becker CPA Review Financial 4. Amortization of Premiums and Discounts Convertible Bonds Bonds with Detachable Warrants Retirement of Bonds Asset Retirement Obligations Troubled Debt Restructuring Contingencies Multiple Choice (1-5) TOPIC 6: LEASES 1. Accounting for Income Taxes Operating Leases Capital(Finance)Leases Criteria for Capital(Finance )Lease Accounting -Lessee Criteria for Capital(Finance )Lease Accounting -Lessor Sale- Leaseback Foreign Currency Accounting Multiple Choice (1-6) Task-Based Simulation (1-7) TOPIC 7:PENSIONS 1. Pension Plans Pension Obligations Defined Benefit Pension Plans Pension Plan Funded Status Reporting Change in Funded Status Pension Plans Contributions Pension Expense Components Accounting for Postretirement Benefits Other Than Pensions Stockholders Equity Treasury Stock Dividends, Stock Dividends, and Stock Splits Retained Earnings Stock Options iii
4 Financial Becker CPA Review 13. Multiple Choice (1-8) Task-Based Simulation (1-4) TOPIC 8:CASH FLOWS 1. Methods of Presentation Operating Activities -Indirect Method Operating Activities -Direct Method Investing Activities Financing Activities Non-Cash Investing and Financing Activities Cash Equivalents IFRS VS U.S.GAAP Additional Supplemental Disclosures Earnings Per Share Multiple Choice (1-2) Task-Based Simulation (1-4) TOPIC 9: GOVERNMENTAL ACCOUNTING 1. Fund Structure Fund Accounting Measurement Focus Fund Accounting Basis of Accounting Deferred Outflows and Inflows of Resources Governmental Fund Accounting Journal Entries GASB #34 Model Overview GASB #34 Model Government-Wide Financial Statements GASB #34 Model Fund Financial Statements Financial Statements Samples Financial Reporting Entity Interfund Activity Multiple Choice (1-13) Task-Based Simulation (1-14) TOPIC 10: NOT-FOR-PROFIT ACCOUNTING 1. Required Financial Statements iv 2013 DeVry/Becker Educational Development Corp. All rights reserved.
5 Becker CPA Review Financial 2. Net Asset Classification Revenue and Support Recognition Pass-Through Contributions To Non-Profit Beneficiary Reclassification Expense Classification and Display Accounting for Marketable Securities Statement of Cash Flows Industry Applications Financial Statements Samples Multiple Choice (1-5) Task-Based Simulation (1-11) v
6 Financial Becker CPA Review Simulations 1. Simulation1 (2017 AICPA Release)... S Simulation2 (2016 AICPA Release)... S Simulation3 (2015 AICPA Release)... S Simulation4 (2014 AICPA Release)... S Simulation5 (2013 AICPA Release)... S5-1 vi 2013 DeVry/Becker Educational Development Corp. All rights reserved.
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