Intermediate Financial Accounting 

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Conceptual Framework

Conceptual Framework, FASB and qualitative characteristics of accounting 

Accounting Standards Setting 

Describes how Accouting Standards are set. 

Accounting Cycle

Review of the Accounting

Cycle 

 

Full Disclosure

Reviews the Notes

and Footnote Disclosures of the 

Financial Statements

Coming Soon

Balance Sheet

Reviews the

Balance

Sheet

Coming Soon

Income Statement

Reivew the

Income Statement or

P&L 

Coming Soon

SRE & OCI

Statement of Retained Earnings (SRE) & Other Comprehensive Income (OCI)

Revenue Recognition

Reviews the updated 

Revenue Recognition

Rules

Coming Soon

Profitability Ratios

Reviews

Profitability

Ratios

TVM

Time

Value of

Money

Cash & AR 

Reviews Cash 

Accounts Receivables (AR)

Coming Soon

Inv. Measurement

Reviews Inventory Measurement

 

Coming Soon

Inventory Issues

Reviews additional

Inventory

Issues

Coming Soon

Acquire & Dispose PPE

Review Acquisition and Disposition of Property Plant & Equipment

Coming Soon

Depr & Amortization

Depreciation,

Impairments and

Depletion 

Coming Soon

Supplemental

Supplemental

Resources

Coming Soon