Intermediate Financial Accounting 

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Conceptual Framework

Conceptual Framework, FASB and qualitative characteristics of accounting 

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Accounting Standards Setting 

Describes how Accouting Standards are set. 

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Accounting Cycle

Review of the Accounting

Cycle 

 

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Full Disclosure

Reviews the Notes

and Footnote Disclosures of the 

Financial Statements

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Balance Sheet

Reviews the

Balance

Sheet

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Income Statement

Reivew the

Income Statement or

P&L 

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SRE & OCI

Statement of

Retained Earning & OCI

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Revenue Recognition

Reviews the updated 

Revenue Recognition

Rules

Coming Soon

Profitability Ratios

Reviews

Profitability

Ratios

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TVM

Time

Value of

Money

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Cash & AR 

Reviews Cash 

& 

Accounts Receivables (AR)

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Inv. Measurement

Reviews Inventory Measurement

 

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Inventory Issues

Reviews additional

Inventory

Issues

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Acquire & Dispose PPE

Review Acquisition and Disposition of Property Plant & Equipment

Coming Soon

Depr & Amortization

Depreciation,

Impairments and

Depletion 

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Supplemental

Supplemental

Resources

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Coming Soon