How can we help?

You can also find more resources in our Help Center.

Study sets matching "cpa 8"

Study sets
Classes
Users

Study sets matching "cpa 8"

73 terms
CPA FAR F-8
Dual Objectives for government and NFP…
Objectives of Government and NFP finan…
What/who governs governmental accounti…
Government wide presentation
to demonstrate their OPERATIONAL accountability (F/S) for the…
Timeliness... Consistency... Comparability
GASB and Governmental Accountability Office (GAO) prescribes…
Consolidated F/S using full accrual and the economic resource…
Dual Objectives for government and NFP…
to demonstrate their OPERATIONAL accountability (F/S) for the…
Objectives of Government and NFP finan…
Timeliness... Consistency... Comparability
70 terms
CPA Exam FAR 8
Name the Primary authoritative body fo…
The 3 Accounting Themes Addressed by G…
The Major Categories of Funds Used by…
What are the 2 Fundamental Fund Accoun…
GASB-Governmental Accounting Standards Board
Fund Structure,... Fund Accounting, ... and External Reporting
Governmental, ... Proprietary, ... and Fiduciary
Measurement Focus, ... and Basis of Accounting
Name the Primary authoritative body fo…
GASB-Governmental Accounting Standards Board
The 3 Accounting Themes Addressed by G…
Fund Structure,... Fund Accounting, ... and External Reporting
73 terms
CPA REG Vol 8
What is a guarantor of collectibility?
Generally, is a writing required in or…
What are the surety's rights against t…
What are the surety's rights against c…
A surety who agrees to perform only if the creditor first exh…
Yes. A surety promise is required to be evidenced by a writin…
-Exoneration (right to compel principal to pay)... -Subrogation…
-Exoneration (right to compel co-sureties to pay pro rata sha…
What is a guarantor of collectibility?
A surety who agrees to perform only if the creditor first exh…
Generally, is a writing required in or…
Yes. A surety promise is required to be evidenced by a writin…
12 terms
cpa ch. 8
Electronic federal tax payment
Employer identification number
Federal unemployment tax
Form 940
Federal tax deposits are made using this system. Payments can…
Unique identifier issued by the Internal Revenue Service (IRS…
A tax levied only on the employer that is equal to 0.6 percen…
An annual report filed by employers showing total wages paid…
Electronic federal tax payment
Federal tax deposits are made using this system. Payments can…
Employer identification number
Unique identifier issued by the Internal Revenue Service (IRS…
17 terms
CPA #8 - Terms
Acute response
Adenosine triphosphate
Aerobic training
Anaerobic training
a single bout of exercise
(ATP) the body's usable form of energy
increases the ability to synthesize ATP via oxidation
increase the cell's ability to produce energy from the phosph…
Acute response
a single bout of exercise
Adenosine triphosphate
(ATP) the body's usable form of energy
11 terms
Microbiology CPA #8
histones
mother
diploid
haploid
small, globular proteins that DNA wrap around.
all mitochondrial DNA comes from the
two copies of each chromosome, eukaryotes are this
single copy of each chromosome, prokaryotic cells are this
histones
small, globular proteins that DNA wrap around.
mother
all mitochondrial DNA comes from the
8 terms
CPA F8
Internal Service Fund
Enterprise Fund
Statements Required for Special-purpos…
Enterprise Fund
It is accrual basis to recognize depreciation, also deals wit…
Used for Government facility self support by PRIMARILY (> 50%…
Enterprise funds with MD&A and RSI. Includes both basic and r…
When operation of a governmetn is supported by outside charge…
Internal Service Fund
It is accrual basis to recognize depreciation, also deals wit…
Enterprise Fund
Used for Government facility self support by PRIMARILY (> 50%…
39 terms
F8 CPA
Fund Structure
Relevance
Governmental Funds = Current Financial…
Compensated Absences = Balance Sheet
- Separate fund financial statements should be presented for…
Most difficult to report for a governmental entity
- Measurement focus for a governmental fund contemplates meas…
Compensated absence liability should be calculated based upon…
Fund Structure
- Separate fund financial statements should be presented for…
Relevance
Most difficult to report for a governmental entity
10 terms
CPA Math 8 Geometry
diagonal
corresponding sides
similar
hypotenuse
across from corner to corner
matching sides
same shape, different size
the side across from the right angle
diagonal
across from corner to corner
corresponding sides
matching sides
9 terms
CPA Math 8 Numbers
consecutive
rational
radical sign
perfect squares
one right after another
can be written as a fraction
the symbol that means take the square root
1, 4, 9, 16, 25, 36, ...
consecutive
one right after another
rational
can be written as a fraction
10 terms
CPA Math 8 Linear
solution
points
ordered pair
infinite
A _______ makes an equation true.
There is an infinite number of _______ on a line.
A point on the graph has a(n) _________.
A number so big you can't measure it.
solution
A _______ makes an equation true.
points
There is an infinite number of _______ on a line.
28 terms
CPA Reg Chapter 8
What consideration is required for C c…
What are three reasons a corporate vei…
How can cumulative voting for director…
What is a term used for shareholders i…
any type!!!, (future services, promissory note, etc)
1.) shareholders commingle... 2.) inadequately capitalized at st…
They can multiple their votes by the number of directors and…
undeclared creditors
What consideration is required for C c…
any type!!!, (future services, promissory note, etc)
What are three reasons a corporate vei…
1.) shareholders commingle... 2.) inadequately capitalized at st…
39 terms
Intro CPA 2 Ch. 8
Emergency Medical Treatment & Active L…
Negligence
Gross Negligence
Criminal Negligence
-"antidumping" law: enacted in 1986 to prohibit the refusal o…
-Failure to act in a manner that an ordinary, prudent person…
-a legal concept that means extreme careless showing willful…
-negligence that is shows complete & reckless disregard for t…
Emergency Medical Treatment & Active L…
-"antidumping" law: enacted in 1986 to prohibit the refusal o…
Negligence
-Failure to act in a manner that an ordinary, prudent person…
16 terms
Math8 - CNTS/CPA
like terms
variable
Unlike Terms
Exponents
...terms with the same variables with exactly the same expone…
...letters that represent unknown quantities
...
...
like terms
...terms with the same variables with exactly the same expone…
variable
...letters that represent unknown quantities
291 terms
CPA Exam (Becker F8)
In accounting for public funds, both g…
What are the three primary objectives…
What is the purpose of fund accounting…
Funds are legal __________.
operational accountability, fiscal accountability
1. Timeliness... 2. Consistency... 3. Comparability
To enable service and mission-driven organizations to easily…
restrictions
In accounting for public funds, both g…
operational accountability, fiscal accountability
What are the three primary objectives…
1. Timeliness... 2. Consistency... 3. Comparability
18 terms
CPAS Unit 8
Accreditation
ITERS
ECERS
MS Child Care Quality Step Systems
the evaluation of a program that has been evaluated by an ext…
(Infant/ Toddler Environment Rating Scale) an evaluation used…
(Early Childhood Environment Rating Scale) an evaluation used…
A five star rating system developed for licensed early childh…
Accreditation
the evaluation of a program that has been evaluated by an ext…
ITERS
(Infant/ Toddler Environment Rating Scale) an evaluation used…
8 terms
CPAS Unit 8
Accreditation
ITERS
ECERS
MS Childs Care Quality Step Systems
the evaluation of a program that has been evaluated by an ext…
( Infant/ Toddler Environment Rating Scale) an evaluation use…
(Early Childhood Environment Rating Scale) an evaluation used…
A 5 star rating system developed for licensed early childhood…
Accreditation
the evaluation of a program that has been evaluated by an ext…
ITERS
( Infant/ Toddler Environment Rating Scale) an evaluation use…
18 terms
CPAS Unit 8
Accredidation
ITERS
ECERS
MS Child Care Quality Step Systems
the evaluation of a program that has been evaluated by an ext…
an evaluation used for learning activities for programs worki…
an evaluation used for learning activities for programs worki…
A five star rating system developed for licensed early childh…
Accredidation
the evaluation of a program that has been evaluated by an ext…
ITERS
an evaluation used for learning activities for programs worki…
39 terms
Ch. 8 Intro CPA 2
Emergency Medical Treatment & Active L…
Negligence
Gross Negligence
Criminal Negligence
-"antidumping" law: enacted in 1986 to prohibit the refusal o…
-Failure to act in a manner that an ordinary, prudent person…
-a legal concept that means extreme careless showing willful…
-negligence that is shows complete & reckless disregard for t…
Emergency Medical Treatment & Active L…
-"antidumping" law: enacted in 1986 to prohibit the refusal o…
Negligence
-Failure to act in a manner that an ordinary, prudent person…
21 terms
CPA Spanish 1 TPR Day 8 words
toma
dale
pasa
ponte
take
give to him, to her
pass
put on
toma
take
dale
give to him, to her
34 terms
8. IT Auditing (CPA Excel)
List the IT duties that should be segr…
List the types of physical safeguards…
List some controls that can be put in…
List some internal control implication…
•Systems analyst... •Programmer... •Operator... •Librarian... •Security
1.File labels... 2.File protection rings... 3.File protection pla…
•Parity check... •Echo check... •Diagnostic routines... •Boundary p…
•Segregation of duties may be undermined (a disadvantage).... •…
List the IT duties that should be segr…
•Systems analyst... •Programmer... •Operator... •Librarian... •Security
List the types of physical safeguards…
1.File labels... 2.File protection rings... 3.File protection pla…
13 terms
CPA: FAR 8 - Fiduciary Funds
Purpose of Pension Trust
Revenue Sources of Pension Trust
Expense Types for Pension Trust
Asset Valuation (Pension Trust)
Account for government sponsored defined benefit and defined…
- Employer and Employee Contributions... - Other Fund Transferri…
- Benefits Payments... - Refunds... - Admin Expenses
Fair Value
Purpose of Pension Trust
Account for government sponsored defined benefit and defined…
Revenue Sources of Pension Trust
- Employer and Employee Contributions... - Other Fund Transferri…
17 terms
CPA: FAR 8 - Governmental Funds
General Fund Revenue Services
General Fund Expenditure Types
Purpose of Revenue (Special) Fund
Revenue Sources of Revenue (Special) F…
- Taxes... - Public Safety and Regulation... - Intergovernmental ... -…
- General Government ... - Public Safety... - Culture and Recreation
Account for revenues and expenditures that are legally restri…
- Intergovernmental Revenues: from a single source or a fee... -…
General Fund Revenue Services
- Taxes... - Public Safety and Regulation... - Intergovernmental ... -…
General Fund Expenditure Types
- General Government ... - Public Safety... - Culture and Recreation
32 terms
Unit 7-8 CPA test
Cough
Weak cough
Descriptors of cough
Sputum
Stimulated by inflamation, mucus, foreign material, noxious g…
High raw, poor lung recoil, weak muscles, narcotics, fatigue,…
Dry, wet, loose, productive, non productive, harsh, barking
Comes from the lower airway
Cough
Stimulated by inflamation, mucus, foreign material, noxious g…
Weak cough
High raw, poor lung recoil, weak muscles, narcotics, fatigue,…
21 terms
CPA Spanish 1 TPR Day 8 words
toma
dale
pasa
ponte
take
give to him, to her
pass
put on
toma
take
dale
give to him, to her
22 terms
AUD CPA 8 - IT Controls
disadvantages
advantage
systems analyst
programmer
1) segregation of duties undermined... 2) audit trail missing... 3)…
computer processing in uniform
-designs system
-writes code
disadvantages
1) segregation of duties undermined... 2) audit trail missing... 3)…
advantage
computer processing in uniform
10 terms
CPA Math 8 Second Level
altitude
descended
transaction
dimensions
how high something is off the ground
to come down, get lower and lower
an exchange of money to buy something
the measurements of an object
altitude
how high something is off the ground
descended
to come down, get lower and lower
9 terms
CPA: FAR 8 - Proprietary Funds
Purpose of Service (Internal) Fund
Revenue Sources for Service (Internal)…
Expense Types for Service (Internal) F…
Net Position
Established to finance and account for service and supplies p…
- Restricted Grant Revenues... - Operating Revenues... - Non Operat…
- Operating Expenses... - Non Operating Expenses
R Restricted ... U Unrestricted ... N Net Investment
Purpose of Service (Internal) Fund
Established to finance and account for service and supplies p…
Revenue Sources for Service (Internal)…
- Restricted Grant Revenues... - Operating Revenues... - Non Operat…
146 terms
CPA 2014 FAR Chapter 8
Accountability issues
Dual Objectvity
Purpose of Fund Accounting
Use of Fund Accounting
focussed on providing effective and efficient delivery of ser…
operational accountability as a whole and fiscal accountabili…
Fund accounting enables service and mission driven organizati…
Govt use fund accounting to demonstrate fiscal accountability…
Accountability issues
focussed on providing effective and efficient delivery of ser…
Dual Objectvity
operational accountability as a whole and fiscal accountabili…
291 terms
CPA Exam (Becker F8)
In accounting for public funds, both g…
What are the three primary objectives…
What is the purpose of fund accounting…
Funds are legal __________.
operational accountability, fiscal accountability
1. Timeliness... 2. Consistency... 3. Comparability
To enable service and mission-driven organizations to easily…
restrictions
In accounting for public funds, both g…
operational accountability, fiscal accountability
What are the three primary objectives…
1. Timeliness... 2. Consistency... 3. Comparability
146 terms
CPA 2014 FAR Chapter 8
Accountability issues
Dual Objectvity
Purpose of Fund Accounting
Use of Fund Accounting
focussed on providing effective and efficient delivery of ser…
operational accountability as a whole and fiscal accountabili…
Fund accounting enables service and mission driven organizati…
Govt use fund accounting to demonstrate fiscal accountability…
Accountability issues
focussed on providing effective and efficient delivery of ser…
Dual Objectvity
operational accountability as a whole and fiscal accountabili…
28 terms
CPA Spanish 1 - La Tienda de Ropa - Unit 8
sólo tiene
tener
quiere comprar
querer
he / she only has
to have
he / she wants to buy
to wish, to want, to love
sólo tiene
he / she only has
tener
to have
72 terms
Ch.8 CPA3 nutrition
what are free radicals?
what can cause free radical to form?
what can free radical damage?
what diseases are free radical linked…
an atom that has lost an electron an dis left with an unpaire…
air pollution, UV rays from the sun, radiation, tobacco smoke…
cell membrane, LDL, DNA, proteins in the cell
cancer, heart disease, type 2 diabetes, arthritis, cataracts,…
what are free radicals?
an atom that has lost an electron an dis left with an unpaire…
what can cause free radical to form?
air pollution, UV rays from the sun, radiation, tobacco smoke…
12 terms
Chapter 8 Current Electricity - CPA
current electricity
circuit
voltage
resistance
the continuous flow of electric charge through a material
a complete path through which an electric current can flow
at the power of an electric current, measured in volts
a measure of how difficult it is for an electric current to f…
current electricity
the continuous flow of electric charge through a material
circuit
a complete path through which an electric current can flow
23 terms
Intro CPA 2: CH 8
Emergency Medical Treatment and Active…
Types of Negligence
Gross Negligence
Comparative Negligence
-often referred to as the "anti-dumping" law ... -enacted in 198…
Definition: failure to act in a manner that an ordinary perso…
a legal concept that means extreme carelessness showing willf…
a type of liability in which damages may be apportioned among…
Emergency Medical Treatment and Active…
-often referred to as the "anti-dumping" law ... -enacted in 198…
Types of Negligence
Definition: failure to act in a manner that an ordinary perso…
40 terms
CPA 2013 FAR-8.2: Nonprofit Accounting
what is the acronym for non-profit com…
NPO - are not for profit organizations…
what are the 4 different groups in NPO…
NPO - what are the 3 basic financial s…
NPO (Not-for-Profit Organization)
accrual
- Health care... - Colleges and universities... - Coluntary health…
Statement of Financial Position (balance sheet)... Statement of…
what is the acronym for non-profit com…
NPO (Not-for-Profit Organization)
NPO - are not for profit organizations…
accrual
30 terms
Physical Science CPA-Chapter 8
Solutions
Solvent
Solute
Dissociation
Homogenous mixture of two or more substances
The substance that is doing the dissolving
The substance that is being dissolved
Ionic compounds separate into ions
Solutions
Homogenous mixture of two or more substances
Solvent
The substance that is doing the dissolving
11 terms
CH 8 CPA and CMA Qs
Herc Co.'s inventory at December 31, 2…
Dixon Menswear Shop regularly buys shi…
Ending inventory using the average cos…
Ending inventory using the FIFO method…
1,710,000... 1.5 + .9 +.12
net method: 3600 x 98%... = 3528
176.79... add units = 140... units @ price summed = 4950... 4950 / 14…
150... FIFO - 30 x 5
Herc Co.'s inventory at December 31, 2…
1,710,000... 1.5 + .9 +.12
Dixon Menswear Shop regularly buys shi…
net method: 3600 x 98%... = 3528
40 terms
CPA 2013 FAR-8.2: Nonprofit Accounting
what is the acronym for non-profit com…
NPO - are not for profit organizations…
what are the 4 different groups in NPO…
NPO - what are the 3 basic financial s…
NPO (Not-for-Profit Organization)
accrual
- Health care... - Colleges and universities... - Coluntary health…
Statement of Financial Position (balance sheet)... Statement of…
what is the acronym for non-profit com…
NPO (Not-for-Profit Organization)
NPO - are not for profit organizations…
accrual
29 terms
CPA: FAR 8 - Governmental Accounting Overview
Government Minimum Reporting Reporting…
Governmental Funds (NO Profit Motive)
Governmental Funds Balance Sheet
Governmental Funds Statement of Revenu…
Fund based and government wide presentations supported by not…
M Modified... A Accrual... C Current financial resources measuremen…
Current Assets + Deferred Outflows... =... Current Liabilities + De…
Revenues... - Expenditures... + Other Financing Sources <Uses>... ----…
Government Minimum Reporting Reporting…
Fund based and government wide presentations supported by not…
Governmental Funds (NO Profit Motive)
M Modified... A Accrual... C Current financial resources measuremen…
31 terms
CPA Study Set- Units 7 & 8
el banco
el cajero automático
el centro
el parque
bank
ATM
downtown
park
el banco
bank
el cajero automático
ATM
CPA FAR 8: Governmental Accounting Overview
Governmental Accounting and Not-For-Pr…
Accountability issues of GA and NFP or…
Resources for GA and NFP
Dual Objective GA/NFP
Designed to demonstrate accountability of each organization f…
Focused on providing efficient and effective delivery of serv…
Governmental entities of derive revenues from taxes while NFP…
Both governmental and NFP demontrate their operational accoun…
Governmental Accounting and Not-For-Pr…
Designed to demonstrate accountability of each organization f…
Accountability issues of GA and NFP or…
Focused on providing efficient and effective delivery of serv…
CPA FAR 8: Modified Accrual Accounting
Similarities with commercial GAAP
Differences with commercial GAAP
Pass Key
Budgetary Accounting
Both use double entry accounting... Both serve to produce period…
Funds must comply with both legal statutes and GAAP... There is…
Governmental funds (GRaSSP) used modified accrual accounting…
Used by GRaSPP funds. Used to control expenditures and to acc…
Similarities with commercial GAAP
Both use double entry accounting... Both serve to produce period…
Differences with commercial GAAP
Funds must comply with both legal statutes and GAAP... There is…
28 terms
CPA Spanish 1 - La Tienda de Ropa - Unit 8
sólo tiene
tener
quiere comprar
querer
he / she only has
to have
he / she wants to buy
to wish, to want, to love
sólo tiene
he / she only has
tener
to have
CPA FAR 8: Measurement Focus and the Basis of Accounting
Measurement focus of fund or fund type…
Balance sheet - measurement focus
Current financial resources (GRaSPP)…
Economic resources (SE-PAPI) full accr…
modified accrual basis of accounting is used to accomplish th…
How to recognized transactions in f/s. governs where transact…
the current financial resources measurement focus seeks to va…
The cost of services and efficiency and effectiveness with wh…
Measurement focus of fund or fund type…
modified accrual basis of accounting is used to accomplish th…
Balance sheet - measurement focus
How to recognized transactions in f/s. governs where transact…
40 terms
CPA 2013 FAR-8.2: Nonprofit Accounting
what is the acronym for non-profit com…
NPO - are not for profit organizations…
what are the 4 different groups in NPO…
NPO - what are the 3 basic financial s…
NPO (Not-for-Profit Organization)
accrual
- Health care... - Colleges and universities... - Coluntary health…
Statement of Financial Position (balance sheet)... Statement of…
what is the acronym for non-profit com…
NPO (Not-for-Profit Organization)
NPO - are not for profit organizations…
accrual
7 terms
CPA: FAR 8 - Deferred Outflows and Inflows of Resources
Government Wide Statement of Net Posit…
Governmental Fund Balance Sheet (GRaSPP)
Service Concession Arrangements
Qualifications for Deferred Outflow or…
Assets + Deferred Outflows of Resources... - Liabilities + Defer…
Assets + Deferred Outflows of Resources... =... Liabilities + Defer…
Parties ... Government (Transferor / Owner of Asset)... Operator…
- Upfront Payment... - Operator collects and is compensated by f…
Government Wide Statement of Net Posit…
Assets + Deferred Outflows of Resources... - Liabilities + Defer…
Governmental Fund Balance Sheet (GRaSPP)
Assets + Deferred Outflows of Resources... =... Liabilities + Defer…
18 terms
CPA 2 (Chapter 8 based on Review)
Emergency Medical treatment and Active…
Criminal Negligence
Gross Negligence
Negligence
prohibits refusal of care of indigent and uninsured patents s…
Indicates "reckless and wanton" disregard for the safety, wel…
A legal concept that means extreme carelessness showing willf…
Failure to act in a manner that an ordinary, prudent person w…
Emergency Medical treatment and Active…
prohibits refusal of care of indigent and uninsured patents s…
Criminal Negligence
Indicates "reckless and wanton" disregard for the safety, wel…
25 terms
Spelling Workout Level E Lesson 8 CPA
feather
sweater
underneath
agreement
...
...
...
...
feather
...
sweater
...
69 terms
SPANISH III CPA: VOCABULARY LESSON 8
el aumento de sueldo
la compañía
la conferencia
el contrato
raise in salary
company
conference
contract
el aumento de sueldo
raise in salary
la compañía
company
1 of 10