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Study sets matching "cpa chapter 14"

13 terms
CPA Chapter 14 Vocab
Series Circuit
Kirchhoff's Voltage Law
Voltage Drop
Kirchhoff's Current Law
A circuit in which current follows one path.
The law that claims that the sum of all the voltages around a…
A loss of voltage throughout a circuit.
The law that claims that the sum of current floating in is th…
Series Circuit
A circuit in which current follows one path.
Kirchhoff's Voltage Law
The law that claims that the sum of all the voltages around a…
26 terms
CPA Chapter 14
How do you determine the price of a bo…
What rate of interest do you use to de…
What rate do you used to determine the…
You must remember do divide the total…
PV of Interest Pmnts + PV of Principal
Stated rate
Effective (market) rate
number of payments made annually.
How do you determine the price of a bo…
PV of Interest Pmnts + PV of Principal
What rate of interest do you use to de…
Stated rate
14 terms
Chapter 14 CPA Biology Mr. Bernard
Walter Sutton
Nettie Stevens
T.H Morgan
Sex linked traits
Chromosome theory... -genes for a trait are located on the same…
Discovered sex chromosomes
Fruit fly eye color... Gene linkage... -2 genes on one chromosome... -…
X chromosomes... Inheritance patterns... -mostly affected males... -ma…
Walter Sutton
Chromosome theory... -genes for a trait are located on the same…
Nettie Stevens
Discovered sex chromosomes
30 terms
Chapter 14 Islam - CPA World Religion
Qu'ran
Surah
Muhammad
Sunna
God's final revelation superseding the Jewish and Christian B…
Chapters in the Qu'ran; each is a separate revelation receive…
Arab prophet born in 570 AD in Mecca; orphaned and raised by…
custom of the prophet
Qu'ran
God's final revelation superseding the Jewish and Christian B…
Surah
Chapters in the Qu'ran; each is a separate revelation receive…
41 terms
CPA US History Ch.14-16
Wilmot Proviso
free labor
popular sovereignty
election of 1848
proposed by David Wilmot, 1846, to ban slavery in territory f…
work free from constraint and according to the laborer's own…
residents of a territory should choose whether or not to have…
Cass (Dem) vs. Taylor (Whig) vs. Van Buren (Dem- chosen by an…
Wilmot Proviso
proposed by David Wilmot, 1846, to ban slavery in territory f…
free labor
work free from constraint and according to the laborer's own…
31 terms
CPA 2 Health Assessment Chapter Chapter 14
Eyes
Structure and Function: External Anatomy
Structure and Function: Internal Anatomy
Structure and Function: Internal Anatomy
Eye is the sensory organ of vision... More than half of the neoc…
Bony orbital cavity surrounded by cushion of fat protects eye…
Outer layer... Sclera: tough, protective, white covering... Continu…
Middle layer... Choroid: has dark pigmentation to prevent light…
Eyes
Eye is the sensory organ of vision... More than half of the neoc…
Structure and Function: External Anatomy
Bony orbital cavity surrounded by cushion of fat protects eye…
29 terms
CPA Science Physics Questions Chapter 14.1-14.2 Review
How are electric circuits and systems…
Give one example of a circuit found in…
Why are electrical symbols used?
Diagram
Electricity flows through wires and water flows through pipes…
The nerves of your body is a natural circuit. An electrical s…
To describe circuit connections for anyone to understand the…
Diagram
How are electric circuits and systems…
Electricity flows through wires and water flows through pipes…
Give one example of a circuit found in…
The nerves of your body is a natural circuit. An electrical s…
10 terms
Ch.14 CPA 3
Picketing
Striking
Compare picketing and striking
Arbitration
Is a protest which people congregate outside of a location to…
Is a work stoppage caused by the refusal of a large portion o…
Both a form of protest, seeking recognition,
Used for formal talks between management and labor within mod…
Picketing
Is a protest which people congregate outside of a location to…
Striking
Is a work stoppage caused by the refusal of a large portion o…
26 terms
CLC Stage 14 CPA Vocabulary
aliquid
apud (+ acc)
attonitus
aula
something
among, at the house of
astonished
palace
aliquid
something
apud (+ acc)
among, at the house of
12 terms
Chapter 2: The CPA Profession
Structure of CPA Firms
Public Company Accounting Oversight Bo…
Securities and Exchange Commission (SEC)
American Institute of CPAs (AICPA)
independent from clients, structure to encourage competence,…
appointed and overseen by SEC; provides oversight for auditor…
federal agency; assists in providing investors with reliable…
national professional organization; sets professional require…
Structure of CPA Firms
independent from clients, structure to encourage competence,…
Public Company Accounting Oversight Bo…
appointed and overseen by SEC; provides oversight for auditor…
19 terms
CPA FAR 14- PENSIONS
Two types of pension plans
Accumulated Benefit Obligation
Projected Benefit Obligation
Pension Expense calculation
1) Defined contribution - amount of contribution specified... 2)…
Actuarial pv of benefits (vested or not); from information ab…
Actuarial pv of all benefits; from information about employee…
A-S.P.I.D.E.R.... +S-ervice costs (increase in PBO)... +I-interest…
Two types of pension plans
1) Defined contribution - amount of contribution specified... 2)…
Accumulated Benefit Obligation
Actuarial pv of benefits (vested or not); from information ab…
32 terms
Chapter 3 biology cpa
autotroph
primary producer
photosynthesis
chemosynthesis
organism that is able to capture energy from sunlight or chem…
first producer of energy rich compounds that are later used b…
process used by plants and other autotrophs to capture light…
process in which chemical energy is sued to produce carbohydr…
autotroph
organism that is able to capture energy from sunlight or chem…
primary producer
first producer of energy rich compounds that are later used b…
32 terms
The CPA Profession - Chapter 2
Auditing plays an important role in
Certified public accounting firm
The 4 big auditing firms
Note:
*) Reducing information risk... *) Adding more value to their cl…
1. The legal right to perform audits is GRANTED to CPA firms…
Deloitte... E & Y... PWC... KPMG
*) Good auditing include good client service... *) The client ex…
Auditing plays an important role in
*) Reducing information risk... *) Adding more value to their cl…
Certified public accounting firm
1. The legal right to perform audits is GRANTED to CPA firms…
11 terms
chemistry cpa chapter 4
how many known elements are there?
how many known elements occur naturally?
isotopes
isotope notation
118
88
different versions of the same element
mass number ... element symbol ... atomic number
how many known elements are there?
118
how many known elements occur naturally?
88
15 terms
Nutrition CPA 1: Chapter 2
Nutrition Facts Panel
Dietary Guidelines for Americans
Side Effects of Excess Sodium in the D…
How Much Sodium is Acceptable in the D…
-The label on a food package that contains the nutrition info…
-A set of principles developed by the US Department of Agricu…
Excessive consumption of sodium is linked to:... -high blood p…
-Keep daily sodium intake below 2300 mg per day.... (This is jus…
Nutrition Facts Panel
-The label on a food package that contains the nutrition info…
Dietary Guidelines for Americans
-A set of principles developed by the US Department of Agricu…
88 terms
CPA - Regulation - Chapter 11
Page 1 of Form 1040
Page 2 of Form 1040
Gross Income
Charitable deduction for theatre ticke…
Gross income... - Adjustments... = AGI
AGI... - Standard or Itemized Deduction... - Exemptions... = Taxable i…
All accretions to wealth from whatever source derived, unless…
Deduction is allowed for the purchase of the theatre tickets…
Page 1 of Form 1040
Gross income... - Adjustments... = AGI
Page 2 of Form 1040
AGI... - Standard or Itemized Deduction... - Exemptions... = Taxable i…
43 terms
History CPA chapter 5
How was the city of Pittsburg changed…
What could immigrants to the United St…
Why were the English colonies of the N…
In what way can the heavy snows in Ver…
It changed from a city that mainly manufactured steel to a ci…
The statue of Liberty
the settlers wanted freedom from Britain.
It attracts tourist or visitors to ski.
How was the city of Pittsburg changed…
It changed from a city that mainly manufactured steel to a ci…
What could immigrants to the United St…
The statue of Liberty
42 terms
cpa ch 3 to 14
prevents a husband and wife from filin…
Parker and his wife Marie
Kyle and Elena Smith
Smith pay Goode
different tax years, provided that both spouses are alive
married, widow, widow, head
3
48
prevents a husband and wife from filin…
different tax years, provided that both spouses are alive
Parker and his wife Marie
married, widow, widow, head
8 terms
CLC Stage 14 CPA SIDSPACE Definitions
sub
in (+ablative)
sine
under
in, on
down from, about
without
sub
under
in (+ablative)
in, on
61 terms
CPA - Regulation - Chapter 12
Purchase of Mortgaged Property (Q1)
Donee's Holding Period for Gifts
Gift of Appreciated Property (FMV > Ba…
Basis of Inherited Property
Cash paid or FMV of other property given... + Mortgage assumed... +…
Use Donor's holding period
Donee uses Donor's Basis to compute gain
Value of the property at date of death
Purchase of Mortgaged Property (Q1)
Cash paid or FMV of other property given... + Mortgage assumed... +…
Donee's Holding Period for Gifts
Use Donor's holding period
10 terms
CLC Stage 14 CPA Write the Prepositional Phrase
on behalf of the masters
about the girls
through the house
with the merchants
pro dominīs
dē puellīs
per villam
cum mercatoribus
on behalf of the masters
pro dominīs
about the girls
dē puellīs
CPA 1 Chapter 3
What are the different types of interv…
How do you introduce the interview?
Give an example of introducing the int…
What is the working phase of the inter…
Introducing the interview, the working phase, open ended ques…
Introduce yourself and state your role in agency. If you were…
hi Mr. Craig my name is Hillary I'm a student nurse I would l…
The working phase is the data gathering phase.
What are the different types of interv…
Introducing the interview, the working phase, open ended ques…
How do you introduce the interview?
Introduce yourself and state your role in agency. If you were…
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…
7 terms
CH. 14 - CPA Qs
The market price of a bond issued at a…
A bond issue on June 1, 2016, has inte…
On July 1, 2016, Pell Co. purchased Gr…
For a bond issue that sells for less t…
c. @ issuance the bond is valued at the PV of the principal a…
d. interest expense is for the time the bonds were outstandin…
d
A. bond issued at a discount reflect that the mareket rate is…
The market price of a bond issued at a…
c. @ issuance the bond is valued at the PV of the principal a…
A bond issue on June 1, 2016, has inte…
d. interest expense is for the time the bonds were outstandin…
14 terms
CPA test 3/14/16
A concussin can occur as a result of t…
Any blow to the facial region does not…
Studies indicate that related blows to…
A ding, lasting a few seconds only, is…
True
False
True
False
A concussin can occur as a result of t…
True
Any blow to the facial region does not…
False
21 terms
CPA Chapter 2
What is a "tool of culture"?
Material tools
Symbolic tools
Mediation
A tool of culture is something that is accumulated over time…
Are observable and include manufactured objects and patterns…
More abstract, including systems of knowledge, beliefs, and v…
Both types of tools provide resources for development by orga…
What is a "tool of culture"?
A tool of culture is something that is accumulated over time…
Material tools
Are observable and include manufactured objects and patterns…
11 terms
CPA Reg 2015 chapter 3
What is the difference between individ…
What is c corp amti?
What is used as a basis for casualty l…
What are examples of temporary differe…
Corporations do not have to account for 10% agi or 100 irs fe…
Dj
Partial = lesser of FMV or ADJ basis... Full = adj basis
"IRR"... Interest... Rental... Royalty
What is the difference between individ…
Corporations do not have to account for 10% agi or 100 irs fe…
What is c corp amti?
Dj
11 terms
CPA Chapter 1
What is a period of development?... List…
What is a domain of development? List…
What is a context of development?
What are the 4 central issues of devel…
The prenatal period (conception to birth)... Infancy (birth-2)... E…
Social, emotional, cognitive (intellectual), physical
Historical and cultural context of developmental science
Sources of development, plasticity, continuity/ discontinuity…
What is a period of development?... List…
The prenatal period (conception to birth)... Infancy (birth-2)... E…
What is a domain of development? List…
Social, emotional, cognitive (intellectual), physical
19 terms
CPA Exam Chapter 4
working capital
current ratio
quick ratio
When are compensating balances conside…
current assets-current liabilities
current assets/current liabilities
cash + Net receivables + Marketable securities/ Current liabi…
when they are not legally restricted
working capital
current assets-current liabilities
current ratio
current assets/current liabilities
22 terms
CLC Stage 14 CPA Accusative or Ablative?
"Ad" (toward) takes the...
"Ab" (from) takes the...
"Ante" (before) takes the...
"Apud" (among, at the house of) takes…
accusative
ablative
accusative
accusative
"Ad" (toward) takes the...
accusative
"Ab" (from) takes the...
ablative
20 terms
English 1 CPA TKAMB Vocab chapters 1-14
Eccentric
Malevolent
Indigenous
Irk
departing from the establish norm, model,
exhibiting or having ill- will; malicious
native
annoy; bother
Eccentric
departing from the establish norm, model,
Malevolent
exhibiting or having ill- will; malicious
13 terms
CPA Chapter 3
What are the 3 periods of prenatal dev…
Germinal period
Embryonic period
Fetal period
Germinal, embryonic, fetal
Begins at conception and lasts until the zygote enters the ut…
Begins at implantation and lasts until the end of the 8th wee…
Begins at the 9th week and lasts until birth. The fetus grows…
What are the 3 periods of prenatal dev…
Germinal, embryonic, fetal
Germinal period
Begins at conception and lasts until the zygote enters the ut…
43 terms
Psychology chapter 2 CPA
Forming a research question
Replicatio
Survey
Target population
1. Form a research question... 2. Form a hypothesis... 3. Test the…
To repeat a study with different participants and different s…
A research technique of gathering data by question... -Written q…
The total group to be studied from whom samples may be drawn
Forming a research question
1. Form a research question... 2. Form a hypothesis... 3. Test the…
Replicatio
To repeat a study with different participants and different s…
Pharmacology CPA 4 Chapter 31
Clotting Process
Coagulation Cascade
Major steps in the coagulation cascade…
Fibrinolysis
- Blood vessel injury causes vessel spasm (constriction)... - Pl…
Intrinsic or extrinsic pathways lead to formation of fibrin c…
Clot removal—starts within 24-48 hr of clot formation... Initiat…
Clotting Process
- Blood vessel injury causes vessel spasm (constriction)... - Pl…
Coagulation Cascade
Intrinsic or extrinsic pathways lead to formation of fibrin c…
Pharmacology CPA 4 Chapter 30
Dysrhythmias
Classification of Dysrhythmias
Types of Dysrhythmia
Flow of Electrical Impulses through No…
- Abnormalities of electrical conduction or rhythm in heart…
Location... - Atrial or ventricular... Type... - Flutter, fibrillation…
- Atrial or ventricular tachycardia... - Atrial or ventricular f…
Dysrhythmias: defect in conduction of electrical impulses acr…
Dysrhythmias
- Abnormalities of electrical conduction or rhythm in heart…
Classification of Dysrhythmias
Location... - Atrial or ventricular... Type... - Flutter, fibrillation…
20 terms
CPA English Chapter 2
adroit
amicable
averse
belligerent
灵巧的ADJ:skillful,expert in the use of the hands or mind... Many…
友善的ADJ:peaceable, friendly... Sometimes mediation by a neutral…
反对的ADJ:having a deep-seated distaste; opposed, unwilling... You…
好斗的ADJ:given to fighting, warlike; combative, aggressive; (n)…
adroit
灵巧的ADJ:skillful,expert in the use of the hands or mind... Many…
amicable
友善的ADJ:peaceable, friendly... Sometimes mediation by a neutral…
25 terms
Chem CPA Chapter 3
Atom
Democritus
Antoine Lavoisier
Joseph Proust
- means "indivisible"... - smallest particle in an element that…
- First to name - "atom"... - Matter is composed of tiny particl…
- Law of Conservation of Mass... - In a chemical reaction mass i…
Law of Definite Proportions:... - The elements that comprise a c…
Atom
- means "indivisible"... - smallest particle in an element that…
Democritus
- First to name - "atom"... - Matter is composed of tiny particl…
18 terms
CPA Latin Chapter 3
puer
qui
eadem
in horto
boy
who
the same
in the garden
puer
boy
qui
who
43 terms
Geometry 1 CPA Chapter 1
Point
Line
Line Segment
Ray
A location in any given space.
Lines are made up of points and are straight. The arrows on t…
Like lines, segments are made up of points and are straight.…
Rays, like lines and segments, are made up of points and are…
Point
A location in any given space.
Line
Lines are made up of points and are straight. The arrows on t…
32 terms
Biology CPA - Chapter 17
Changes in genes and chromosomes produce
All organisms have additional genetic…
A group of individuals of the same spe…
Consists of all genes, including all t…
Variation
It involves small differences in biochemical processes
Population
Gene Pool
Changes in genes and chromosomes produce
Variation
All organisms have additional genetic…
It involves small differences in biochemical processes
51 terms
CPA FAR CHAPTER 12
Classification of Bonds
Classification of bonds by nature of s…
Classification of bonds by maturity plan
Classification of bonds by ownership
A bond is a formal contract to pay an amount of money (face a…
Mortgage bond - backed by specific assets usually real estate…
Term bond - has a single maturity date at the end of its term…
Registered bonds - issued in the name of the owner who receiv…
Classification of Bonds
A bond is a formal contract to pay an amount of money (face a…
Classification of bonds by nature of s…
Mortgage bond - backed by specific assets usually real estate…
12 terms
Chapter 2 - CPA Profession
Generally accepted auditing standards…
International Standards on Auditing (I…
Peer review
Public Company Accounting Oversight Bo…
10 auditing standards developed by the AICPA, consisting of g…
statements issued by the International Auditing and Assurance…
the review by CPAs of a CPA firm's compliance with its qualit…
Board created by the Sarbanes-Oxley Act to oversee auditors o…
Generally accepted auditing standards…
10 auditing standards developed by the AICPA, consisting of g…
International Standards on Auditing (I…
statements issued by the International Auditing and Assurance…
10 terms
CLC Stage 14 CPA Adjective Classification
Is doctus, docta, doctum (educated, sk…
Is fidelis, fidelis, fidele (faithful,…
Is fortis, fortis, forte (brave, stron…
Is fractus, fracta, fractum (broken) a…
2-1-2
3rd
3rd
2-1-2
Is doctus, docta, doctum (educated, sk…
2-1-2
Is fidelis, fidelis, fidele (faithful,…
3rd
43 terms
Geometry 1 CPA Chapter 1
Point
Line
Line Segment
Ray
A location in any given space. E.K.
Lines are made up of points and are straight. The arrows on t…
Like lines, segments are made up of points and are straight.…
Rays, like lines and segments, are made up of points and are…
Point
A location in any given space. E.K.
Line
Lines are made up of points and are straight. The arrows on t…
43 terms
Geometry 1 CPA Chapter 1
Point
Line
Line Segment
Ray
A location in any given space.
Lines are made up of points and are straight. The arrows on t…
Like lines, segments are made up of points and are straight.…
Rays, like lines and segments, are made up of points and are…
Point
A location in any given space.
Line
Lines are made up of points and are straight. The arrows on t…
67 terms
CPA Chem: Chapter 3: A World of Particles
atoms
element
John Dalton
Model
The basic unit of a element
Basic building block of matter which can not be broken down a…
Found that elements combine in whole number ratios to form co…
representation of something that you want to explain to make…
atoms
The basic unit of a element
element
Basic building block of matter which can not be broken down a…
20 terms
Chemistry CPA Chapter 15
Solution
Solute
Solvent
Soluble
A homogeneous mixture that can be solid, liquid, or gas
A substance dissolved in a solvent to form a solution (smalle…
The dissolving medium in a solution (larger amount)... (Ex: water)
In addition to dissolving faster at higher temperatures, most…
Solution
A homogeneous mixture that can be solid, liquid, or gas
Solute
A substance dissolved in a solvent to form a solution (smalle…
68 terms
Chapter 6 Audit CPA Exam
Rule 503 - Commissions and Referral Fees
What are the types of loans that does…
Rule 302 - Contingent Fees - What is a…
What services do not need to be pre-ap…
CPA cannot accept commissions for recommending a product if t…
1. Automobile Loans... 2. Loans of the surrender value under ter…
Contingent fee is a fee that will be assessed and pay if a de…
Non-audit services that are less than 5% of total revenues fr…
Rule 503 - Commissions and Referral Fees
CPA cannot accept commissions for recommending a product if t…
What are the types of loans that does…
1. Automobile Loans... 2. Loans of the surrender value under ter…
117 terms
CPA 2014 FAR Chapter 7
Stockholder's equity - five major comp…
Treasury Stock
Capital Stock (legal capital)
Par Value
Capital stock... APIC,... Retained earnings... AOCI... Treasury stock
Reduces shareholder's equity. It is a contra equity hence a d…
Legal capital is amount of capital retained by the corporatio…
Preferred Stock - issued with a par value... common stock - issu…
Stockholder's equity - five major comp…
Capital stock... APIC,... Retained earnings... AOCI... Treasury stock
Treasury Stock
Reduces shareholder's equity. It is a contra equity hence a d…
10 terms
Chapter 2: The CPA Profession
AICPA
Center for Audit Quality (CAQ)
Generally Accepted Auditing Standards…
International Standards on Auditing (I…
American Institute of Certified Public Accountants, a volunta…
an autonomous public policy organization with a mission to fo…
developed and issued in the form of Statements on Auditing St…
statements issued by the International Auditing and Assurance…
AICPA
American Institute of Certified Public Accountants, a volunta…
Center for Audit Quality (CAQ)
an autonomous public policy organization with a mission to fo…
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