Study sets matching "cpa chapter 14"

Study sets
Classes
Users

Study sets matching "cpa chapter 14"

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
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…
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…
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…
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…
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…
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…
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…
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
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
35 terms
CPA Chapter 5
reasonable basis
substantial authority
More likely than not
Ways a tax prepare can disclose a clie…
Greater than 20%
Greater than 33% but less than 50%
greater than 50%
Peer Review... Clients permission... Subpoena
reasonable basis
Greater than 20%
substantial authority
Greater than 33% but less than 50%
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…
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…
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…
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
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…
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
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…
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
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
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…
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
CLC Stage 14 CPA SIDSPACE Definitions
sub
in (+ablative)
sine
under
in, on
down from, about
without
sub
under
in (+ablative)
in, on
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…
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
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…
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…
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…
13 terms
CPA 1 Pathophysiology chapter 7
Malignant cell characteristics
Anaplasia
Cancer warning signs
Types of benign tumor names
Cells are undifferentiated with anaplasia and atypical -not c…
Condition of cells in which they have poor cellular different…
C-change in bowel or bladder... A-a lesion that does not heal ... U…
Coma- benign... Adenoma- benign tumor of glandular epithelial ti…
Malignant cell characteristics
Cells are undifferentiated with anaplasia and atypical -not c…
Anaplasia
Condition of cells in which they have poor cellular different…
15 terms
CPA 1 Pathophysiology chapter 4
Exudate (fluid)
Types of exudate:... Serous
Types of exudate: ... Hemorrhagic
Types of exudate: ... Fibrinous
Visible product of inflmmatory process ... A mass of cells and f…
Clear, thin, watery blisters
Bloody-ruptured blood vessels ... Erythrocytes ... Eye
Pus-like or clear fluid... Leaves skin exposed ... Serum fibrin whi…
Exudate (fluid)
Visible product of inflmmatory process ... A mass of cells and f…
Types of exudate:... Serous
Clear, thin, watery blisters
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…
17 terms
CPA 1 Pathophysiology chapter 3
Purpose of inflammation
Signs of inflammation
Wbc types... Monocytes
WBC types... Lymphocytes
Minimize injury/ infection... Remove damage tissue... Improve heali…
Heatness... Redness... Swelling... Pain... Loss of function
Viral in chronic bacterial ... Early neutrophils... Active and bact…
Viral T cells, B cells, viruses... Smallest... Diseases
Purpose of inflammation
Minimize injury/ infection... Remove damage tissue... Improve heali…
Signs of inflammation
Heatness... Redness... Swelling... Pain... Loss of function
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
CPA 2 Patho Chapter 46
Tinea scalp
Tinea scalp and face
Tinea foot
Tinea hand
-Fungal infection of scalp and hairshaft... -Caused from contact…
-Fungal infection from contact with fungus from constant mois…
-Fungal infection (athletes foot)... -caused from contact with f…
-Fungal infection... -caused from contact with fungus from const…
Tinea scalp
-Fungal infection of scalp and hairshaft... -Caused from contact…
Tinea scalp and face
-Fungal infection from contact with fungus from constant mois…
12 terms
CPA 1 Pathophysiology chapter2
Cellular adaption... Atrophy
Cellular adaption... Hyper trophy
Cellular adaption... Hyperplasia
Cellular adaptation... Metaplasia
Reduce in size ... Decrease in work demands ... Workolad of a cell…
Increase in cell size... Most seen in cardiac and skeletal muscl…
Increase in the number of cells... Psychologic:breast and uterin…
Changing the type of cell from one type to another... Cell type,…
Cellular adaption... Atrophy
Reduce in size ... Decrease in work demands ... Workolad of a cell…
Cellular adaption... Hyper trophy
Increase in cell size... Most seen in cardiac and skeletal muscl…
14 terms
Pathophysiology CPA 4: Chapter 44
What is the outcome when there is an a…
Bone Health Promotion
Osteoporosis Risk Factors
Osteoarthritis Pathological Changes in…
Osteoclasts... "Bone crushing" or breaking bones down.... *Osteo…
Vitamin D... Calcium... Exercising... Weight bearing exercises, like r…
Personal characteristics... White, aging female, small bone st…
-Degenerative joint disease "Wear-and-Tear"... -Excess wear and…
What is the outcome when there is an a…
Osteoclasts... "Bone crushing" or breaking bones down.... *Osteo…
Bone Health Promotion
Vitamin D... Calcium... Exercising... Weight bearing exercises, like r…
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
117 terms
CPA 2014 FAR Chapter 1
SEC
FASB
FASB Accounting Standards Codification
Authoritative literature included in t…
legal authority to establish US GAAP... established by SEC Act…
seven full time members that serve five year terms and can be…
single source of authoritative nongovernmental US GAAP
FASB; Emerging Issues Task Force; Derivatives;Principles;Rese…
SEC
legal authority to establish US GAAP... established by SEC Act…
FASB
seven full time members that serve five year terms and can be…
61 terms
Chapter 5 American History overall CPA
French and Indians
Britain
French
British and French
Against what nation entities did the British Empire fight in…
In the French and Indian War, which nation had a strong navy…
The land which is in the Ohio Valley "belonged" to which Euro…
Who were the two leading European Powers?
French and Indians
Against what nation entities did the British Empire fight in…
Britain
In the French and Indian War, which nation had a strong navy…
116 terms
CPA 2015 FAR Chapter 1
Standard setting bodies in the United…
SEC
FASB
FASB Accounting Standards Codification
1.Securities and Exchange Commission (SEC). Established by SE…
legal authority to establish US GAAP... established by SEC Act o…
seven full time members that serve five year terms and can be…
Effective July 1 2009, single source of authoritative nongove…
Standard setting bodies in the United…
1.Securities and Exchange Commission (SEC). Established by SE…
SEC
legal authority to establish US GAAP... established by SEC Act o…
152 terms
CPA 2015 FAR Chapter 4
Working Capital
Current Ratio
Quick Ratio
Current Asset
Current Assets - current liabilities... measure of solvency of…
Current Asset/Current Liabilities
(Cash + Net Receivables + Marketable Securities)/Current Liab…
Cash + Trading securities+ Other Short term investments+Accou…
Working Capital
Current Assets - current liabilities... measure of solvency of…
Current Ratio
Current Asset/Current Liabilities
125 terms
CPA 2015 FAR Chapter 3
Equity Securities
Trading Securities
Available for Sale Securities (A4S)
Held to Maturity Securities (H2M)
may be respresented by:... 1. Ownership shares... 2. rights to acqu…
Current Assets... both debt and equity securities... that are bough…
Non current assets (General rule) but can be current assets d…
Debt securities only... Non current assets (General Rule); Can b…
Equity Securities
may be respresented by:... 1. Ownership shares... 2. rights to acqu…
Trading Securities
Current Assets... both debt and equity securities... that are bough…
153 terms
CPA 2015 FAR Chapter 2
Assets
Liabilities
Revenue
Revenue Recognition (US GAAP)
probable future economic benefits that are obtained or contro…
probable future sacrifices of economic benefits that an entit…
increase of assets or reduction of liabilities or both during…
Revenue should be recognized when realized and when earned. c…
Assets
probable future economic benefits that are obtained or contro…
Liabilities
probable future sacrifices of economic benefits that an entit…
63 terms
CPA 2014 BEC Chapter 1
Rights and Duties of BOD
Rights and Duties of Officers
SOX Act of 2002 - Provisions
Components of Internal Control
Declaration of Distributions... Fiduciary Duties... Right to Rely o…
Actual and apparent Authority... Fiduciary duty... Indemnification…
Corporate Responsibility... Enhanced Financial Disclosures... Deali…
Control Environment - tone at the top... Risk Assessment - ident…
Rights and Duties of BOD
Declaration of Distributions... Fiduciary Duties... Right to Rely o…
Rights and Duties of Officers
Actual and apparent Authority... Fiduciary duty... Indemnification…
65 terms
CPA 2014 BEC Chapter 5
GDP
Nominal GDP
Real GDP
Price Index
total market value of all goods and services produced within…
value of all goods and services in current prices. Unadjusted
Value of all goods and services in constant prices Adjusted
Real GDP = Nominal GDP/Deflator * 100
GDP
total market value of all goods and services produced within…
Nominal GDP
value of all goods and services in current prices. Unadjusted
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…
1 of 10