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Study sets matching "cpa chapter 15"

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…
33 terms
Biology CPA - Chapter 15 Review
Selective breeding
What is selective breeding used for?
Three types of selective breeding
Hybridization
Breeding of organisms for particular traits
Create organisms with specific traits and it may result in ne…
Inbreeding, hybridization, induced mutations (forced)
Combining different varieties of organisms. Usually involves…
Selective breeding
Breeding of organisms for particular traits
What is selective breeding used for?
Create organisms with specific traits and it may result in ne…
18 terms
Chemistry CPA Chapter 15 Words To Know
Concentrated
Dilute
Heterogeneous
Homogeneous
a large amount of solute is dissolved in a ____ solution (str…
a relatively small amount of solute is dissolved in a ____ so…
the components of the mixture are not uniform or have localiz…
mixture in which the components are uniformly intermingled
Concentrated
a large amount of solute is dissolved in a ____ solution (str…
Dilute
a relatively small amount of solute is dissolved in a ____ so…
21 terms
CPA2 Health Assessment Chapter 15
Ears
External ear
Auditory canal
Middle ear
Ears are the sensory organs for hearing and maintaining equil…
Called the auricle or pinna... Consists of movable cartilage and…
A cul-de-sac 2.5 to 3 cm long in adults that terminates at ea…
Has three functions... Conducts sound vibrations from outer ear…
Ears
Ears are the sensory organs for hearing and maintaining equil…
External ear
Called the auricle or pinna... Consists of movable cartilage and…
25 terms
CLC Stage 15 CPA Vocabulary
alius, alia, aliud
aqua, f.
claudō, claudere, clausī
commodus, commoda, commodum
other, another
water
to shut, block
convenient
alius, alia, aliud
other, another
aqua, f.
water
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…
28 terms
Humane Letters CPA 15- Chapters 3-7
George Washington
John Adams
Thomas Jefferson
James Madison
The first president of the US, who didn't belong to any speci…
The second president of the US, who belonged to the Federalis…
The third president of the US, who belonged to the Republican…
The fourth president of the US, who belonged to the Republica…
George Washington
The first president of the US, who didn't belong to any speci…
John Adams
The second president of the US, who belonged to the Federalis…
25 terms
Humane Letters CPA 15- Chapters 1-4
Christopher Columbus
Conquistador
Encomienda/Encomenderos
Cortez
An explorer sailing under the Spanish flag, in search of a fa…
Spanish explorers who were one of the first men to travel to…
The Spanish feudal system.
A conquistador and explorer who conquered the Aztec empire an…
Christopher Columbus
An explorer sailing under the Spanish flag, in search of a fa…
Conquistador
Spanish explorers who were one of the first men to travel to…
47 terms
Humane Letters CPA 15 - Chapters 5 and 6
Loyalist/Tories
Minutemen
Olive Branch Petition
The Declaration of Independence
A colonist of the American revolutionary period who supported…
A member of a class of American militiamen who volunteered to…
A petition written by John Dickinson that admitted continued…
The statement adopted by the Continental Congress meeting at…
Loyalist/Tories
A colonist of the American revolutionary period who supported…
Minutemen
A member of a class of American militiamen who volunteered to…
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
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…
10 terms
CPA Internet Safety '15
pharming
virus
phishing
trojan horse
a website used to redirect legitimate website trafficking to…
a program created to cause harm to a computer
mail or instant messages that can be disguised as something t…
a type of malware that seems desirable
pharming
a website used to redirect legitimate website trafficking to…
virus
a program created to cause harm to a computer
32 terms
Spanish CPA 15- La Ropa
La ropa
El sombrero
La blusa
Las botas
Clothes
Hat
Blouse
Boots
La ropa
Clothes
El sombrero
Hat
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
CPA Biology Ch.15 Sec. 1-2 Vocab
Evolution
Artificial Selection
Natural Selection
Fossils
Cumulative changes in a group of organisms over time
The process of directed breeding to produce offspring with de…
The theory that some competitors in the struggle for existenc…
The remains of ancient organisms
Evolution
Cumulative changes in a group of organisms over time
Artificial Selection
The process of directed breeding to produce offspring with de…
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…
7 terms
Ch. 15 - CPA Qs
1.... ... A company leases the following…
On January 1, 2016, Blaugh Co. signed…
Glade Co. leases computer equipment to…
At the inception of a capital lease, t…
B. The 4 yr term is > 75% of the assets 5 year life making it…
b.
A
A
1.... ... A company leases the following…
B. The 4 yr term is > 75% of the assets 5 year life making it…
On January 1, 2016, Blaugh Co. signed…
b.
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…
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
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
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…
8 terms
Humane Letters CPA 15- Finals
What is the Dredd Scott decision? What…
What are the terms of the Missouri Com…
Who is Eli Whitney?
What section did John C. Calhoun repre…
Dredd Scott was a slave whose master took him into a free sta…
The compromise stated that slaves at age 25 or older must be…
This is the creator of the cotton gin.
He is part of the South section, from South Carolina. He stat…
What is the Dredd Scott decision? What…
Dredd Scott was a slave whose master took him into a free sta…
What are the terms of the Missouri Com…
The compromise stated that slaves at age 25 or older must be…
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…
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…
56 terms
Chapter 15
accounting
bookkeeping
accounting information system
controller (chief accounting officer)
comprehensive system for collecting, analyzing and communicat…
recording of accounting transactions
organized procedure for identifying, measuring, recording, an…
person who manages all of a firms accounting activities
accounting
comprehensive system for collecting, analyzing and communicat…
bookkeeping
recording of accounting transactions
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…
Chapter 15
Accounting
Bookkeeping
Accounting information system
Controller
Comprehensive system for collecting analyzing and communicati…
Recording of accounting transactions
Organized procedure for identifying measuring recording and r…
Person who manages all of a firms accounting activities
Accounting
Comprehensive system for collecting analyzing and communicati…
Bookkeeping
Recording of accounting transactions
chapter 15
accounting
book keeping
accounting information system
business managers use accounting info…
comprehensive system for collecting analyzing and communicati…
recording of accounting transactions
organized procedure for identifying, measuring, recording, an…
develop goals/plans and budgets and to evaluate future prospe…
accounting
comprehensive system for collecting analyzing and communicati…
book keeping
recording of accounting transactions
96 terms
Chapter 13 CPA KECK
Octavian took the title of Emperor ___…
Octavian held nearly total power and e…
Octavian stabilized the empire and?
Octavian improved life for ___________…
Augustus
Roman Republic.
made the army more loyal to him.
Ordinary
Octavian took the title of Emperor ___…
Augustus
Octavian held nearly total power and e…
Roman Republic.
43 terms
chapter 15
accounting
audit
generally accepted accounting principl…
managerial accounting
the process of systematically collecting, analyzing, and repo…
examination of a company's financail statements and the accou…
accepted set of guidelines and practices for companies report…
provides managers and employees with the inofrmation needed t…
accounting
the process of systematically collecting, analyzing, and repo…
audit
examination of a company's financail statements and the accou…
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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