Study sets matching "cpa chapter 15"

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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…
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…
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…
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
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%
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
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…
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…
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…
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
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
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…
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 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
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
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
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 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
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.
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…
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…
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
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…
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…
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…
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…
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
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…
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
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
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…
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…
76 terms
CPA 2014 BEC Chapter 6
Business Process Management
Measures of BPM
Benefits of BPM
Shared Services
Management approach that seeks to coordinate the functions of…
Gross Revenue... Customer contacts... Customer satisfaction... Operati…
Efficiency... Effectiveness... Agility
seek redundant services, combining them and sharing those ser…
Business Process Management
Management approach that seeks to coordinate the functions of…
Measures of BPM
Gross Revenue... Customer contacts... Customer satisfaction... Operati…
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…
120 terms
CPA 2014 FAR Chapter 9
GASB 34
Operational Accountability
fiscal accountability
Integrated approach
require presentation of basic FS and required supplementary i…
focus of government-wide financial statements is to report th…
focus of fund financial statement is to demonstrate that govt…
recon of fund financial statementss to govt wide FS
GASB 34
require presentation of basic FS and required supplementary i…
Operational Accountability
focus of government-wide financial statements is to report th…
118 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…
1.) Legal authority to establish US GAAP... established by SEC A…
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
1.) Legal authority to establish US GAAP... established by SEC A…
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…
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…
77 terms
CPA 2014 BEC Chapter 3
Direct Effect of Cash Flow
Indirect Effect of Cash Flow
Net Effect of Cash Flow
Inception Stage of Cash Flow
1. Company pays out cash... 2. Company receives cash... 3. Company…
non cash activity that produces cash benefits - depreciation…
total of Direct Effect and Indirect Effect of Cash Flow
Invoice + Shipping + Installation + Increase in W.C - Decreas…
Direct Effect of Cash Flow
1. Company pays out cash... 2. Company receives cash... 3. Company…
Indirect Effect of Cash Flow
non cash activity that produces cash benefits - depreciation…
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