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Study sets matching "cpa chapter 5"

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
143 terms
CPA 2014 FAR Chapter 5
Ordinary Annuity vs Annuity due
Present Value of $1
Future value of $1
Present value of an ordinary annuity
Ordinary annuity - no of interest periods is equal to number…
Present value of $1 - capital lease buyout (at end of lease),…
Bank savings account. Amount that would accumlate at future p…
Periodic lease payments, periodic bond payments... current worth…
Ordinary Annuity vs Annuity due
Ordinary annuity - no of interest periods is equal to number…
Present Value of $1
Present value of $1 - capital lease buyout (at end of lease),…
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
66 terms
Chemistry CPA Chapter 5 Nomenclature
Acetate
Cyanide
Nitrite
Nitrate
C2H3O2
CN^-
NO2^-
NO3^-
Acetate
C2H3O2
Cyanide
CN^-
86 terms
CPA chapter 5 FIW- start of the Revolutionary War
William Dawes and Samuel Prescott
Fort Duquesne
Quebec Act
Boston Port Act
Along with Paul Revere, these two men warned the colonists th…
Originally a French military post, the British ousted them an…
The most dangerous of the three Intolerable Acts, this law al…
This act was put into law closing the port of Boston until th…
William Dawes and Samuel Prescott
Along with Paul Revere, these two men warned the colonists th…
Fort Duquesne
Originally a French military post, the British ousted them an…
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…
15 terms
CPA world history chapter 5 study guide
salon
rococo
George III
popular sovereignty
informal social gathering at which writers, artists, philosop…
personal, elegant style of art and architecture made popular…
had a 60 year reign. wanted to make parliament follow his will
basic principle of the American system of government which as…
salon
informal social gathering at which writers, artists, philosop…
rococo
personal, elegant style of art and architecture made popular…
61 terms
Los viajes chapter 5 Spanish 3 CPA
La bienvenida
La despedida
El destino
El itinerario
Welcome
Farewell
Destination
Itinerary
La bienvenida
Welcome
La despedida
Farewell
8 terms
Chapter 5: CPA and CMA Review Questions
On October 1, 2016, Acme Fuel Co. sold…
Elmo Painting Service signed a contrac…
Triangle Travel offers their normal Ba…
Perkins Appliances offers a contract i…
b. 150,000... *Payment terms do not affect revenue recognition
b. $900... 1200/(1200+2800)= 30%... 3000x30%= 900
b. $2,000
c. 2... the delivery of the washing machine and the discount op…
On October 1, 2016, Acme Fuel Co. sold…
b. 150,000... *Payment terms do not affect revenue recognition
Elmo Painting Service signed a contrac…
b. $900... 1200/(1200+2800)= 30%... 3000x30%= 900
10 terms
cpa history chapter 5 section 3 ids
George III
Stamp act
George Washington
Thomas Jefferson
King of England for 60 years.
law passed in 1765 by the British Parliament that imposed tax…
A political and social leader of the colonies
Wrote the declaration of independence
George III
King of England for 60 years.
Stamp act
law passed in 1765 by the British Parliament that imposed tax…
12 terms
Chapter 5 CPAS review (Purchasing and Inventory)
________ ______ include the farmers an…
______ ______ include wholesalers, dis…
______ sell their products directly to…
______ ___ _________ includes the part…
primary source
intermediary sources
retails
channel of distribution
________ ______ include the farmers an…
primary source
______ ______ include wholesalers, dis…
intermediary sources
8 terms
cpa world history chapter 5 section 2 IDs
censorship
salons
Baroque
rococo
restriction on access to ideas and information
informal social gathering at which writers, artists, philosop…
ornate style of art and architecture popular in the 1600s and…
personal, elegant style of art and architecture made popular…
censorship
restriction on access to ideas and information
salons
informal social gathering at which writers, artists, philosop…
8 terms
Pathophysiology CPA 5: Chapter 26
Renal Failure
Pathophysiology and Outcomes of Renal…
Symptoms of Renal Failure
Causes of Chronic Renal Failure
--A condition in which the kidneys fail to remove metabolic e…
...
...
--Hypertension... --Diabetes mellitus... --Polycystic kidney diseas…
Renal Failure
--A condition in which the kidneys fail to remove metabolic e…
Pathophysiology and Outcomes of Renal…
...
20 terms
Pathophysiology CPA 5: Chapter 25
Causes and Outcomes of Polycystic Kidn…
Urinary Tract Infections (UTI)
Causes and Symptoms of Urinary Tract I…
Risk Factors for Urinary Tract Infecti…
--Slow, progressive disease... --10% (1:10) will develop end-sta…
--Defined as an infection of bladder, kidney, urethra, or pro…
Causes... -Most caused by bacteria Escherichia coli that enter…
-Female... -Sexually active... -Pregnant... -Geriatric ... -Chronic disea…
Causes and Outcomes of Polycystic Kidn…
--Slow, progressive disease... --10% (1:10) will develop end-sta…
Urinary Tract Infections (UTI)
--Defined as an infection of bladder, kidney, urethra, or pro…
244 terms
CPA5
Na sociedade medieval, os mosteiros e…
Nas sociedades medievais, as cantigas…
Na baixa Idade Média, as catedrais for…
Na sociedade medieval, a fundação prog…
supremacia intelectual dos representantes da Igreja nesse per…
cultura medieval laica.
ostentar sua prosperidade, com a oferta de vitrais que aprese…
a cultura urbana e a rural.
Na sociedade medieval, os mosteiros e…
supremacia intelectual dos representantes da Igreja nesse per…
Nas sociedades medievais, as cantigas…
cultura medieval laica.
68 terms
CPA REG Vol 5
List the various "authorities" for pur…
What is a listed transaction?
What is a reportable transaction?
What is the "reasonable basis" standard?
1. The Internal Revenue Code and other federal statutes.... 2. U…
The term "listed transaction" means a reportable transaction…
The term "reportable transaction" means any transaction which…
Reasonable basis is a relatively high standard of tax reporti…
List the various "authorities" for pur…
1. The Internal Revenue Code and other federal statutes.... 2. U…
What is a listed transaction?
The term "listed transaction" means a reportable transaction…
Health Assessment CPA 5
high Breast Cancer Risk Factors
middle Breast Cancer Risk Factors
low Breast Cancer Risk Factors
Stage 1 of Breast Development- Preadol…
- Age (65+ vs. <65 years, although risk increases across all…
- Personal history of breast cancer (40+ years)... - High endoge…
Alcohol consumption ... Ashkenazi Jewish heritage ... Diethylstilbe…
Only a small elevated nipple
high Breast Cancer Risk Factors
- Age (65+ vs. <65 years, although risk increases across all…
middle Breast Cancer Risk Factors
- Personal history of breast cancer (40+ years)... - High endoge…
CPA unit 5 review
In regards to copyright; if I don't ch…
A law protecting the intellectual prop…
The absence of copyright protection; b…
"Plagiarize" means:
False
Copyright
Public Domain
all of the above
In regards to copyright; if I don't ch…
False
A law protecting the intellectual prop…
Copyright
43 terms
HA CPA 5
genital herpes
genital herpes recurrent
Genital warts
genital wart color/Caucasian males
painful clusters of ulcers that last for 7-10 days. may have…
last for 3-10 days with milder symptoms
soft, pointed, moist, painless papules.
gray, pale yellow or pink
genital herpes
painful clusters of ulcers that last for 7-10 days. may have…
genital herpes recurrent
last for 3-10 days with milder symptoms
19 terms
CPA #5
Selective Service Act
Conscription
Liberty Bonds
Food Administration
authorized the federal government to raise a national army fo…
compulsory enlistment for state service, typically into the a…
was a war bond that was sold in the United States to support…
was the responsible agency for the administration of the U.S.…
Selective Service Act
authorized the federal government to raise a national army fo…
Conscription
compulsory enlistment for state service, typically into the a…
47 terms
health assessment cpa 5
breast cancer risk factors (high)
breast cancer risk factors (med)
breast cancer risk factors (low)
why do BSE monthly
-65+ yrs... -female... -biopsy confirmed atypical hyperplasia... -BRCA…
-personal history BC (40+)... -high estrogen/testosterone postme…
-alcohol... -Ashkenzi Jewish heritage... -DES exposure... -early menar…
monthly BSE means woman knows breast normals and can easily d…
breast cancer risk factors (high)
-65+ yrs... -female... -biopsy confirmed atypical hyperplasia... -BRCA…
breast cancer risk factors (med)
-personal history BC (40+)... -high estrogen/testosterone postme…
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…
15 terms
Ch5 CPA Legal Liability
CPA can be sued for
Breech of Contract
Tort
Negligence
Breach of contract... Tort (negligence) or ... violation of statute
If it is material the CPA is not entitled to payment for his…
Wrongful act considered negligence, fraud, and constructive f…
There was a DUTY of care that was BREACHED and CAUSALITY, INJ…
CPA can be sued for
Breach of contract... Tort (negligence) or ... violation of statute
Breech of Contract
If it is material the CPA is not entitled to payment for his…
244 terms
CPA5
Na sociedade medieval, os mosteiros e…
Nas sociedades medievais, as cantigas…
Na baixa Idade Média, as catedrais for…
Na sociedade medieval, a fundação prog…
supremacia intelectual dos representantes da Igreja nesse per…
cultura medieval laica.
ostentar sua prosperidade, com a oferta de vitrais que aprese…
a cultura urbana e a rural.
Na sociedade medieval, os mosteiros e…
supremacia intelectual dos representantes da Igreja nesse per…
Nas sociedades medievais, as cantigas…
cultura medieval laica.
13 terms
CPA 5 JE
Lease Rent Expense
Free/reduced rent included (for the fr…
rent expense for remainder of free per…
Rent Income
Rent expense... --cash/rent payable
rent expense @ total cost / total months... --rent payable
rent expense... rent payable (reverse)... --cash/rent payable
cash/receive... --rent income
Lease Rent Expense
Rent expense... --cash/rent payable
Free/reduced rent included (for the fr…
rent expense @ total cost / total months... --rent payable
47 terms
health assessment cpa 5
breast cancer risk factors (high)
breast cancer risk factors (med)
breast cancer risk factors (low)
why do BSE monthly
-65+ yrs... -female... -biopsy confirmed atypical hyperplasia... -BRCA…
-personal history BC (40+)... -high estrogen/testosterone postme…
-alcohol... -Ashkenzi Jewish heritage... -DES exposure... -early menar…
monthly BSE means woman knows breast normals and can easily d…
breast cancer risk factors (high)
-65+ yrs... -female... -biopsy confirmed atypical hyperplasia... -BRCA…
breast cancer risk factors (med)
-personal history BC (40+)... -high estrogen/testosterone postme…
10 terms
CPAS 5
A horizontal recumbent position is sim…
The Tredelenburg position is used main…
A common test for defects in color vis…
An ophthalmoscope is an instrument use…
false
false
true
false
A horizontal recumbent position is sim…
false
The Tredelenburg position is used main…
false
26 terms
CPA REG 5.2: Depreciation
Depreciation - what schedule is deprec…
Depreciation - what does MACRS stand for
Depreciation - what are the 3 main way…
Depreciation - what type of property i…
4562
Modified Accelerated Cost Recovery System
1. The cost of the asset is deducted of a stated recovery per…
Real property (real estate)
Depreciation - what schedule is deprec…
4562
Depreciation - what does MACRS stand for
Modified Accelerated Cost Recovery System
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…
25 terms
Pathophysiology CPA5
Causes and Outcomes of Polycystic Kidn…
Causes of Urinary Tract Obstruction
Risk Factors Urinary Obstruction
Symptoms of Renal Calculi
Causes: Tubular obstructions that increase intratubular press…
Developmental defects, renal calculi, pregnancy, benign prost…
Gout, hyperparathyroidism, urinary stasis, repeated infection…
Renal-dull, aching flank pain... Bladder-dull, suprapubic pain... N…
Causes and Outcomes of Polycystic Kidn…
Causes: Tubular obstructions that increase intratubular press…
Causes of Urinary Tract Obstruction
Developmental defects, renal calculi, pregnancy, benign prost…
19 terms
HA CPA 5
Fissures
fissure findings
fissure treatment
rectal polyps
a painful, long tear at the anus caused by passing a large st…
blood in the stool
stool softeners, warm bath, topical analgesics, nitro ointment
protruding growth from the rectal mucous membrane that is com…
Fissures
a painful, long tear at the anus caused by passing a large st…
fissure findings
blood in the stool
76 terms
Health Assessment CPA 5
What are high Breast Cancer Risk Factors
What are middle Breast Cancer Risk Fac…
What are some low Breast Cancer Risk F…
Stage 1 of Breast Development- Preadol…
- Age (65+ vs. <65 years, although risk increases across all…
- Personal history of breast cancer (40+ years)... - High endoge…
Alcohol consumption ... Ashkenazi Jewish heritage ... Diethylstilbe…
Only a small elevated nipple
What are high Breast Cancer Risk Factors
- Age (65+ vs. <65 years, although risk increases across all…
What are middle Breast Cancer Risk Fac…
- Personal history of breast cancer (40+ years)... - High endoge…
14 terms
CPA Spanish 1 TPR Day 5 Words
toma
palmea
agarra
pega
take, drink
clap
grab
hit
toma
take, drink
palmea
clap
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…
21 terms
HA CPA5
mammary duct ectasia
mammary duct ectasia / nipple
mammary duct ectasia / discharges
mammary duct ectasia / areola
when the lactiferous duct becomes blocked or clogged. non mal…
itching, burning and pain occurs around the nipple
produces a sticky white, gray, brown, green or bloody discharge
red and swollen
mammary duct ectasia
when the lactiferous duct becomes blocked or clogged. non mal…
mammary duct ectasia / nipple
itching, burning and pain occurs around the nipple
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…
19 terms
CPA FAR 5
Operating Lease/Lessee Accounting ... Wh…
Operating Lease/Lessee Accounting ... De…
Operating Lease/Lessee Accounting ... Wh…
Operating Lease/Lessee Accounting ... Wh…
DR: Lease Bonus ... CR: Cash
Recorded as a deferred charge (asset) and amortized using str…
DR: Rent Expense ... CR: Cash
DR: Refundable deposit receivable ... CR: Cash
Operating Lease/Lessee Accounting ... Wh…
DR: Lease Bonus ... CR: Cash
Operating Lease/Lessee Accounting ... De…
Recorded as a deferred charge (asset) and amortized using str…
CPA Unit 5
In a research paper, you have to come…
It is OK to forward or post an email m…
When shopping online, which of the fol…
Copyright violations isn't a crime
Citing
The author of the message has given you permission to forward…
All of the above
False
In a research paper, you have to come…
Citing
It is OK to forward or post an email m…
The author of the message has given you permission to forward…
20 terms
CPA Unit 5 Review
The type of plagiarism that paraphrase…
In regards to copyright; if I don't ch…
If I make up my own stories, but base…
Copyright violations isn't a crime.
Remix
False
True
False
The type of plagiarism that paraphrase…
Remix
In regards to copyright; if I don't ch…
False
20 terms
CPA Unit 5
When shopping online, which of the fol…
They e-mailed me a copy, but I can't p…
A law protecting the intellectual prop…
When identifying theft thieves refer t…
Privacy Protection, Information about the offer, Information…
True
Copyright
Diving into your trash in order to find statements with perso…
When shopping online, which of the fol…
Privacy Protection, Information about the offer, Information…
They e-mailed me a copy, but I can't p…
True
49 terms
CPA REG 5
Form 870
IRS Penalties are based on which number?
Failure-to-file Penalty
Failure-to-pay penalty
After IRS audit, taxpayer signs this form if agreement is rea…
Taxes Due computed as (Liability - Taxes Withheld - Taxes pai…
5% of taxes due per month. Max of 25% of taxes due.
1/2 of 1% of taxes due per month. Max of 25% of taxes due.
Form 870
After IRS audit, taxpayer signs this form if agreement is rea…
IRS Penalties are based on which number?
Taxes Due computed as (Liability - Taxes Withheld - Taxes pai…
39 terms
CPA Exam FAR 5
The difference between an ordinary ann…
Two types of leases from the lessee's…
Lessee Capital/Finance Lease
Lessee Operating Lease
that ordinary annuity payments are at the end of each period…
1. Capital/ Finance ... 2. Operating a
Transfers substantially all of the benefits and risks inheren…
All other leases are simple rental agreements in which the le…
The difference between an ordinary ann…
that ordinary annuity payments are at the end of each period…
Two types of leases from the lessee's…
1. Capital/ Finance ... 2. Operating a
CPA Unit 5
When shopping on eBay, what informatio…
What is NOT something you do in order…
When identifying theft thieves refer t…
In regards to copyright, if I don't ch…
the seller's rating and contact information
carry your Social Security Card in your wallet
diving into your trash in order to find statements with perso…
false
When shopping on eBay, what informatio…
the seller's rating and contact information
What is NOT something you do in order…
carry your Social Security Card in your wallet
28 terms
NURS 3164 CPA 5
Breast Changes in Pregnancy
Abnormal Female Breast in the Aging In…
Breast Cancer Risk Factors in Women... (r…
Breast changes start during the second month of pregnancy and…
...
Factors:... -Alcohol consumption... -Ashkenazi Jewish heritage... -DES…
Breast Changes in Pregnancy
Breast changes start during the second month of pregnancy and…
Abnormal Female Breast in the Aging In…
...
74 terms
Patho cpa 5
Cystic disease of the kidney definitio…
Cystic disease risk factors
Cystic disease' s causes
Polycystic Kidney Disease... ADPKD... ( bệnh…
- fluid-filled sacs( cysts) or segments of a dilated nephron
- genetics... - dialysis( lọc máu)
- tubular obstructions that increase intratubular pressure... -…
- slow, progressive disease... -10% ( 1/10) will develop end- st…
Cystic disease of the kidney definitio…
- fluid-filled sacs( cysts) or segments of a dilated nephron
Cystic disease risk factors
- genetics... - dialysis( lọc máu)
63 terms
CPA FAR F-5
Types of annuities
conversion to/from ordinary/annuity due
Operating Lease - Lessee Accounting (2…
Leasehold Improvements
Ordinary (in arrears) - start later, next period... Annuity due…
To annuity due = add 1 to PV of ordinary annuity for n period…
1. Periodic lease xp... Dr: Rent XP... Cr: Cash/Rent payable... 2. Lea…
Capitalize them and depreciate over the LESSOR of: lease life…
Types of annuities
Ordinary (in arrears) - start later, next period... Annuity due…
conversion to/from ordinary/annuity due
To annuity due = add 1 to PV of ordinary annuity for n period…
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
CPA 5 - leases
PV of $1
FV of $1
PVOA/FVOA
PVAD/FVAD
what's $1 worth now?
what's $1 today worth in the future
Ordinary Annuity, due at end of year
Annuity due, at beginning of year
PV of $1
what's $1 worth now?
FV of $1
what's $1 today worth in the future
20 terms
CPA UNIT 5
when shopping on eBay, what informatio…
which of the following is not somethin…
what is a global commerce business all…
if i make up my own stories but base t…
both a and b
carry your social security card in your wallet
paypal
true
when shopping on eBay, what informatio…
both a and b
which of the following is not somethin…
carry your social security card in your wallet
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