Study sets matching "cpa chapter 5"

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Study sets matching "cpa chapter 5"

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%
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
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…
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…
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…
Chapter 5... CPAS REVIEW
When deliveries are received, they are…
Reach-in refrigerators and freezers ha…
A sharp knife is a safe knife, so it's…
Basic knife cuts include what?
Inspected for quality and quantity
Full-sized doors or half doors
Regularly
Dicing, mincing, and julienning
When deliveries are received, they are…
Inspected for quality and quantity
Reach-in refrigerators and freezers ha…
Full-sized doors or half doors
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
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…
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…
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
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…
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
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…
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
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…
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…
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
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
8 terms
INT ACC 1 - Chapter 5 CPA/CMA Q's
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…
$150,000 ... The earnings process is completed upon delivery of…
$900 ... The $3,000 transaction price would be divided between…
$2,000 ... Because Triangle can't estimate the stand-alone sale…
2 ... The contract has two separate performance obligations. De…
On October 1, 2016, Acme Fuel Co. sold…
$150,000 ... The earnings process is completed upon delivery of…
Elmo Painting Service signed a contrac…
$900 ... The $3,000 transaction price would be divided between…
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…
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.
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…
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…
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
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…
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 - 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
40 terms
PATHO CPA 5
Causes and outcomes if polycystic kidn…
Causes and symptoms of UTI's
Symptoms of renal calculi... (kidney ston…
Causes and symptoms of glomerulonephri…
Risk factors:... Genetics- autosomal dominant (ADPKD)... Dialysis…
Causes:... Bowel incontinence... Urinary obstruction or calculi ... Im…
Signs & Symptoms - vary with location and size... Renal - dull,…
Cause: antigen-antibody complexes... (decreases glomerular filtr…
Causes and outcomes if polycystic kidn…
Risk factors:... Genetics- autosomal dominant (ADPKD)... Dialysis…
Causes and symptoms of UTI's
Causes:... Bowel incontinence... Urinary obstruction or calculi ... Im…
CPA Unit 5 Review
Even if you don't defend your copyrigh…
If it doesn't have a copyright notice,…
"plagiarize" means
Which of the following is NOT somethin…
True
False
all of the above
Carry your Social Security Card in your wallet
Even if you don't defend your copyrigh…
True
If it doesn't have a copyright notice,…
False
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…
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
PHARM-CPA 5
diphenhydramine (Benadryl)
diphenhydramine (Benadryl)
diphenhydramine (Benadryl)
diphenhydramine (Benadryl)
H-1 receptor antagonist (antihistamine) prototype drug
primary use- to treat minor symptoms of allergy and common cold
adverse effects- paradoxical CNS stimulation or drowsiness
contraindications- hypersensitivity to drug, benign prostatic…
diphenhydramine (Benadryl)
H-1 receptor antagonist (antihistamine) prototype drug
diphenhydramine (Benadryl)
primary use- to treat minor symptoms of allergy and common cold
20 terms
CPA UNIT 5 REVIEW
They e-mailed me a copy, but I can't p…
When identifying theft thieves refer t…
Even if you don't defend your copyrigh…
The guidelines for deciding whether th…
True
Diving into your trash in order to find statements with perso…
True
Fair Use
They e-mailed me a copy, but I can't p…
True
When identifying theft thieves refer t…
Diving into your trash in order to find statements with perso…
20 terms
cpa unit5
When shopping online, which of the fol…
The guidelines for deciding whether th…
The absence of copyright protection; b…
If I make up my own stories, but base…
All of the above
Fair Use
Public Domain
True
When shopping online, which of the fol…
All of the above
The guidelines for deciding whether th…
Fair Use
CPA Unit 5 Review
"Plagiarize" means:
If I make up my own stories, but base…
Copyright violations isn't a crime
If it doesn't have a copyright notice,…
all of the above
True
False
False
"Plagiarize" means:
all of the above
If I make up my own stories, but base…
True
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
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…
...
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
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
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)
CPA Unit 5 Review
A law protecting the intellectual prop…
_____________ is a global e-commerce b…
Which of the following is NOT somethin…
Copyright violations isn't a crime
Copyright
PayPal
Carry your Social Security Card in your wallet
False
A law protecting the intellectual prop…
Copyright
_____________ is a global e-commerce b…
PayPal
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
14 terms
CPA Spanish 1 TPR Day 5 Words
toma
palmea
agarra
pega
take, drink
clap
grab
hit
toma
take, drink
palmea
clap
20 terms
cpa unit 5
copyright
all of the above
Both A & B
Diving into your trash in order to fin…
A law protecting the intellectual property of individuals, gi…
"Plagiarize" means:
When shopping on eBay, what information about the seller need…
When identifying theft thieves refer to dumpster diving, what…
copyright
A law protecting the intellectual property of individuals, gi…
all of the above
"Plagiarize" means:
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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