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Study sets matching "cpa chapter 8"

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…
146 terms
CPA 2014 FAR Chapter 8
Accountability issues
Dual Objectvity
Purpose of Fund Accounting
Use of Fund Accounting
focussed on providing effective and efficient delivery of ser…
operational accountability as a whole and fiscal accountabili…
Fund accounting enables service and mission driven organizati…
Govt use fund accounting to demonstrate fiscal accountability…
Accountability issues
focussed on providing effective and efficient delivery of ser…
Dual Objectvity
operational accountability as a whole and fiscal accountabili…
146 terms
CPA 2014 FAR Chapter 8
Accountability issues
Dual Objectvity
Purpose of Fund Accounting
Use of Fund Accounting
focussed on providing effective and efficient delivery of ser…
operational accountability as a whole and fiscal accountabili…
Fund accounting enables service and mission driven organizati…
Govt use fund accounting to demonstrate fiscal accountability…
Accountability issues
focussed on providing effective and efficient delivery of ser…
Dual Objectvity
operational accountability as a whole and fiscal accountabili…
12 terms
Chapter 8 Current Electricity - CPA
current electricity
circuit
voltage
resistance
the continuous flow of electric charge through a material
a complete path through which an electric current can flow
at the power of an electric current, measured in volts
a measure of how difficult it is for an electric current to f…
current electricity
the continuous flow of electric charge through a material
circuit
a complete path through which an electric current can flow
30 terms
Physical Science CPA-Chapter 8
Solutions
Solvent
Solute
Dissociation
Homogenous mixture of two or more substances
The substance that is doing the dissolving
The substance that is being dissolved
Ionic compounds separate into ions
Solutions
Homogenous mixture of two or more substances
Solvent
The substance that is doing the dissolving
18 terms
CPA 2 (Chapter 8 based on Review)
Emergency Medical treatment and Active…
Criminal Negligence
Gross Negligence
Negligence
prohibits refusal of care of indigent and uninsured patents s…
Indicates "reckless and wanton" disregard for the safety, wel…
A legal concept that means extreme carelessness showing willf…
Failure to act in a manner that an ordinary, prudent person w…
Emergency Medical treatment and Active…
prohibits refusal of care of indigent and uninsured patents s…
Criminal Negligence
Indicates "reckless and wanton" disregard for the safety, wel…
30 terms
CPA US 1 History Chapter 8
What happened during Marbury verses Ma…
By 1803, which three states were added…
Who ruled France during the early 19th…
Who was Charles Talleyrand? What did h…
Court system for Checks and balances The Supreme Court couldn…
The states of Ohio, Kentucky, and Tennessee ; Ohio and Missis…
Napoleon Bonaparte who dreamed of rebuilding France's America…
The French Ambassador, offered to sell the entire Louisiana T…
What happened during Marbury verses Ma…
Court system for Checks and balances The Supreme Court couldn…
By 1803, which three states were added…
The states of Ohio, Kentucky, and Tennessee ; Ohio and Missis…
20 terms
CPAS I Unit 3 Chapter 8 & 9
Amenities
Assets
Fixed Staff Positions
Variable Staff Positions
Services or items offered to guests or placed in guestrooms f…
Hotel equipment, machinery, or computer systems that are cons…
Employee positions that must be filled regardless of the volu…
Employee positions that are filled in relations to changes in…
Amenities
Services or items offered to guests or placed in guestrooms f…
Assets
Hotel equipment, machinery, or computer systems that are cons…
72 terms
Ch.8 CPA3 nutrition
what are free radicals?
what can cause free radical to form?
what can free radical damage?
what diseases are free radical linked…
an atom that has lost an electron an dis left with an unpaire…
air pollution, UV rays from the sun, radiation, tobacco smoke…
cell membrane, LDL, DNA, proteins in the cell
cancer, heart disease, type 2 diabetes, arthritis, cataracts,…
what are free radicals?
an atom that has lost an electron an dis left with an unpaire…
what can cause free radical to form?
air pollution, UV rays from the sun, radiation, tobacco smoke…
23 terms
Intro CPA 2: CH 8
Emergency Medical Treatment and Active…
Types of Negligence
Gross Negligence
Comparative Negligence
-often referred to as the "anti-dumping" law ... -enacted in 198…
Definition: failure to act in a manner that an ordinary perso…
a legal concept that means extreme carelessness showing willf…
a type of liability in which damages may be apportioned among…
Emergency Medical Treatment and Active…
-often referred to as the "anti-dumping" law ... -enacted in 198…
Types of Negligence
Definition: failure to act in a manner that an ordinary perso…
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…
11 terms
CH 8 CPA and CMA Qs
Herc Co.'s inventory at December 31, 2…
Dixon Menswear Shop regularly buys shi…
Ending inventory using the average cos…
Ending inventory using the FIFO method…
1,710,000... 1.5 + .9 +.12
net method: 3600 x 98%... = 3528
176.79... add units = 140... units @ price summed = 4950... 4950 / 14…
150... FIFO - 30 x 5
Herc Co.'s inventory at December 31, 2…
1,710,000... 1.5 + .9 +.12
Dixon Menswear Shop regularly buys shi…
net method: 3600 x 98%... = 3528
73 terms
CPA FAR F-8
Dual Objectives for government and NFP…
Objectives of Government and NFP finan…
What/who governs governmental accounti…
Government wide presentation
to demonstrate their OPERATIONAL accountability (F/S) for the…
Timeliness... Consistency... Comparability
GASB and Governmental Accountability Office (GAO) prescribes…
Consolidated F/S using full accrual and the economic resource…
Dual Objectives for government and NFP…
to demonstrate their OPERATIONAL accountability (F/S) for the…
Objectives of Government and NFP finan…
Timeliness... Consistency... Comparability
70 terms
CPA Exam FAR 8
Name the Primary authoritative body fo…
The 3 Accounting Themes Addressed by G…
The Major Categories of Funds Used by…
What are the 2 Fundamental Fund Accoun…
GASB-Governmental Accounting Standards Board
Fund Structure,... Fund Accounting, ... and External Reporting
Governmental, ... Proprietary, ... and Fiduciary
Measurement Focus, ... and Basis of Accounting
Name the Primary authoritative body fo…
GASB-Governmental Accounting Standards Board
The 3 Accounting Themes Addressed by G…
Fund Structure,... Fund Accounting, ... and External Reporting
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 Spanish 1 - La Tienda de Ropa - Unit 8
sólo tiene
tener
quiere comprar
querer
he / she only has
to have
he / she wants to buy
to wish, to want, to love
sólo tiene
he / she only has
tener
to have
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
73 terms
CPA REG Vol 8
What is a guarantor of collectibility?
Generally, is a writing required in or…
What are the surety's rights against t…
What are the surety's rights against c…
A surety who agrees to perform only if the creditor first exh…
Yes. A surety promise is required to be evidenced by a writin…
-Exoneration (right to compel principal to pay)... -Subrogation…
-Exoneration (right to compel co-sureties to pay pro rata sha…
What is a guarantor of collectibility?
A surety who agrees to perform only if the creditor first exh…
Generally, is a writing required in or…
Yes. A surety promise is required to be evidenced by a writin…
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…
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
12 terms
cpa ch. 8
Electronic federal tax payment
Employer identification number
Federal unemployment tax
Form 940
Federal tax deposits are made using this system. Payments can…
Unique identifier issued by the Internal Revenue Service (IRS…
A tax levied only on the employer that is equal to 0.6 percen…
An annual report filed by employers showing total wages paid…
Electronic federal tax payment
Federal tax deposits are made using this system. Payments can…
Employer identification number
Unique identifier issued by the Internal Revenue Service (IRS…
17 terms
CPA #8 - Terms
Acute response
Adenosine triphosphate
Aerobic training
Anaerobic training
a single bout of exercise
(ATP) the body's usable form of energy
increases the ability to synthesize ATP via oxidation
increase the cell's ability to produce energy from the phosph…
Acute response
a single bout of exercise
Adenosine triphosphate
(ATP) the body's usable form of energy
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…
20 terms
CPA Unit 8-10
Slang terms are appropriate in an inte…
Tasks and Conditions of a career profe…
You should bring a notebook and a good…
Which of the following should you refr…
False
True
True
All of the above
Slang terms are appropriate in an inte…
False
Tasks and Conditions of a career profe…
True
20 terms
CPA unit 8-10
which of the following should you refr…
Don't complain about having to wait, t…
what is the recommended amount of time…
It is okay to leave your cell phone tu…
All of the Above
True
15 minutes
false
which of the following should you refr…
All of the Above
Don't complain about having to wait, t…
True
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
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
Microbiology CPA #8
histones
mother
diploid
haploid
small, globular proteins that DNA wrap around.
all mitochondrial DNA comes from the
two copies of each chromosome, eukaryotes are this
single copy of each chromosome, prokaryotic cells are this
histones
small, globular proteins that DNA wrap around.
mother
all mitochondrial DNA comes from the
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
8 terms
CPA F8
Internal Service Fund
Enterprise Fund
Statements Required for Special-purpos…
Enterprise Fund
It is accrual basis to recognize depreciation, also deals wit…
Used for Government facility self support by PRIMARILY (> 50%…
Enterprise funds with MD&A and RSI. Includes both basic and r…
When operation of a governmetn is supported by outside charge…
Internal Service Fund
It is accrual basis to recognize depreciation, also deals wit…
Enterprise Fund
Used for Government facility self support by PRIMARILY (> 50%…
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
39 terms
F8 CPA
Fund Structure
Relevance
Governmental Funds = Current Financial…
Compensated Absences = Balance Sheet
- Separate fund financial statements should be presented for…
Most difficult to report for a governmental entity
- Measurement focus for a governmental fund contemplates meas…
Compensated absence liability should be calculated based upon…
Fund Structure
- Separate fund financial statements should be presented for…
Relevance
Most difficult to report for a governmental entity
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…
10 terms
CPA Math 8 Geometry
diagonal
corresponding sides
similar
hypotenuse
across from corner to corner
matching sides
same shape, different size
the side across from the right angle
diagonal
across from corner to corner
corresponding sides
matching sides
39 terms
Intro CPA 2 Ch. 8
Emergency Medical Treatment & Active L…
Negligence
Gross Negligence
Criminal Negligence
-"antidumping" law: enacted in 1986 to prohibit the refusal o…
-Failure to act in a manner that an ordinary, prudent person…
-a legal concept that means extreme careless showing willful…
-negligence that is shows complete & reckless disregard for t…
Emergency Medical Treatment & Active L…
-"antidumping" law: enacted in 1986 to prohibit the refusal o…
Negligence
-Failure to act in a manner that an ordinary, prudent person…
9 terms
CPA Math 8 Numbers
consecutive
rational
radical sign
perfect squares
one right after another
can be written as a fraction
the symbol that means take the square root
1, 4, 9, 16, 25, 36, ...
consecutive
one right after another
rational
can be written as a fraction
291 terms
CPA Exam (Becker F8)
In accounting for public funds, both g…
What are the three primary objectives…
What is the purpose of fund accounting…
Funds are legal __________.
operational accountability, fiscal accountability
1. Timeliness... 2. Consistency... 3. Comparability
To enable service and mission-driven organizations to easily…
restrictions
In accounting for public funds, both g…
operational accountability, fiscal accountability
What are the three primary objectives…
1. Timeliness... 2. Consistency... 3. Comparability
21 terms
CPA Spanish 1 TPR Day 8 words
toma
dale
pasa
ponte
take
give to him, to her
pass
put on
toma
take
dale
give to him, to her
12 terms
SPANISH IV CPA: CHAPTER EIGHT VOCABULARY
el anillo
el collar
conmover (ue)
discriminar
bling
necklace
to move (emotion)
to discriminate
el anillo
bling
el collar
necklace
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 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…
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…
21 terms
CPA Spanish 1 TPR Day 8 words
toma
dale
pasa
ponte
take
give to him, to her
pass
put on
toma
take
dale
give to him, to her
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…
10 terms
CPA Math 8 Linear
solution
points
ordered pair
infinite
A _______ makes an equation true.
There is an infinite number of _______ on a line.
A point on the graph has a(n) _________.
A number so big you can't measure it.
solution
A _______ makes an equation true.
points
There is an infinite number of _______ on a line.
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