Study sets matching "cpa chapter 9"

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Study sets matching "cpa chapter 9"

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…
CPA 2 (Chapter 9 from Review)
Bioethics
Dilemmas for Health Professionals
Value Systems
Diane Uustal
Study of ethical problems resulting from scientific advances
Life and death, the margin of viability, quality of life, des…
Nurses must examine their own systems of values and commit th…
One of nursing's first leaders to describe the role of values…
Bioethics
Study of ethical problems resulting from scientific advances
Dilemmas for Health Professionals
Life and death, the margin of viability, quality of life, des…
18 terms
CPA World History Chapter 9 Study Guide
List the many achievements of the Byza…
What was the Corpus Juris Civillis and…
What was the schism of 1054?
What happened to Constantinople during…
•Justinian also created a code of laws called Corpus Juris Ci…
It means "The Body of Civil Law". It was issued from 529-534…
It was called the Great Schism. It was when the Church separa…
It was obliterated by the Crusades in 1204. Roman Catholic kn…
List the many achievements of the Byza…
•Justinian also created a code of laws called Corpus Juris Ci…
What was the Corpus Juris Civillis and…
It means "The Body of Civil Law". It was issued from 529-534…
41 terms
SPANISH IV CPA: CHAPTER 9 CONFUSING WORDS
salir
dejar
volver
devolver
to leave
to stop doing something, to abandon someone
to come back, to go back to the same place
to give back something you borrowed, return
salir
to leave
dejar
to stop doing something, to abandon someone
Chapter 9 biology CPA test
List two alternative futures for cells…
Stage in which the cell divides into t…
Substage of interphase immediately aft…
Substage of interphase in which the ce…
1.) can burst... 2.) can divide
Cytokinesis
G1
S phase
List two alternative futures for cells…
1.) can burst... 2.) can divide
Stage in which the cell divides into t…
Cytokinesis
22 terms
CPA US 1 HISTORY Chapter 9 & 10
Rush-Bagot Agreement
Convention of 1818
Simon Bolivar
Monroe Doctrine
limited naval power on Great Lake for both the US & British C…
treaty that set border between US & Canada dealing w/ fish ri…
lived in South Am. & Central Am. lead involving gain independ…
an exclusive statement of Am policy warning European powers n…
Rush-Bagot Agreement
limited naval power on Great Lake for both the US & British C…
Convention of 1818
treaty that set border between US & Canada dealing w/ fish ri…
120 terms
Chapter 9 (FAR 120 Cards) CPA Exam Club
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…
120 terms
Chapter 9 (FAR 120 Cards) CPA Exam Club
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…
CH 9 CPA and CMA
Moss Co. has determined its year-end i…
On May 2, a fire destroyed the entire…
Hutch, Inc., uses the conventional ret…
Bren Co.'s beginning inventory on Janu…
c. 388,000
110,000
525,000
understatment of BI and Over statement of EI cause COGS to be…
Moss Co. has determined its year-end i…
c. 388,000
On May 2, a fire destroyed the entire…
110,000
17 terms
Intro CPA 2: Ch 9
Ethical Decision Making
Situation Assessment Procedure
Usefulness and application of the situ…
Paternalism
principles offer guiding truths on which to base ethical deci…
identify the ethical issues and problems, identify and analyz…
a procedure or model for ethical decision making useful for i…
based on health care provider's belief about what is in the b…
Ethical Decision Making
principles offer guiding truths on which to base ethical deci…
Situation Assessment Procedure
identify the ethical issues and problems, identify and analyz…
CPA 9
Panic of 1911
Recession
Franklin D. Roosevelt
Titans of Wall Street
Panic A general fear of a stock market crash that results in…
two or more consecutive quarters of negative growth. The (ter…
commonly known by his initials FDR, was an American statesman…
JP Morgan and other economic giants who controlled a majority…
Panic of 1911
Panic A general fear of a stock market crash that results in…
Recession
two or more consecutive quarters of negative growth. The (ter…
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…
68 terms
CPA FAR F-9
Governmental Reporting focuses on thes…
Required Governmental Reporting (5)
Optional Governmental Reporting (2)
Comprehensive Annual Financial Report…
Operational Accountability - Government wide F/S... Fiscal Acco…
1) MD&A... 2) Government wide F/S (State. of Net Position, State…
1) Other supplementary info (variances)... 2) Comprehensive Annu…
1) Introductory Section (unaudited)... 2) Basic F/S and required…
Governmental Reporting focuses on thes…
Operational Accountability - Government wide F/S... Fiscal Acco…
Required Governmental Reporting (5)
1) MD&A... 2) Government wide F/S (State. of Net Position, State…
68 terms
CPA FAR F-9
Governmental Reporting focuses on thes…
Required Governmental Reporting (5)
Optional Governmental Reporting (2)
Comprehensive Annual Financial Report…
Operational Accountability - Government wide F/S... Fiscal Acco…
1) MD&A... 2) Government wide F/S (State. of Net Position, State…
1) Other supplementary info (variances)... 2) Comprehensive Annu…
1) Introductory Section (unaudited)... 2) Basic F/S and required…
Governmental Reporting focuses on thes…
Operational Accountability - Government wide F/S... Fiscal Acco…
Required Governmental Reporting (5)
1) MD&A... 2) Government wide F/S (State. of Net Position, State…
112 terms
CPA F.9
Operational Accountability
Fiscal Accountability
Integrated Approach
5 required reporting
government wide financial statements
focus on fund financial statements
reconciliation between operational and fiscal accountability
MD&A, Government wide financial statements, fund financial fi…
Operational Accountability
government wide financial statements
Fiscal Accountability
focus on fund financial statements
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
Catcher in the rye vocabulary chapters 1-9 CPA
Hemorrhages
Ostrascied
Qualms
Compulsory
An escape of blood from a ruptrued blood vessel
To exclude
Uneasy feeling
Required
Hemorrhages
An escape of blood from a ruptrued blood vessel
Ostrascied
To exclude
36 terms
CPA Exam FAR 9
Identify the basis of accounting for n…
Name the Primary authoritative source…
What Financial Statements are prepared…
Name the classifications of Net Assets
Full Accrual
FASB... Financial Accounting Standards Board
Statement of Activities ... Statement of Financial Position... Stat…
Permanently Restricted ... Unrestricted... Temporarily Restricted
Identify the basis of accounting for n…
Full Accrual
Name the Primary authoritative source…
FASB... Financial Accounting Standards Board
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
30 terms
Chapter 9 Test Review: Expanding Markets and Moving West: U.S. History 1 CPA
Louisiana Purchase
Treaty of Guadalupe-Hidalgo
Treaty of Fort Laramie
Treaty of Velasco
1803: Under Thomas Jefferson's Presidency, The U.S. purchased…
The U.S. gets: Texas, California, Nevada, New Mexico, Utah, A…
Dealt with Native American Relations. ... Important Court Cases:…
Grants Texas independence after Texas Revolution
Louisiana Purchase
1803: Under Thomas Jefferson's Presidency, The U.S. purchased…
Treaty of Guadalupe-Hidalgo
The U.S. gets: Texas, California, Nevada, New Mexico, Utah, A…
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…
CPA bio ch9 sec1
Where do organisms get energy?
What is cellular respiration?
What is the relationship between photo…
Calorie
Organisms get the energy they need from whatever they consume
Cellular respiration is the process that releases energy from…
Photosynthesis takes out carbon dioxide from the atmosphere,…
A measurement of heat energy in food that is equivalent to 10…
Where do organisms get energy?
Organisms get the energy they need from whatever they consume
What is cellular respiration?
Cellular respiration is the process that releases energy from…
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
21 terms
CPA Chapter 2
What is a "tool of culture"?
Material tools
Symbolic tools
Mediation
A tool of culture is something that is accumulated over time…
Are observable and include manufactured objects and patterns…
More abstract, including systems of knowledge, beliefs, and v…
Both types of tools provide resources for development by orga…
What is a "tool of culture"?
A tool of culture is something that is accumulated over time…
Material tools
Are observable and include manufactured objects and patterns…
11 terms
CPA 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
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
12 terms
CPA FAR Module 9
ASC accounting standards codification
Accrual
accrual basis
cash base
The single source for all us gaap
Recognition precedes cash receipt expenditure
Expenses are recognized as related revenues are recognized
Recognized as income when cash is received and expenses when…
ASC accounting standards codification
The single source for all us gaap
Accrual
Recognition precedes cash receipt expenditure
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…
English 9 CPA Midyear
motif
mythology
epithet
epic simile
reacurring thematic idea,symbol or imaage
characteristics of myths
short poetic nickname
comparesion using comparative language that extends for multi…
motif
reacurring thematic idea,symbol or imaage
mythology
characteristics of myths
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
ELA literature terms 9 CPA
symbol
foreshadowing
theme
irony
used to show literal or figurative meaning
an indication of a future event
the meaning of a story; the author's message
the intended meaning is different from the actual meaning
symbol
used to show literal or figurative meaning
foreshadowing
an indication of a future event
15 terms
microbiology cpa #9
DNA microarray
electroporation, protoplast fusion, an…
electroporation
protoplast fusion
an array that consists of molecules of single-stranded DNA im…
three artificial methods to introduce DNA into cells
applying an electrical current to puncture microscopic holes…
when two cells merge to form a single cell that contains the…
DNA microarray
an array that consists of molecules of single-stranded DNA im…
electroporation, protoplast fusion, an…
three artificial methods to introduce DNA into cells
260 terms
CPA Exam (Becker F9)
Governmental reporting focuses on two…
Operational accountability is the focu…
Describe operational accountability.
Fiscal accountability is the focus of…
1. Operational accountability... 2. Fiscal accountability
government-wide
The focus of GOVERNMENT-WIDE F/S is to report the extent to w…
fund
Governmental reporting focuses on two…
1. Operational accountability... 2. Fiscal accountability
Operational accountability is the focu…
government-wide
F9 CPA
Financing Capital Project
Financial statements prepared in accor…
Infrastructure Modified Approach
The reporting entity is the oversight…
- Capital projects funds for the proceeds net of premium... - De…
- Government-wide financial statements prepared using accrual…
Describe the assessed condition of the infrastructure (update…
Reporting Entity Determination: The basic criteria include fi…
Financing Capital Project
- Capital projects funds for the proceeds net of premium... - De…
Financial statements prepared in accor…
- Government-wide financial statements prepared using accrual…
49 terms
CPA FAR Ch 1:2 - 1:9
Uses of Income Statement
"I" IDEA
Presentation order of the Major Compon…
Multiple Step Income Statement
useful in determining profitability, value for investment pur…
Income from Continuing Operations... - Income Statement... - Gross…
IDEA... -Income (or Loss) from Continuing Operations... -Income (or…
see page 19... Continuing Operations: Normal Operations, then N…
Uses of Income Statement
useful in determining profitability, value for investment pur…
"I" IDEA
Income from Continuing Operations... - Income Statement... - Gross…
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…
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…
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
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…
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…
9. Audit Reports (CPA Excel)
How is the audit report affected when…
What two topics of responsibility are…
What is the meaning of an unmodified a…
What basic responsibility does the Rep…
The audit report should follow the PCAOB's format, amended to…
1.Management's responsibility for the fair presentation of th…
The financial statements are fairly stated according to gener…
Based on an evaluation of the audit evidence obtained, the au…
How is the audit report affected when…
The audit report should follow the PCAOB's format, amended to…
What two topics of responsibility are…
1.Management's responsibility for the fair presentation of th…
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…
CPA #9 - Terms
Actin
Agonist
Antagonist
Fixators
so called thin filament (protein myofilament)
muscle or group of muscles producing a desired effect
muscle or group of muscles opposing the action
steady joins closer to the body axis so desired action can oc…
Actin
so called thin filament (protein myofilament)
Agonist
muscle or group of muscles producing a desired effect
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…
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