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CPA Exam Information (How to become a CPA Web site)

CPA Exam Information. How to become a CPA.

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CPA Exam Information (How to become a CPA Web site) | cpaclass.com Reviews

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U.S. GAAP

http://www.cpaclass.com/gaap/gaap-us-101.htm

Generally Accepted Accounting Principles. In the United States. A comprehensive source of U.S. GAAP information. With references by topic. US GAAP by Codification Topic. 205 Presentation of Financial Statements. 225-20 Extraordinary and Unusual Items. 230 Statement of Cash Flows. 250 Accounting Changes and Error Corrections. 260 Earnings per Share. 310 Impairment of a Loan. 320 Other-Than-Temporary Impairments, FSP FAS 115-2. 320-10-05 Overview of Investments in Other Entities. 360-20 Real Estate Sales.

2

Ratios for Financial Statement Analysis

http://www.cpaclass.com/fsa/ratio-01a.htm

For Financial Statement Analysis. Quick Assets = Current Assets - Inventories. Net Working Capital Ratio =. Net Working Capital = Current Assets - Current Liabilities. Return on Assets (ROA). Return on Assets (ROA) =. Average Total Assets = (Beginning Total Assets Ending Total Assets) / 2. Return on Equity (ROE). Return on Equity (ROE) =. Beginning Stockholders' Equity Ending Stockholders' Equity) / 2. Return on Common Equity (ROCE). Return on Common Equity =. Average Common Stockholders' Equity. Book Va...

3

Tax Code, Internal Revenue Code, Tax Accounting

http://www.cpaclass.com/tax-accounting/tax-law/internal-revenue-code/section-index/tax-code-index.htm

US Tax Law: Internal Revenue Code. IFRS-U.S. GAAP. Subtitle A: Income Taxes. Chapter 1: Normal Taxes and Surtaxes. Subchapter A: Determination of Tax Liability. Section 1 - Tax imposed. Section 2 - Definitions and special rules. Section 3 - Tax tables for individuals. Section 4 - Repealed. Pub. L. 94-455, title V, Section 501(b)(1), Oct. 4, 1976, 90 Stat. 1558. Section 5 - Cross references relating to tax on individuals. Section 11 - Tax imposed. Section 15 - Effect of changes. Section 30C - Alternative ...

4

U.S. GAAP Codification of Accounting Standards Guide by CPAclass.com

http://www.cpaclass.com/gaap-accounting-standards/gaap-codification-index.htm

US GAAP Codification of Accounting Standards. Codification of Accounting Standards. US GAAP Codification of Accounting Standards. US GAAP Codification Updates in 2011. Codification Topic 100: General Principles. Codification Topic 200: Presentation. Codification Topic 300: Assets. Codification Topic 400: Liabilities. Codification Topic 500: Equity. Codification Topic 600: Revenue. Codification Topic 700: Expenses. Codification Topic 800: Broad Transactions. Codification Topic 900: Industry. Topic 360: Pr...

5

U.S. GAAP, Codification of Accounting Standards, ASC - Accounting Standards Codification by FASB

http://www.cpaclass.com/gaap-accounting-standards/gaap-codification-update-blog.htm

US GAAP Codification Updates in 2011. Accounting Standards Updates (ASUs) Issued in 2011. ASU 2011-05 - Issued in June 2011. ASU 2011-04 - Issued in May 2011. ASU 2011-03 - Issued in April 2011. ASU 2011-02 - Issued in April 2011. ASU 2011-01 - Issued in January 2011. Issued in June 2011. Presentation of Comprehensive Income". Amends the codification topic 220, Comprehensive Income. IAS 1, Presentation of Financial Statements, was amended in June 2011. Issued in May 2011. Issued in April 2011. When to pe...

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