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CPA Subtest III - Financial Accounting & Reporting (FAR): Study Guide & Practice

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Overview

This self-paced study guide course covers the topics you'll find in the Financial Accounting and Reporting subtest of the Uniform CPA Examination. Our informative lessons and self-assessment quizzes will help you prepare to earn a passing score.

Syllabus

  • Ch 1. Financial Reporting & Accounting Standards
  • Ch 2. Preparing, Adjusting & Comparing Balance Sheets
  • Ch 3. Preparing Income Statements for Businesses
  • Ch 4. Preparing Statements of Changes of Equity & Cash Flows
  • Ch 5. Notes, Changes & Errors in Financial Statements
  • Ch 6. Discontinued Operations & Going Concern Disclosures
  • Ch 7. Financial Statements for Not-For-Profit Entities
  • Ch 8. Public Company Reporting Topics
  • Ch 9. Preparing Financial Statements Using Special Purpose Frameworks
  • Ch 10. Cash, Cash Equivalents & Trade Receivables
  • Ch 11. Property, Plant & Equipment Accounting
  • Ch 12. Investments & Intangible Assets in Accounting
  • Ch 13. Payables & Accrued Liabilities
  • Ch 14. Debt Instruments & Net Balances
  • Ch 15. Revenue Recognition
  • Ch 16. Compensation Costs, Benefits & Income Taxes
  • Ch 17. Business Combinations in Accounting
  • Ch 18. Contingencies & Commitments in Accounting
  • Ch 19. Derivatives, Hedge & Foreign Currency in Accounting
  • Ch 20. Accounting Treatment for Leasing Arrangements
  • Ch 21. Research, Development & Software Costs in Financial Statements
  • Ch 22. Subsequent Events & Fair Value Measurements in Accounting
  • Ch 23. Accounting Framework for Governments
  • Ch 24. Comprehensive Annual Financial Reports (CAFR)
  • Ch 25. Government-Wide Financial Statements & Reconciliation Requirements
  • Ch 26. Items, Transactions & Events in Local & State Government Statements

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