Financial Accounting Topics – FAR CPA Exam (Treasury Stock, LIFO & Reporting Changes)
عدد الدروس : 301 عدد ساعات الدورة : 67:20:43 شهادة معتمدة : نعم التسجيل في الدورة للحصول على شهادةللحصول على شهادة
- 1- التسجيل
- 2- مشاهدة الكورس كاملا
- 3- متابعة نسبة اكتمال الكورس تدريجيا
- 4- بعد الانتهاء تظهر الشهادة في الملف الشخصي الخاص بك
قائمة الدروس
عن الدورة
This Financial Accounting course focuses on advanced topics commonly tested in the FAR section of the CPA exam. It is designed to help students understand complex accounting treatments and reporting rules used in financial reporting.
The course begins with accounting for trading securities and treasury stock, including cost method and par value method explanations. You will learn how companies record, retire, and manage treasury shares in different accounting scenarios.
Next, the course covers changes in reporting entities, explaining how financial statements are affected when companies change their structure or reporting approach.
A major section is dedicated to inventory accounting topics, including LIFO liquidation, LIFO reserve, and dollar-value LIFO. These concepts are essential for understanding how inventory valuation impacts financial results under different accounting methods.
The course also explains shipping terms such as FOB shipping point vs FOB destination, helping you understand when ownership and risk transfer between buyers and sellers.
Additional topics include MACRS vs GAAP depreciation differences, cost of product vs period costs, and analysis of financial statements, including their benefits and limitations.
By the end of this course, you will have a strong understanding of key FAR CPA exam topics and be able to apply advanced financial accounting concepts with confidence.
