U.S. GAAP Codification
follow
http://cpaclass.com/gaap-accounting-standards/gaap-codification-index.htm
Accounting Topics
follow
http://accountinginfo.com/study/accounting-01.htm
Principles of Accounting
follow
https://accountingstudy.com/accounting-courses/principles-of-accounting/principles-of-accounting-index.htm
U.S. GAAP Financial Reporting Guide
follow
https://AccountingStudy.com/accounting-textbooks/us-gaap-financial-reporting/us-gaap-reporting-index.html
Accounting by Topic
follow
https://accountinginfo.com/study/accounting-01.htm
Accounting Terms Dictionary
follow
https://accountingtermsdictionary.com/accounting-terms-dictionary/terms-index.htm
Accounting Changes and Error Corrections, ASC 250
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-250/
Accounting Equation
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https://flashcards.accountinginfo.com/accounting-equation/
Accounting Journal Entries
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https://flashcards.accountinginfo.com/accounting-journal-entries/
Accounts Receivable
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https://flashcards.accountinginfo.com/accounts-receivable/
Accrual Basis Accounting
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https://flashcards.accountinginfo.com/accrual-basis-accounting/
Accruals and Deferrals
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https://flashcards.accountinginfo.com/accruals-and-deferrals/
Adjusting Entries
follow
https://flashcards.accountinginfo.com/adjusting-entries/
Assumptions of Financial Reporting
follow
https://flashcards.accountinginfo.com/assumptions-of-financial-reporting/
Balance Sheet, ASC 210
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-210/
Bank Reconciliation
follow
https://flashcards.accountinginfo.com/bank-reconciliation/
Capitalized Advertising Costs, ASC 340
follow
https://flashcards.accountinginfo.com/capitalized-advertising-costs-asc-340/
Cash and Cash Equivalents
follow
https://flashcards.accountinginfo.com/cash-and-cash-equivalents/
Characteristics of Useful Information
follow
https://flashcards.accountinginfo.com/characteristics-of-useful-information/
Classification of Assets
follow
https://flashcards.accountinginfo.com/classification-of-assets/
Classification of Liabilities
follow
https://flashcards.accountinginfo.com/classification-of-liabilities/
Classified Balance Sheet
follow
https://flashcards.accountinginfo.com/classified-balance-sheet/
Classified Balance Sheet Practice
follow
https://flashcards.accountinginfo.com/classified-balance-sheet-practice/
Closing Journal Entries
follow
https://flashcards.accountinginfo.com/closing-1/
Codification of U.S. GAAP, ASC 105
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-105-2/
Components of Stockholders" Equity
follow
https://flashcards.accountinginfo.com/components-of-stockholders-equity/
Comprehensive Income, ASC 220
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-220/
Cost Method Investments, ASC 325
follow
https://flashcards.accountinginfo.com/cost-method-investments-asc-325/
Debits and Credits
follow
https://flashcards.accountinginfo.com/debits-and-credits/
Earnings per Share, ASC 260
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-260/
Elements of Balance Sheet
follow
https://flashcards.accountinginfo.com/elements-of-balance-sheet/
Elements of Financial Statements
follow
https://flashcards.accountinginfo.com/elements-of-financial-statements/
Elements of Income Statement
follow
https://flashcards.accountinginfo.com/elements-of-income-statement/
Equity Method, ASC 323
follow
https://flashcards.accountinginfo.com/equity-method-asc-323/
Extraordinary and Unusual Items, ASU 2015-01
follow
https://flashcards.accountinginfo.com/extraordinary-and-unusual-items-asu-2015-01/
Forms of Business Organizations
follow
https://flashcards.accountinginfo.com/forms-of-business-organizations/
Generally Accepted Accounting Principles (GAAP)
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-gaap/
Generally Accepted Accounting Principles, ASC 105
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-105/
Goodwill and Other, ASC 350
follow
https://flashcards.accountinginfo.com/goodwill-and-other-asc-350/
Income Statement, ASC 225
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-225/
Income Statement, Extraordinary and Unusual Items, ASC 225
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-225-2/
Intangibles Other than Goodwill, ASC 350
follow
https://flashcards.accountinginfo.com/intangibles-other-than-goodwill-asc-350/
Interim Reporting, ASC 270
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-270/
Internal-Use Software, ASC 350
follow
https://flashcards.accountinginfo.com/internal-use-software-asc-350/
Inventory, ASC 330
follow
https://flashcards.accountinginfo.com/inventory-asc-330/
Investments – Equity Method and Joint Ventures, ASC 323
follow
https://flashcards.accountinginfo.com/investments-equity-method-and-joint-ventures-asc-323/
Investments in Debt and Equity Securities
follow
https://flashcards.accountinginfo.com/investments-in-debt-and-equity-securities/
Investments-Debt and Equity Securities, ASC 320
follow
https://flashcards.accountinginfo.com/investments-debt-and-equity-securities-asc-320/
Liquidity and Solvency Ratios
follow
https://flashcards.accountinginfo.com/liquidity-and-solvency-ratios/
Multiple Step Income Statement Practice
follow
https://flashcards.accountinginfo.com/multiple-step-income-statement-practice/
Net Income
follow
https://flashcards.accountinginfo.com/net-income/
Nonoperating Income and Expenses
follow
https://flashcards.accountinginfo.com/nonoperating-income-and-expenses/
Notes Receivable
follow
https://flashcards.accountinginfo.com/notes-receivable/
Offsetting, ASC 210
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-210-2/
Operating Expenses
follow
https://flashcards.accountinginfo.com/operating-expenses/
Overview of Investments in Other Entities, ASC 320
follow
https://flashcards.accountinginfo.com/overview-of-investments-in-other-entities-asc-320/
Presentation of Financial Statements, ASC 205
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-205/
Presentation of Financial Statements, Discontinued Operations, ASC 205
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-205-2/
Profitability and Activity Ratios
follow
https://flashcards.accountinginfo.com/profitability-and-activity-ratios/
Property, Plant and Equipment, ASC 360
follow
https://flashcards.accountinginfo.com/property-plant-and-equipment-asc-360/
Real Estate Sales, ASC 360
follow
https://flashcards.accountinginfo.com/real-estate-sales-asc-360/
Receivables
follow
https://flashcards.accountinginfo.com/receivables/
Research and Development Costs
follow
https://flashcards.accountinginfo.com/accounting-for-research-and-development-costs/
Statement of Cash Flows, ASC 230
follow
https://flashcards.accountinginfo.com/generally-accepted-accounting-principles-asc-230/
Steps of Accounting Cycle
follow
https://flashcards.accountinginfo.com/steps-of-accounting-cycle/
The Objective of Accounting
follow
https://flashcards.accountinginfo.com/the-objective-of-accounting/
Transfers of Securities: Between Categories, ASC 320
follow
https://flashcards.accountinginfo.com/transfers-of-securities-between-categories-asc-320/
Types of Business Activities
follow
https://flashcards.accountinginfo.com/types-of-business-activities/
Types of Financial Statements
follow
https://flashcards.accountinginfo.com/types-of-financial-statements/
Users of Accounting Information
follow
https://flashcards.accountinginfo.com/users-of-accounting-information/
Website Development Costs, ASC 350
follow
https://flashcards.accountinginfo.com/website-development-costs-asc-350/
Computer-Based Uniform CPA Examination - Frequently Asked Questions
follow
https://www.cpa-exam.org/cpa/computer_faqs_1.html
Web site to schedule a Computer-Based CPA Exam and locate a test center
follow
https://www.prometric.com/CPA/default.htm
Uniform CPA Examination Candidate Bulletin
follow
https://www.aicpa.org/BECOMEACPA/CPAEXAM/FORCANDIDATES/CANDIDATEBULLETIN/Pages/bulletin.aspx
FASB Integrated Various Sources of U.S. GAAP into the Codification of Accounting Standards (Effective July 1, 2009)
follow
https://cpaclass.com/gaap-accounting-standards/gaap-codification-index.htm
FASB Statements: Summaries and Status (No. 1 - No. 168)
follow
https://www.fasb.org/st/
Statement No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles (June 2009)
follow
https://www.fasb.org/cs/ContentServer?c=Pronouncement_C&pagename=FASB%2FPronouncement_C%2FSummaryPage&cid=1176156308679
Statement No. 167, Amendments to FASB Interpretation No. 46(R) (June 2009)
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https://www.fasb.org/cs/ContentServer?c=Pronouncement_C&pagename=FASB%2FPronouncement_C%2FSummaryPage&cid=1176156241421
Statement No. 166, Accounting for Transfers of Financial Assets: an amendment of FASB Statement No. 140 (June 2009)
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https://www.fasb.org/cs/ContentServer?c=Pronouncement_C&pagename=FASB%2FPronouncement_C%2FSummaryPage&cid=1176156241369
Statement No. 165, Subsequent Events (May 2009)
follow
https://www.fasb.org/cs/ContentServer?c=Pronouncement_C&pagename=FASB%2FPronouncement_C%2FSummaryPage&cid=1176155763814
Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions: Including an amendment of FASB Statement No. 142 (April 2009)
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https://www.fasb.org/cs/ContentServer?c=Pronouncement_C&pagename=FASB%2FPronouncement_C%2FSummaryPage&cid=1176155763834
Public Company Accounting Oversight Board (PCAOB) created by the Sarbanes-Oxley Act of 2002
follow
https://www.pcaobus.org/
PCAOB Auditing Standard No. 7, Engagement Quality Review
follow
https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_7.aspx
PCAOB Auditing Standard No. 6, Evaluating Consistency of Financial Statements
follow
https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_6.aspx
PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated with An Audit of Financial Statements
follow
https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_5.aspx
PCAOB Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist
follow
https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_4.aspx
PCAOB Auditing Standard No. 3, Audit Documentation
follow
https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_3.aspx
PCAOB Auditing Standard No. 1, References in Auditors" Reports to the Standards of the Public Company Accounting Oversight Board
follow
https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_1.aspx
I am a Foreign Student. Can I Become a CPA in the U.S.?
follow
https://www.gleim.com/Accounting/CPA/steps.php
States Where Foreign Candidates Can Apply For the CPA Exam
follow
https://www.gleim.com/accounting/cpa/international_states.php
Becker CPA Review
follow
https://www.beckerconviser.com
State CPA Certificate Requirements to Practice
follow
https://www.aicpa.org/Advocacy/State/StateContactInfo/Pages/StateContactInformation.aspx
State Boards of Accountancy
follow
https://www.nasba.org/stateboards/
California Board of Accountancy
follow
https://www.dca.ca.gov/cba/
New Jersey State Board of Accountancy
follow
https://www.state.nj.us/lps/ca/nonmed.htm
New York State Board for Public Accountancy
follow
https://www.nysed.gov/prof/cpa.htm
Texas State Board of Public Accountancy
follow
https://www.tsbpa.state.tx.us/
Virginia State Board of Accountancy
follow
https://www.state.va.us/dpor/
National Association of State Boards of Accountancy
follow
https://www.nasba.org
California Society of CPAs
follow
https://www.calcpa.org
Michigan Association of CPAs
follow
https://www.michcpa.org
New Jersey Society of CPAs
follow
https://www.njscpa.org
New York State Society of CPAs
follow
https://www.nysscpa.org
Pennsylvania Institute of CPAs
follow
https://www.picpa.org
Texas Society of CPAs
follow
https://www.tscpa.org
Virginia Society of CPAs
follow
https://www.vscpa.com/
Washington Society of CPAs
follow
https://www.wscpa.org
U.S. GAAP Codification Updates in 2011
follow
https://cpaclass.com/gaap-accounting-standards/gaap-codification-update-blog.htm
105 GAAP Hierarchy
follow
https://accountinginfo.com/financial-accounting-standards/asc-100/105-gaap-hierarchy.htm
105 GAAP History
follow
https://accountinginfo.com/financial-accounting-standards/asc-100/105-gaap-history.htm
205 Presentation of Financial Statements
follow
https://accountinginfo.com/financial-accounting-standards/asc-200/205-financial-statements.htm
205-20 Discontinued Operations
follow
https://accountinginfo.com/financial-accounting-standards/asc-200/205-20-discontinued-operations.htm
210 Balance Sheet
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https://accountinginfo.com/financial-accounting-standards/asc-200/210-balance-sheet.htm
210-20 Offsetting
follow
https://accountinginfo.com/financial-accounting-standards/asc-200/210-20-offsetting.htm
220 Comprehensive Income
follow
https://accountinginfo.com/financial-accounting-standards/asc-200/220-comprehensive-income.htm
225 Income Statement
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https://accountinginfo.com/financial-accounting-standards/asc-200/225-income-statement.htm
225-20 Extraordinary and Unusual Items
follow
https://accountinginfo.com/financial-accounting-standards/asc-200/225-20-extraordinary-items.htm
230 Statement of Cash Flows
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https://accountinginfo.com/financial-accounting-standards/asc-200/230-cash-flows.htm
250 Accounting Changes and Error Corrections
follow
https://accountinginfo.com/financial-accounting-standards/asc-200/250-accounting-changes.htm
260 Earnings per Share
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https://accountinginfo.com/financial-accounting-standards/asc-200/260-earnings-per-share.htm
270 Interim Reporting
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https://accountinginfo.com/financial-accounting-standards/asc-200/270-interim-reporting.htm
310 Impairment of a Loan
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/310-receivables.htm
320 Investment Securities
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/320-investment-securities.htm
320 Other-Than-Temporary Impairments, FSP FAS 115-2
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/320-115-2.htm
320-10-05 Overview of Investments in Other Entities
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/320-10-05-investments.htm
320-10-35 Reclassification of Investments in Securities
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/320-reclassification.htm
323-10 Equity Method Investments
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/323-10-equity-method.htm
323-30 Investments in Partnerships and Joint Ventures
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/323-30-partnership.htm
325-20 Cost Method Investments
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/325-20-cost-method.htm
330 Inventory
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/330-inventory.htm
340-20 Capitalized Advertising Costs
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/340-20-advertising-costs.htm
350-20 Goodwill
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/350-20-goodwill.htm
350-30 Intangibles Other than Goodwill
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/350-30-intangibles.htm
350-40 Internal-Use Software
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https://accountinginfo.com/financial-accounting-standards/asc-300/350-40-software-costs.htm
350-50 Website Development Costs
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/350-50-website-costs.htm
360 Property, Plant and Equipment
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/360-property-plant-equipment.htm
360-20 Real Estate Sales
follow
https://accountinginfo.com/financial-accounting-standards/asc-300/360-20-real-estate-sales.htm
410 Asset Retirement and Environmental Obligations
follow
https://accountinginfo.com/financial-accounting-standards/asc-400/410-20-asset-retirement-obligation.htm
420 Exit or Disposal Cost Obligations
follow
https://accountinginfo.com/financial-accounting-standards/asc-400/420-disposal-cost-obligation.htm
450 Contingencies
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https://accountinginfo.com/financial-accounting-standards/asc-400/450-contingencies.htm
450-20 Loss Contingencies
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https://accountinginfo.com/financial-accounting-standards/asc-400/450-20-loss-contingencies.htm
450-30 Gain Contingencies
follow
https://accountinginfo.com/financial-accounting-standards/asc-400/450-30-gain-contingencies.htm
480 Redeemable Financial Instruments
follow
https://accountinginfo.com/financial-accounting-standards/asc-400/480-redeemable-instruments.htm
505-20 Stock Dividends, Stock Splits
follow
https://accountinginfo.com/financial-accounting-standards/asc-500/505-20-stock-dividend.htm
505-30 Treasury Stock
follow
https://accountinginfo.com/financial-accounting-standards/asc-500/505-30-treasury-stock.htm
605 SEC Staff Accounting Bulletin, Topic 13
follow
https://accountinginfo.com/financial-accounting-standards/asc-600/605-sab-topic-13.htm
605-25 Revenue Recognition - Multiple Element Arrangements
follow
https://accountinginfo.com/financial-accounting-standards/asc-600/605-25-revenue-mea.htm
715-30 Defined Benefit Plans - Pension
follow
https://accountinginfo.com/financial-accounting-standards/asc-700/715-30-pension.htm
718 Share-Based Payment
follow
https://accountinginfo.com/financial-accounting-standards/asc-700/718-share-based-payment.htm
730 Research and Development
follow
https://accountinginfo.com/financial-accounting-standards/asc-700/730-research-development.htm
730-20 Research and Development Arrangements
follow
https://accountinginfo.com/financial-accounting-standards/asc-700/730-20-research-development.htm
805 Business Combinations
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/805-business-combinations.htm
810 Consolidation
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/810-consolidation.htm
810 Noncontrolling Interests
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/810-160.htm
810 Consolidation of Variable Interest Entities, SFAS 167
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/810-167.htm
815 Derivatives and Hedging Overview
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/815-derivatives-hedging.htm
820 Fair Value Measurements
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/820-fv-measurements.htm
820 Fair value when the markets are not active, FSP FAS 157-4
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/820-157-4.htm
825 Fair Value Option
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/825-fair-value-option.htm
830 Foreign Currency Matters
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/830-foreign-currency.htm
830-20 Foreign Currency Transactions
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/830-20-foreign-currency.htm
830-30 Translation of Financial Statements
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/830-30-foreign-currency.htm
835 Interest
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/835-interest.htm
835-20 Capitalization of Interest
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/835-20-interest-capitalization.htm
835-30 Imputation of Interest
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/835-30-interest-imputation.htm
840 Leases
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/840-leases.htm
840-20 Operating Leases
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/840-20-operating-leases.htm
840-30 Capital Leases
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/840-30-capital-leases.htm
840-40 Sale-Leaseback Transactions
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/840-40-sale-leaseback.htm
845 Nonmonetary Transactions
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/845-nonmonetary-transaction.htm
855 Subsequent Events
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/855-subsequent-events.htm
860-20 Sale of Financial Assets, SFAS 166
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/860-20-166.htm
860-50 Servicing Assets and Liabilities, SFAS 156
follow
https://accountinginfo.com/financial-accounting-standards/asc-800/860-50-156.htm
985-20 Costs of software to be sold
follow
https://accountinginfo.com/financial-accounting-standards/asc-900/985-20-software-costs.htm
Inventory Valuation Methods
follow
https://accountinginfo.com/study/inventory/inventory-01.htm
Depreciation Methods
follow
https://accountinginfo.com/study/dep/depreciation-01.htm
Revenue Recognition Principle
follow
https://accountinginfo.com/study/fs/revenue-101.htm
Accrual Basis vs. Cash Basis Accounting
follow
https://accountinginfo.com/study/accrual-101.htm
Basics of Journal Entries
follow
https://accountinginfo.com/study/je/je-01.htm
Ratios for Financial Statement Analysis
follow
https://cpaclass.com/fsa/ratio-01a.htm
Overview of Financial Statements
follow
https://accountinginfo.com/study/fs/fs-01.htm
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https://flashcards.accountinginfo.com/copyright
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https://cpaclass.com
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