CPA BAR Exam Prep
A guided, multi-course journey that builds this skill from the ground up. Work through the chapters in order, or jump to any lesson.
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Trend-and-Budget Diagnostics Using a Financial Packet and Outlier FlagsProfitability, Liquidity, Solvency, and Performance Ratios Interpreted Against BenchmarksNon-GAAP Measures, Non-Financial KPIs, and Benchmarking ComparabilityBalanced Scorecard Classification and Cross-Perspective Trade-OffsCOSO ERM (2017) Risk Conclusions Using ESG Lenses and SWOT InputsWorking Capital and Financial Risk Actions and Their Effects on Key Measures
Cost Behavior Models for Short-Run Cost PredictionProduct Cost Flows Across Absorption, Variable, Job Order, Process, and Activity-Based CostingStandard Cost Cards and Direct Materials and Direct Labor Variance BridgesOverhead Variances and Selecting a Variance Method by Cost DriverSales Price, Volume, and Mix Variance Decomposition and Strategy Interpretation
Operating Budgets and Forecasts: Breakeven, Sensitivity, and What-If OutputsCapital Structure and the Cost of Capital: After-Tax Debt and WACCCapital Budgeting: NPV Mechanics, IRR Meaning, Payback, EVA, and Residual IncomeRelevant-Cost Decisions Under Constraints: Special Orders, Make-or-Buy, and DivestitureMarket Influences on Decisions: Elasticity, Real Rates, Opportunity Cost, and Option-Value Directionality
Business Combination vs Asset Acquisition and Measurement-Period AdjustmentsAcquisition-Date Fair Value Allocation, Goodwill or Bargain Purchase, and Noncontrolling InterestPost-Acquisition Consolidation Worksheets and Noncontrolling Interest RollforwardVariable Interest Entities and the Primary Beneficiary ConclusionFunctional Currency Determination and Foreign Currency Translation Adjustments
Goodwill and Indefinite-Lived Intangible Impairment Measurement and Reporting OutcomesInternally Developed Software Classification, Capitalization, and Amortization PatternsResearch and Development Cost Classification and Expense RecognitionASC 606 Five-Step Model: Performance Obligations, Variable Consideration, Timing, and ModificationsRevenue Recognition Error Detection Using Data Analytic Outputs and Correcting Entries
Interest Rate Swap Hedge Accounting: Fair Value vs Cash Flow HedgesASC 718 Stock Compensation: Equity-Classified vs Liability-Classified AwardsASC 842 Lessor Lease Classification and Net Investment MeasurementSale-Leaseback and Failed-Sale Diagnostics From Agreement TermsPublic Company Reporting Tasks: Reg S-X/Reg S-K, XBRL, Segment Disclosures (ASU 2023-07), and EBP Statements
ACFR Components and Component Unit Presentation (Blended vs Discrete)Governmental Funds: Modified Accrual Statements, Fund Balance, Budgetary Entries, and EncumbrancesProprietary and Fiduciary Funds and the Proprietary Statement of Cash Flows (Direct Method)Government-Wide Statements Under GASB 34: Net Position, Capital Assets, Long-Term Liabilities, and DepreciationNonexchange Revenues (GASB 33), Expenditures vs Expenses, and Interfund Activity and EliminationsFund-to-Government-Wide Conversion Worksheet and Reconciliation Schedules
Mixed TBS Set 1: Area I Analytics With One Technical Accounting ScheduleMixed TBS Set 2: Area II Entries and Worksheets With a Public Company Reporting TaskMixed TBS Set 3: Governmental Statements and a Fund-to-Government-Wide Conversion WorksheetFull Mock Exam, Part 1: Integrated MCQ and TBS Execution and Error CategorizationFull Mock Exam, Part 2 and Blueprint-Weighted Remediation Planning