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Financial Accounting Course |
| U.S. GAAP Codification | Accounting Topics |
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Financial Statements 01 Examples and Practice Questions |
| U.S. GAAP Codification, Accounting Textbooks |
| Financial Accounting, Intermediate Accounting, Advanced Accounting |
| U.S. GAAP by Topic, Accounting by Topic |
Practice Questions for Financial Statements
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Codification Topics at the 100 Level |
| Topic 105: Generally Accepted Accounting Principles |
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Codification Topics at the 200 Level |
| Topic 205: Presentation of Financial Statements |
| Topic 210: Balance Sheet |
| Topic 215: Statement of Shareholder Equity |
| Topic 220: Comprehensive Income |
| Topic 225: Income Statement |
| Topic 230: Statement of Cash Flows |
| Topic 235: Notes to Financial Statements |
| Topic 250: Accounting Changes and Error Corrections |
| Topic 255: Changing Prices |
| Topic 260: Earnings per Share |
| Topic 270: Interim Reporting |
| Topic 272: Limited Liability Entities |
| Topic 274: Personal Financial Statements |
| Topic 275: Risks and Uncertainties |
| Topic 280: Segment Reporting |
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Codification Topics at the 300 Level |
| Topic 305: Cash and Cash Equivalents |
| Topic 310: Receivables |
| Topic 320: Investments-Debt and Equity Securities |
| Topic 320-10-35: Transfers of Securities: Between Categories |
| Topic 323: Investments-Equity Method and Joint Ventures |
| Topic 325: Investments-Other |
| Topic 330: Inventory |
| Topic 340: Other Assets and Deferred Costs |
| Topic 350: Intangibles-Goodwill and Other |
| Topic 360: Property, Plant, and Equipment |
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Codification Topics at the 400 Level |
| Topic 405: Liabilities |
| Topic 410: Asset Retirement and Environmental Obligations |
| Topic 420: Exit or Disposal Cost Obligations |
| Topic 430: Deferred Revenue |
| Topic 440: Commitments |
| Topic 450: Contingencies |
| Topic 460: Guarantees |
| Topic 470: Debt |
| Topic 480: Distinguishing Liabilities from Equity |
| U.S. GAAP Codification of Accounting Standards |
| Accounting Standards Codification, ASC, Overview |
| ASC Codification 100: General Principles |
| ASC Codification 200: Presentation |
| ASC Codification 300: Assets |
| ASC Codification 400: Liabilities |
| ASC Codification 500: Equity |
| ASC Codification 600: Revenue |
| ASC Codification 700: Expenses |
| ASC Codification 800: Broad Transactions |
| ASC Codification 900: Industry |
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U.S.
GAAP by Codification Topic |
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GAAP Hierarchy 105 GAAP History 205 Presentation of Financial Statements 205-20 Discontinued Operations 210 Balance Sheet 210-20 Offsetting 220 Comprehensive Income 225 Income Statement 225-20 Extraordinary and Unusual Items 230 Statement of Cash Flows 250 Accounting Changes and Error Corrections 260 Earnings per Share 270 Interim Reporting 310 Impairment of a Loan 320 Investment Securities 320 Other-Than-Temporary Impairments, FSP FAS 115-2 320-10-05 Overview of Investments in Other Entities 320-10-35 Reclassification of Investments in Securities 323-10 Equity Method Investments 323-30 Investments in Partnerships and Joint Ventures 325-20 Cost Method Investments 330 Inventory 340-20 Capitalized Advertising Costs 350-20 Goodwill 350-30 Intangibles Other than Goodwill 350-40 Internal-Use Software 350-50 Website Development Costs 360 Property, Plant and Equipment 360-20 Real Estate Sales 410 Asset Retirement and Environmental Obligations 420 Exit or Disposal Cost Obligations 450 Contingencies 450-20 Loss Contingencies 450-30 Gain Contingencies 480 Redeemable Financial Instruments 505-20 Stock Dividends, Stock Splits 505-30 Treasury Stock 605 SEC Staff Accounting Bulletin, Topic 13 605-25 Revenue Recognition - Multiple Element Arrangements 715-30 Defined Benefit Plans - Pension 718 Share-Based Payment 730 Research and Development 730-20 Research and Development Arrangements 805 Business Combinations 810 Consolidation 810 Noncontrolling Interests 810 Consolidation of Variable Interest Entities, SFAS 167 815 Derivatives and Hedging Overview 820 Fair Value Measurements 820 Fair value when the markets are not active, FSP FAS 157-4 825 Fair Value Option 830 Foreign Currency Matters 830-20 Foreign Currency Transactions 830-30 Translation of Financial Statements 835 Interest 835-20 Capitalization of Interest 835-30 Imputation of Interest 840 Leases 840-20 Operating Leases 840-30 Capital Leases 840-40 Sale-Leaseback Transactions 845 Nonmonetary Transactions 855 Subsequent Events 860-20 Sale of Financial Assets, SFAS 166 860-50 Servicing Assets and Liabilities, SFAS 156 985-20 Costs of software to be sold |
| U.S. GAAP by Topic |
| Accounting Topics |
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