[jeff]

FAR Resources:

Free FAR Notes & Audio – https://www.another71.com/cpa-exam-study-plan

FAR 10 Point Combo: https://www.another71.com/products-page/ten-point-combo

FAR Score Release: https://www.another71.com/cpa-exam-scores-results-release

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[Anonymous]

Can someone please give me a list of OFS & OFU [Other Financing Sources / Other Financing Uses] that are normally added/subtracted from Statement of Revenue, Expenditures, & Changes in Fund Balance?

By seeing some examples of these items, I will probably be able to understand why are they being deducted and added back to the reconciliation of GFFS to GWFS more easily and more clearly.

Thanks guys.

[Anonymous]

Can someone please give me a list of OFS & OFU [Other Financing Sources / Other Financing Uses] that are normally added/subtracted from Statement of Revenue, Expenditures, & Changes in Fund Balance?

By seeing some examples of these items, I will probably be able to understand why are they being deducted and added back to the reconciliation of GFFS to GWFS more easily and more clearly.

Thanks guys.

[Zackrampage]

Amor when you taking far?

FAR - 62 , End of aug 2015
BEC - 67, 67
AUD - TBD
REG - TBD

[Zackrampage]

Amor when you taking far?

FAR - 62 , End of aug 2015
BEC - 67, 67
AUD - TBD
REG - TBD

[rvcpa]

not studying today and I feel guilty lol

[rvcpa]

not studying today and I feel guilty lol

[Anonymous]

2/28, my NTS expires after that date. How about yourself?

[Anonymous]

2/28, my NTS expires after that date. How about yourself?

[Anonymous]

@Rigou, it's okay. Remember to be prospective.

Stop feeling guilty. Start now and get back to your books NOW. LOL:)

[Anonymous]

@Rigou, it's okay. Remember to be prospective.

Stop feeling guilty. Start now and get back to your books NOW. LOL:)

[samdiegoCPA]

This is all I currently have for Other FInancing… I'm just copying and pasting after doing a Find:

The proceeds from the issuance of LT debt is recorded in the governmental fund as an “other financing source”, not as a revenue:

Other Financing Sources include proceeds from bonds or transfers. “Other Financing Sources” in the operating statement.

Cash received from a transfer is reported as “Other Financing Source”.

AUD: 84
REG: 84
BEC: 79
FAR: 83

[samdiegoCPA]

This is all I currently have for Other FInancing… I'm just copying and pasting after doing a Find:

The proceeds from the issuance of LT debt is recorded in the governmental fund as an “other financing source”, not as a revenue:

Other Financing Sources include proceeds from bonds or transfers. “Other Financing Sources” in the operating statement.

Cash received from a transfer is reported as “Other Financing Source”.

AUD: 84
REG: 84
BEC: 79
FAR: 83

[samdiegoCPA]

I'm currently re-typing my notes into condensed versions to bring along on my vacation next weekend. OMG, I never knew this was going to be such a big help! (Jeff always says this, but I have never done it really) My main notes are comprehensive and include every tiny detail, so I have to read everything to be able to condense it all down. I recommend doing this!

AUD: 84
REG: 84
BEC: 79
FAR: 83

[samdiegoCPA]

I'm currently re-typing my notes into condensed versions to bring along on my vacation next weekend. OMG, I never knew this was going to be such a big help! (Jeff always says this, but I have never done it really) My main notes are comprehensive and include every tiny detail, so I have to read everything to be able to condense it all down. I recommend doing this!

AUD: 84
REG: 84
BEC: 79
FAR: 83

[Anonymous]

Thanks Uncle Sam!

I just finished reviewing NFPO today, then I worked on one SIM about reconciliation of GF. My brain went blank and so I needed help from our study group. Whew.

[Author]

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