[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

[Zackrampage]

Can someone give a break down of items in various section of stmnt of cashflows?

Ty

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

[Anonymous]

@Zach, for Commercial, Proprietary Funds or NFPO?

[Anonymous]

@Zach, for Commercial, Proprietary Funds or NFPO?

[Zackrampage]

Commercial but all would be great 🙂

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

[Zackrampage]

Commercial but all would be great 🙂

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

[Anonymous]

SCF: Commercial

Generally,

OA: relate to NI, CA, CL of the BS

IA: relate to long term assets (PPE & MS), noncurrent section of the BS, except for LTDs.

FA: relate to LTDs & equity sections of the BS.

Special notes to remember:

OA: Cash received from dividends

IA: Lending on loans; collection of loans (principal only)

FA: Paying cash dividends; repaying short-term loans (principal only); repaying long-term loans, including capital lease agreements (principal only).

Hope this helps

[Anonymous]

SCF: Commercial

Generally,

OA: relate to NI, CA, CL of the BS

IA: relate to long term assets (PPE & MS), noncurrent section of the BS, except for LTDs.

FA: relate to LTDs & equity sections of the BS.

Special notes to remember:

OA: Cash received from dividends

IA: Lending on loans; collection of loans (principal only)

FA: Paying cash dividends; repaying short-term loans (principal only); repaying long-term loans, including capital lease agreements (principal only).

Hope this helps

[Zackrampage]

Thanks amor 🙂 how u calc noncontrol Int and goodwill under full and partial methods?

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

[Zackrampage]

Thanks amor 🙂 how u calc noncontrol Int and goodwill under full and partial methods?

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

[Anonymous]

I already forgot that. LOL

[Anonymous]

I already forgot that. LOL

[Zackrampage]

I thought internal use software like training is expensed. My notes is saying capitalized…..

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

[Zackrampage]

I thought internal use software like training is expensed. My notes is saying capitalized…..

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

[samdiegoCPA]

Zack… just remember that rent is due at the beginning of the month, so Annuity Due is at the beginning. Also the A-O alphabet thing is awesome and I will definitely remember that as well since I do a lot of alphabet hint/tricks when studying!

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

[samdiegoCPA]

Zack… just remember that rent is due at the beginning of the month, so Annuity Due is at the beginning. Also the A-O alphabet thing is awesome and I will definitely remember that as well since I do a lot of alphabet hint/tricks when studying!

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

[Author]

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