Introduction to CPA Certificate (Financial Accounting)
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Course Outline
Financial Accounting and Reporting (FAR)
Study Session 1:
Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements
1. Process by which Accounting Standards are Set and Roles of Accounting Standard-Setting Bodies
2. Financial Accounting and Reporting Conceptual Framework
3. Financial Reporting, Presentation and Disclosures in General-Purpose Financial Statements
4. SEC Reporting Requirements (e.g. Form 10-Q, 10-K)
5. Other Financial Statement Presentations, including Other Comprehensive Bases of Accounting (OCBOA)
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
6. Cash and Cash Equivalents
7. Receivables
Study Session 2:
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
8. Inventory
9. Property, Plant, and Equipment
10. Investments
11. Intangible Assets – Goodwill and Other
12. Payables and Accrued Liabilities
13. Deferred Revenue
14. Long-Term Debt (Financial Liabilities)
15. Equity
16. Revenue Recognition
17. Costs and Expenses
18. Compensation and Benefits
19. Income Taxes
Study Session 3:
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
20. Accounting Changes and Error Corrections
21. Asset Retirement and Environmental Obligations
22. Business Combinations
23. Consolidation (including Off-Balance Sheet Transactions, Variable-Interest Entities and Noncontrolling Interests)
24. Contingencies, Commitments, and Guarantees (Provisions)
25. Earnings Per Share
26. Exit or Disposal Activities and Discontinued Operations Extraordinary and Unusual Items
27. Fair Value Measurements, Disclosures, and Reporting
Study Session 4:
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
28. Derivatives and Hedge Accounting
29. Foreign Currency Transactions and Translation
30. Impairment
31. Interim Financial Reporting
32. Leases
33. Distinguishing Liabilities from Equity
34. Nonmonetary Transactions (Barter Transactions)
35. Related Parties and Related Party Transactions
36. Research and Development Costs
37. Risks and Uncertainties
Study Session 5:
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
38. Segment Reporting
39. Software Costs
40. Subsequent Events
41. Transfers and Servicing of Financial Assets and Derecognition
Governmental Accounting and Reporting
42. Governmental Accounting Concepts
43. Format and Content of Comprehensive Annual Financial Report (CAFR)
44. Financial Reporting Entity, Including Blended and Discrete Component Units
45. Typical Items and Specific Types of Transactions and Events: Recognition, Measurement, Valuation, Calculation, and Presentation in Governmental Entity Financial Statements
46. Accounting and Reporting for Governmental Not-for-Profit Organizations
Not-for-Profit (Nongovernmental) Accounting and Reporting
47. Financial Statements
48. Typical Items and Specific Types of Transactions and Events: Recognition, Measurement, Valuation, Calculation, and Presentation in Financial Statements of Not-for-Profit Organizations
Study Session 6
49. Mock Exam and Compresensive Review
Requirements
Delaware:
· License / Certificate awarded after passed all 4 exams and meet work experience requirement
· 1-2 yrs general accounting experience required
· University or College graduates (minimum 60 semester hours or equivalent to 2 years of studies)
· Accounting courses required: introductory accounting, intermediate accounting, advanced accounting, cost accounting, auditing and US federal taxation
· For inquiries, contact cpaes-de@nasba.org
Illinois:
· Certificate awarded after passed all 4 exams
· No work experience required
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 24 semester hours include at least one course each in financial accounting, auditing, taxation and management accounting
· Business courses required: 24 semester hours
· For inquiries, contact help@ilboa.org
North Dakota:
· License awarded after passed all 4 exams and meet work experience requirement
· 1- yr general accounting work experience
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 24 semester hours
· Business courses required: 24 semester hours
· For inquiries, contact ndsba@state.nd.us
Colorado:
· License awarded after passed all 4 exams and meet work experience requirement
· 1- yr public accounting work experience, can be replaced with additional 30 semester hours of post-secondary education (total 150 semester hours must include 45 semester hours in accounting and 36 semester hours in business)
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 27 semester hours (minimum 3 semester hours in auditing)
· Business courses required: 21 semester hours
· For inquiries, contact cpaes-co@nasba.org
California:
· License awarded after passed all 4 exams and meet work experience requirement
· 2- yrs general accounting work experience, 1- yr if have 150 semester hours of post-secondary education
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 24 semester hours
· Business courses required: 24 semester hours
New Hampshire:
· License awarded after passed all 4 exams and meet work experience requirement
· 1-2 yr public accounting work experience
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 12 semester hours
· Business courses required: 12 semester hours
· For inquiries, contact cpaes-nh@nasba.org
Maine:
· License awarded after passed all 4 exams and meet work experience requirement
· 2-yrs public or non-public accounting work experience
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 15 semester hours (at least 3 semester hours in Financial Accounting and 3 semester hours in Auditing)
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