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)

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

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)

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)

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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