CPA Financial Accounting Course 2017
A self-paced Financial Accounting COURSE for anyone who prepare for the CPA exam or just broaden their knowledge. All study notes are very concise and short enough to be understandable immediately. Each note/guide is related directly to the most current Financial Accounting exam and is followed a series of review questions. You never have to read other boring Accounting textbooks anymore.
This app can be used by CPA (Certified Public Accountant) and CMA (Certified Management Accountant) candidates as the MAIN and ONLY study guide to pass their Financial Accounting exam.
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+) ALL Topics of the self-paced COURSE
+) Thousands of review questions for the most current Financial Accounting CPA Exam
+) Measure your Weakest and Strongest knowledge areas.
+) Get ready for the exam by the EXAM BUILDER
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+) Hundreds of exam review materials and practice questions
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Financial accounting is a specialized branch of accounting that keeps track of a companys financial transactions. Using standardized guidelines, the transactions are recorded, summarized, and presented in a financial report or financial statement such as an income statement or a balance sheet.
Companies issue financial statements on a routine schedule. The statements are considered external because they are given to people outside of the company, with the primary recipients being owners/stockholders, as well as certain lenders. If a corporations stock is publicly traded, however, its financial statements (and other financial reportings) tend to be widely circulated, and information will likely reach secondary recipients such as competitors, customers, employees, labor organizations, and investment analysts.
Its important to point out that the purpose of financial accounting is not to report the value of a company. Rather, its purpose is to provide enough information for others to assess the value of a company for themselves.
Because external financial statements are used by a variety of people in a variety of ways, financial accounting has common rules known as accounting standards and as generally accepted accounting principles (GAAP). In the U.S., the Financial Accounting Standards Board (FASB) is the organization that develops the accounting standards and principles. Corporations whose stock is publicly traded must also comply with the reporting requirements of the Securities and Exchange Commission (SEC), an agency of the U.S. government.
A certified public accountant, or CPA, is a person who has passed the very difficult CPA Exam and has been licensed by one of the 50 U.S. states (or one of five other jurisdictions). The CPAs license is renewed if the states requirements continue to be met including continuing professional education credits.
IMA’s CMA® (Certified Management Accountant) certification is a professional credential that can be earned in the advanced management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics, the skills most in demand on finance teams around the world. The CMA is a U.S.-based, globally recognized certification offered by The Institute of Management Accountants.
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