CPA Subtest III - Financial Accounting & Reporting (FAR): Study Guide & Practice

This self-paced study guide course covers the topics you'll find in the Financial Accounting and Reporting subtest of the Uniform CPA Examination. Our informative lessons and self-assessment quizzes will help you prepare to earn a passing score.

• Ch 1. Financial Reporting & Accounting Standards
• Ch 2. Preparing, Adjusting & Comparing Balance Sheets
• Ch 3. Preparing Income Statements for Businesses
• Ch 4. Preparing Statements of Changes of Equity & Cash Flows
• Ch 5. Notes, Changes & Errors in Financial Statements
• Ch 6. Discontinued Operations & Going Concern Disclosures
• Ch 7. Financial Statements for Not-For-Profit Entities
• Ch 8. Public Company Reporting Topics
• Ch 9. Preparing Financial Statements Using Special Purpose Frameworks
• Ch 10. Cash, Cash Equivalents & Trade Receivables
• Ch 11. Property, Plant & Equipment Accounting
• Ch 12. Investments & Intangible Assets in Accounting
• Ch 13. Payables & Accrued Liabilities
• Ch 14. Debt Instruments & Net Balances
• Ch 15. Revenue Recognition
• Ch 16. Compensation Costs, Benefits & Income Taxes
• Ch 17. Business Combinations in Accounting
• Ch 18. Contingencies & Commitments in Accounting
• Ch 19. Derivatives, Hedge & Foreign Currency in Accounting
• Ch 20. Accounting Treatment for Leasing Arrangements
• Ch 21. Research, Development & Software Costs in Financial Statements
• Ch 22. Subsequent Events & Fair Value Measurements in Accounting
• Ch 23. Accounting Framework for Governments
• Ch 24. Comprehensive Annual Financial Reports (CAFR)
• Ch 25. Government-Wide Financial Statements & Reconciliation Requirements
• Ch 26. Items, Transactions & Events in Local & State Government Statements