Narrated Question Videos, Test Bank and Final Testlets
About Instructor
The i-75 FAR Course is designed to be everything you need to pass the CPA FAR exam! Whether you have other CPA Review material or not, i-75 is a complete review course, no other CPA Review materials needed to pass FAR. The reason why our passing rate is so much higher is that questions that have at least a 90% chance of being asked on the exam will be included in the course. Other courses overwhelm you because they include a 10,000+ question bank but thousands of those questions have a less than 10% chance of being asked and they know it. I make sure that you will not get distracted by outlier questions. As a result, you will have confidence on exam day, and that is worth extra points! 77 Hours of Narrated Question Videos.
Chapter 1: Intro to Accounting for those who need it-or Skip to Ch 2
- 1Free Preview
Lecture 1: Intro to Basic Accounting-
00:10:42 69 slides - 2Free Preview
Lecture 2: Basic Accounting-Continued-Debits and Credits
00:15:48 69 slides - 3Free Preview
Lecture 3: More Debits and Credits
00:37:39 69 slides
Chapter 2: Deferrals and Accruals-The Serious Stuff Starts Here!
- 1Free Preview
Lecture 1: Accrual Accounting Concepts-Introduction
00:18:57 70 slides - 2Free Preview
Lecture 2: Accrual Accounting Concepts-Continued
00:31:40 70 slides - 3Free Preview
Lecture 3: Cash Basis revenue to Accrual basis revenue-P1
00:22:20 74 slides - 4Free Preview
Lecture 4: Cash Basis Revenue to Accrual basis Revenue Part 2
00:19:57 74 slides - 5Free Preview
Lecture 5: Cash Basis Expenses to Accrual Basis Expenses
00:30:55 74 slides - 6Free Preview
Lecture 6: Accruals and Deferrals-M/C Test and 2 Video Simulations
01:31:59 40 questions
Chapter 3: FAR Disclosures and Footnotes-FASB Framework, Segments
- 1Private00:06:30 16 slides
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Lecture 2: Summary of Significant Accounting Policies
00:20:57 57 slides - 3Private
Lecture 3: Disclosures due to risks and uncertainties
00:39:58 122 slides - 4Private
Lecture 4: Disclosures due to Concentrations
00:25:55 151 slides - 5Private00:21:37 25 slides
- 6Private00:39:56 69 slides
- 7Private00:34:12 146 slides
- 8Private00:23:07 20 slides
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Lecture 9: Liabilities-The Basics
00:10:07 15 slides - 10Private
Lecture 10: Fair Value Framework Part 1-Most Advantageous Market
00:32:51 87 slides - 11Private
Lecture 11: Fair Value Framework P2-Fair Value Hierarchy, Levels 1-3
00:22:00 87 slides - 12Private
Lecture 12: FASB Framework Disclosures and Footnotes M/C Test
00:14:05 60 questions
Chapter 4: Accounts and Notes Receivable
- 1Private
Lecture 1: accounts receivable-gross and net method
00:19:35 120 slides - 2Private
Lecture 2: Estimating bad debt expense-Income Statement Approach
00:11:54 120 slides - 3Private
Lecture 3: Estimating Bad Debt Expense-Balance Sheet Approach and Aging
00:16:34 120 slides - 4Private
Lecture 4: write-offs and recovery
00:30:59 120 slides - 5Private
Lecture 5: Discounting a Note Receivable
00:07:33 31 slides - 6Private
Lecture 6: accounts and notes receivable m/c test and video simulations
00:23:24 30 questions - 7Private
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Lecture 9: Simulation-Analysis of Accounts Receivable
00:15:04 10 slides
Chapter 5: New Revenue Recognition Rules
- 1Private
Lecture 1: 5 Steps to Revenue Recognition
01:28:48 137 slides - 2Private01:10:58 137 slides
- 3Private01:09:42 137 slides
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Lecture 4: Revenue from Consignment Arrangements
01:04:18 137 slides - 5Private
Lecture 5: Bill and Hold Arrangements
01:07:56 137 slides - 6Private
Lecture 6: Revenue from Warranties
00:19:02 18 slides - 7Private
Lecture 7: Re-Purchase Agreements
00:37:31 44 slides - 8Private00:22:54 19 slides
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Lecture 9: Variable consideration
00:09:30 14 slides - 10Private
Lecture 10: Contract Modifications
00:15:47 26 slides - 11Private00:08:58 26 slides
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Lecture 12: Long Term Construction
00:25:15 22 slides - 13Private
Lecture 13: M/C Test on Revenue Recognition
59 questions - 14Private
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Lecture 17: Revenue Recognition Sim on Contract asset and Liability
00:27:19 9 slides
Chapter 6: FAR Income Statement and Accounting Changes
- 1Private
Lecture 1: Income Statement-The Basics
00:34:38 176 slides - 2Private
Lecture 2: Accounting for computer software
00:22:26 96 slides - 3Private
Lecture 3: Accounting for Cloud Computing Arrangements-2020
00:18:29 24 slides - 4Private
Lecture 4: Accounting Changes-Change In Estimate
00:10:43 79 slides - 5Private
Lecture 5: Accounting Changes-Change in Principle
00:44:11 79 slides - 6Private
Lecture 6: Accounting Changes Continued-Error Corrections
00:44:04 91 slides - 7Private
Lecture 7: Discontinued Operations
00:11:51 89 slides - 8Private
Lecture 8: Research and Development
00:37:30 52 slides - 9Private
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Chapter 7: FAR Fixed Assets and Impairments
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Lecture 1: FAR-Fixed Asset Valuation-
00:31:28 119 slides - 2Private
Lecture 2: Land and Land Improvements
00:24:41 119 slides - 3Private
Lecture 3: Capitalization of Interest
00:51:54 80 slides - 4Private
Lecture 4: Impairment of Fixed Assets and Patents
00:31:57 82 slides - 5Private
Lecture 5: Intangible Assets- Indefinite Life vs Finite Life
00:13:32 82 slides - 6Private
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Lecture 7: Depreciation Part 1
00:41:24 101 slides - 8Private
Lecture 8: Depreciation Part 2
01:03:40 98 slides - 9Private
Lecture 9: Fixed Assets-Multiple Choice Test
27 questions - 10Private
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Chapter 8: Leases
- 1Private00:26:03 36 slides
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Lecture 2: Finance Leases-Lessee
00:42:29 46 slides - 3Private
Lecture 3: Lessor-Sales Type Lease
00:46:45 39 slides - 4Private00:34:44 55 slides
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Lecture 6: Leases-Multiple Choice Test #1
41 questions - 7Private
Lecture 7: FAR-Multiple Choice Test # 2
37 questions
Chapter 9: Other Liabilities
- 1Private
Lecture 1: Liabilities-The Basics
00:10:07 - 2Private
Lecture 2: accounts payable-gross and net method
00:11:50 97 slides - 3Private
Lecture 3: payroll tax liabilities
00:17:44 97 slides - 4Private
Lecture 4: sales tax liabilities
00:15:28 97 slides - 5Private
Lecture 5: Current Liabilities-Special Topics
00:27:51 97 slides - 6Private00:36:27 42 slides
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Lecture 7: Multiple Choice Test-other liabilities
28 questions - 8Private
Chapter 10: Cash and Cash Equivalents and Statement of Cash Flows
- 1Private
Lecture 1: Cash and Cash Equivalents
00:30:32 34 slides - 2Private
Lecture 2: Intro to Statement of Cash Flows
00:10:12 108 slides - 3Private
Lecture 3: Operating Section-Direct Method
00:20:25 35 slides - 4Private
Lecture 4: Operating Section-Indirect Method
00:23:44 43 slides - 5Private
Lecture 5: Investing and Financing Sections
00:19:01 108 slides - 6Private
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Lecture 9: Bank Reconciliations #1
00:11:32 - 10Private
Lecture 10: Bank Reconciliation #2
00:22:56
Chapter 11: FAR Bonds
- 1Private00:22:27 49 slides
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Lecture 2: Bonds-Present Value and Journal Entries-
00:35:51 49 slides - 3Private
Lecture 3: effective interest method, Bond Issuance Costs
00:37:05 126 slides - 4Private
Lecture 4: Bonds-Narrated Multiple Choice Questions
00:20:06 126 slides - 5Private
Lecture 5: Bonds issued between interest dates and year end adjustments
01:04:52 126 slides - 6Private
Lecture 6: Additional bond topics including early retirement of debt
00:33:40 57 slides - 7Private
Lecture 7: Troubled Debt Restructuring
00:18:45 37 slides - 8Private
Lecture 8: Multiple Choice Test Bonds
30 questions - 9Private
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Chapter 12: Stockholders Equity
- 1Private
Lecture 1: Stockholders Equity-Common and Preferred Stock
01:07:52 147 slides - 2Private
Lecture 2: Preferred Stock-Participating
00:31:25 147 slides - 3Private
Lecture 3: Treasury Stock-Cost Method and Retirement
00:18:07 184 slides - 4Private
Lecture 4: Treasury Stock-Par Value Method
00:38:37 184 slides - 5Private00:35:01 184 slides
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- 7Private00:52:44 48 slides
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Lecture 8: Stockholders Equity Multiple Choice Test
43 questions - 9Private
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Chapter 13: FAR Marketable Securities and other investments
- 1Private
Lecture 1: Investments in Debt Securities -Trading 2020
00:19:43 99 slides - 2Private
Lecture 2: Investments in AFS Debt Securities 2020
00:31:46 99 slides - 3Private
Lecture 3: Investments in Held to Maturity Debt Securities-2020
00:28:02 99 slides - 4Private
Lecture 4: Investments in Equity Securities-FVNI Method-
00:25:58 100 slides - 5Private00:22:15 100 slides
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Lecture 6: Equity Method With Goodwill
00:26:28 64 slides - 7Private
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Chapter 14: Business Combinations-
- 1Private
Lecture 1: 3 Types of Business Combinations
00:25:06 154 slides - 2Private
Lecture 2: Cost of Acquisition-Fair Value Adjustments
00:27:44 154 slides - 3Private
Lecture 3: Goodwill and Non-controlling interest
00:28:32 154 slides - 4Private
Lecture 4: Consolidated Financial Statements and Eliminating Journal Entry
00:33:55 154 slides - 5Private
Lecture 5: Inter-company Inventory
00:13:38 27 slides - 6Private
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Lecture 7: Consolidated Financial Statements-Worksheet entries
00:45:55 33 slides - 8Private
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Lecture 9: Consolidated Financial Statements with NCI
00:24:34 32 slides
Chapter 15: FAR Foreign Currency and Hedging
- 1Private
Lecture 1: Foreign Currency Transactions-imports
00:52:25 65 slides - 2Private
Lecture 2: Intro to Foreign currency export transactions
00:07:32 88 slides - 3Private
Lecture 3: Foreign Currency Export Transactions and Hedging
00:49:27 88 slides - 4Private
Lecture 4: Foreign Currency Translation and Re-measurement Part 1
00:26:34 81 slides - 5Private
Lecture 5: Foreign Currency Translation and Re-Measurement-P2
00:18:47 81 slides - 6Private00:15:58 12 slides
- 7Private00:18:01 24 slides
- 8Private00:07:09 8 slides
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Chapter 16: Government Accounting and Reporting
- 1Free Preview
Lecture 1: Proprietary Funds vs Basic Governmental Funds
00:37:54 47 slides - 2Private
Lecture 2: 5 Categories of Fund Balance
00:30:38 56 slides - 3Private00:32:35 54 slides
- 4Private
Lecture 4: Cash Flow Statement, Other Financing Sources, Budgets
00:43:29 148 slides - 5Private
Lecture 5: Encumbrances and Closing Entries
00:33:28 125 slides - 6Private00:49:08 23 slides
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Lecture 7: Intro to Government Wide Financial Statements
00:31:31 147 slides - 8Private
Lecture 8: Two Levels of Government wide Financial Statement Reporting
00:27:31 147 slides - 9Private
Lecture 9: GWFS-Reconciliation
00:25:07 147 slides - 10Private
Lecture 10: Government Wide-Fin Statements, Function and Program-Component Units
00:49:52 104 slides - 11Private
Lecture 11: 2020 Lecture-GASB Lease Accounting-2020
00:24:05 44 slides - 12Private
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Chapter 17: FAR Not For Profit
- 1Private
Lecture 1: FAR Not For Profit-Program vs Support
00:35:29 109 slides - 2Private
Lecture 2: With and Without restriction. Conditional vs Unconditional
00:40:46 139 slides - 3Private
Lecture 3: Not For Profits-Endowment Reporting
00:19:05 35 slides - 4Private
Lecture 4: Multiyear pledges and donated services
00:27:50 53 slides - 5Private
Lecture 5: Statement of Cash Flows and Functional Expense breakdown
00:34:04 59 slides - 6Private
Lecture 6: Specific Industry Applications-Hospitals
00:34:44 63 slides - 7Private
Lecture 7: Specific Industry Applications-Colleges and Universities
00:20:13 48 slides - 8Private
Lecture 8: FAR-Not For Profits-Multiple Choice Test
55 questions - 9Private
Chapter 18: Earnings Per Share
- 1Private
Lecture 1: Basic Earnings Per Share-
00:55:25 127 slides - 2Private
Lecture 2: Split Adjusted Earnings Per Share
00:26:35 127 slides - 3Private
Lecture 3: Fully Diluted earnings Per Share
00:53:22 80 slides - 4Private
Lecture 4: Earnings Per Share-Multiple Choice Test
26 questions - 5Private
Chapter 19: FAR Accounting for Income Taxes
- 1Private
Lecture 1: Permanent Differences
00:32:54 89 slides - 2Private
Lecture 2: Temporary Differences-income
00:15:14 68 slides - 3Private
Lecture 3: temporary differences-expenses/deductions
00:23:24 31 slides - 4Private
Lecture 4: Temporary Differences-Advanced topics
00:29:48 66 slides - 5Private
Lecture 5: Deferred Tax Asset-Valuation Allowance
00:18:08 31 slides - 6Private
Lecture 6: Deferred Taxes-Net Operating Loss
00:15:19 31 slides - 7Private
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Lecture 8: Deferred Tax-Net Operating Loss-Simulation Video
00:15:26 8 slides
Chapter 20: FAR Inventory
- 1Private00:37:11 40 slides
- 2Private
Lecture 2: Lower of Cost and NRV
00:11:00 98 slides - 3Private
Lecture 3: Lower of Cost or Market
00:21:48 111 slides - 4Private00:18:26 111 slides
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Lecture 5: Weighted Average and Moving Average
00:22:31 111 slides - 6Private
Lecture 6: Inventory Multiple Choice Test
25 questions - 7Private
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Lecture 8: Inventory Count and FOB's Simulation Video
00:13:09 8 slides - 9Private
Lecture 9: Simulation-Gross Margin Method-Estimating Ending Inventory
00:11:56 2 slides - 10Private
Lecture 10: Simulation-Inventory-Relative Sales Value and Retail Method
00:13:55 3 slides - 11Private
Lecture 11: Simulation-Sub Ledger to General Ledger Reconciliation
00:18:57 9 slides
Chapter 21: FAR Pensions
- 1Private00:52:41 116 slides
- 2Private00:24:54 72 slides
- 3Private
Lecture 3: Multiple Choice Test on Pensions
41 questions
Chapter 22: FAR-Comprehensive Income
- 1Private
Lecture 1: FAR-Comprehensive Income Part 1-Reporting Total Comp Income
00:15:21 95 slides - 2Private
Lecture 2: Comprehensive Income Part 2-Calculating OCI
00:21:26 95 slides - 3Private
Lecture 3: Comprehensive Income Part 3-Calculating OCI Continued
00:24:15 95 slides - 4Private
Chapter 23: FAR Ratio Analysis
- 1Private
Lecture 1: Ratio Analysis-Liquidity Ratios
00:19:44 143 slides - 2Private
Lecture 2: Ratios-Common Size Balance Sheet and Income Statement
00:17:12 143 slides - 3Private
Lecture 3: Activity and Efficiency Ratios
00:20:49 143 slides - 4Private
Lecture 4: Operating Cycle and Cash Conversion Cycle
00:37:22 143 slides - 5Private
Lecture 5: Profitability Ratios
00:56:33 260 slides - 6Private
Lecture 6: Transaction Effect on Ratios
00:18:49 11 slides - 7Private
Lecture 7: Ratio Analysis-Multiple Choice Test
41 questions - 8Private
Lecture 8: Transaction Effect on Ratios-Simulation Video
00:28:45 9 slides - 9Private
Lecture 9: Financial Statement Ratios-Simulation Video
00:20:25 4 slides - 10Private
Lecture 10: Ratio Analysis Multiple Choice Test #2
30 questions - 11Private
Chapter 24: FAR-Non Monetary Exchanges
- 1Private
Lecture 1: FAR-Non-monetary exchanges
00:49:44 87 slides - 2Private
Lecture 2: M/C Test on Non-monetary Exchanges and Video Simulations
00:18:40 21 questions
Chapter 25: Asset Retirement Obligations
- 1Private
Lecture 1: Asset Retirement Obligations
00:15:01 28 slides - 2Private
Chapter 26: FAR-Testlets
- 1Private43 questions
- 2Private45 questions
- 3Private
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Chapter 27: Partnerships-Not Currently Listed in the AICPA Blueprint but
- 1Private
Lecture 1: Partnership Formation and adding a new partner
00:54:35 68 slides - 2Private
Lecture 2: Partnership Allocation of Income
00:17:04 68 slides - 3Private
Lecture 3: Partnership Liquidation
00:23:54 68 slides - 4Private
Lecture 4: Partnership Multiple Choice Test
16 questions - 5Private
Lecture 5: Partnership Liquidation Simulation Video
00:23:54 5 slides
Chapter 28: Amazon-E-Book-Top 75 Questions for FAR
- 1Private
Chapter 29: Microsoft Excel for those who need it with special guest Alaa Abu Dayyeh
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