SUMO USCPA
USCPA 、TOEIC 、簿記の勉強まとめ。
- 1A. Conceptual framework and standard-setting
- 1B. General-purpose financial statements for profit business entities
- 1C. General-purpose financial statements: nongovernmental, not-for-profit entities
- 1D. Public company reporting topics
- 1E. Financial statements of employee benefit plans
- 1F. Special purpose frameworks
- 2A. Cash and cash equivalents
- 2B. Trade receivables
- 2C. Inventory
- 2D. Property, plant and equipment
- 2E. Investments
- 2F. Intangible assets
- 2G. Payables and accrued liabilities
- 2H. Long-term debt
- 2I. Equity
- 2J. Revenue recognition
- 2K. Stock compensation (Share-based payment)
- 2L. Income taxes
- 3A. Accounting changes and error corrections
- 3B. Business combinations
- 3C. Contingencies and commitments
- 3D. Derivatives and hedge accounting
- 3E. Foreign currency transactions and translation
- 3F. Leases
- 3G. Nonreciprocal transfers
- 3H. Research and development costs
- 3I. Software costs
- 3J. Subsequent events
- 3K. Fair value measurements
- 4. State and Local Governments
- 1B. Ethics, independence and professional conduct
- 1C. Terms of engagement
- 1D. Requirements for engagement documentation
- 2A. Planning an engagement
- 2B. Understanding an entity and its environment
- 2C. Understanding an entity’s control environment and business processes, including information technology (IT) systems
- 2D. Assessing risks due to fraud
- 2F. Materiality
- 2G. Planning for and using the work of others
- 3A. Sufficient appropriate evidence
- 3B. General procedures to obtain sufficient appropriate evidence
- 3C. Specific procedures to obtain sufficient appropriate evidence
- 3D. Specific matters that require special consideration
- 3E. Misstatements and internal control deficiencies
- 3F. Written representations
- 4A. Reports on auditing engagements
- 4B. Reports on attestation engagements
- 4C. Accounting and review service engagements
- 4D. Reporting on compliance
- 4E. Other reporting considerations
- 1A. Enterprise risk management (ERM)
- 1B. Internal controls
- 2A. Economic and business cycles — measures and indicators
- 2B. Market influences on business
- 2C. Financial risk management
- 3A. Capital structure
- 3B. Working capital
- 3C. Financial valuation methods and decision models
- 4. Information Technology
- 5A. Financial and non-financial measures of performance management
- 5B. Cost accounting
- 5C. Process management
- 5D. Planning techniques
- 1A. Ethics and responsibilities in tax practice
- 1B. Licensing and disciplinary systems
- 1C. Federal tax procedures
- 1D. Legal duties and responsibilities
- 2A. Agency
- 2B. Contracts
- 2C. Debtor-creditor relationships
- 2D. Federal laws and regulations
- 2E. Business structure
- 3A. Acquisition and disposition of assets
- 3B. Cost recovery (depreciation, depletion and amortization)
- 3C. Gift taxation
- 4A. Gross income (inclusions and exclusions)
- 4B. Reporting of items from pass-through entities
- 4C. Adjustments and deductions to arrive at adjusted gross income and taxable income
- 4D. Passive activity losses
- 4F. Filing status
- 4G. Computation of tax and credits
- 5A. Tax treatment of formation and liquidation of business entities
- 5B. Differences between book and tax income (loss)
- 5C. C corporations
- 5D. S corporations
- 5E. Partnerships
- 5G. Trusts
- 5H. Tax-exempt organizations