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Admission Test for Financial-Accounting-Reporting is an essential exam for any person who wants to become a Certified Public Accountant (CPA) in the United States. The CPA license is a prestigious credential that offers a wide range of career opportunities in the field of accounting. Passing Financial-Accounting-Reporting exam is an important step towards achieving this goal, and it verifies a candidate's aptitude for handling financial repoting tasks.
Admission Test Financial-Accounting-Reporting Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Specialized Accounting Topics | - Accounting changes and error corrections - Pensions and post-employment benefits - Foreign currency transactions |
| Governmental and Not-for-Profit Accounting | - Governmental fund accounting - Not-for-profit financial reporting |
| Conceptual Framework and Financial Reporting | - Disclosure requirements - Financial statement presentation - FASB conceptual framework |
| Equity, Investments, and Business Combinations | - Business combinations and consolidations - Stockholders' equity - Bonds and debt instruments |
| Assets and Liabilities Accounting | - Liabilities and contingencies - Cash, receivables, and inventory - Fixed assets and intangible assets - Leases (ASC 842) |
| Financial Statements and Transactions | - Income statement and comprehensive income - Revenue recognition (ASC 606) - Balance sheet and statement of cash flows |
