Documents tagged with reg

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4 Steps to Speed Up Your PC

Is your PC getting more and more sluggish? If not properly maintained, most computers show a decrease in their performance over time. This means that every time the user gives an order, like openin...
  • genegem8428 published this 12 / 25 / 2009
  • 47 reads
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13 p. 
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ValuEngine Detailed Valuation Report for REG

Advanced academic research that brings you superior investment strategies in an actionable format. The most comprehensive and useful report available. ValuEngine's three models: Valuation Model, F...
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  • ValuEngine published this 12 / 07 / 2009
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9 p.
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2009 REG Update - Tax Law Update

Guide, Notes, Study, CPA, REG, Tutorial, Test, Taking
  • cpacfa published this 10 / 28 / 2009
  • 358 reads
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2 p.
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2009 REG Update - Individual Income Tax

Guide, Notes, Study, CPA, REG, Tutorial, Test, Taking
  • cpacfa published this 10 / 28 / 2009
  • 402 reads
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41 p.
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2009 REG Update - AICPA 2009 Released Questions

Guide, Notes, Study, CPA, REG, Tutorial, Test, Taking
  • cpacfa published this 10 / 28 / 2009
  • 358 reads
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41 p.
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2009 REG Update - AICPA 2008 Released Questions

Guide, Notes, Study, CPA, REG, Tutorial, Test, Taking
  • cpacfa published this 10 / 28 / 2009
  • 465 reads
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45 p.
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Temporary Differences (Result in Deferred Taxes):

CPA REG NOTES
  • chuynh18 published this 10 / 08 / 2009
  • 561 reads
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2 p.
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Negotiable Instruments

Negotiable Instruments & Docs of Title Elements Required for a Negotiable Instrument 1. In Writing 2. Unconditional Promise to Pay 3. Sum Certain 4. Definite Time 5. Payable to Order of/Bearer 6. S...
  • JLeins published this 08 / 27 / 2009
  • 478 reads
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2 p.
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Security Regulation

Security Regulation Securities Include: Stock options, limited partnership interests, warrants, investment contracts, collateral-trust securities • General PTP interests are not considered a securi...
  • JLeins published this 08 / 27 / 2009
  • 141 reads
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3 p.
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Secured Transactions

Secured Transactions Financing Statement Elements- (required for perfecting a security interest) • • • • • Names of debtor and secured party Signature of debtor Address of secured party where info ...
  • JLeins published this 08 / 27 / 2009
  • 175 reads
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4 p.
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Individual Tax

Individual Taxation Qualifying Child Tests 1. Age (<19, <24 if student, no limit if disabled) 2. Adobe (live with >1/2 year) 3. Support (child provides < ½ of own support) 4. Residency (US, Canada,...
  • JLeins published this 08 / 27 / 2009
  • 248 reads
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4 p.
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Property, Trusts, Estates

Property, Trusts, & Estates Real Property = Land, air rights, mineral rights, plant life/vegetation, & fixtures Fee Simple = owning & possessing land w/ right to sell it. Joint Tenency = “Right of ...
  • JLeins published this 08 / 27 / 2009
  • 182 reads
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Other Taxation Topics

Taxation: Property, Estates, Trusts, Gifts Bond Premium Amortization (for bonds yielding taxable income) • Reduces bond’s basis over time • Permitted as interest deduction from AGI Gift Basis = Det...
  • JLeins published this 08 / 27 / 2009
  • 194 reads
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2 p.
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Partnerships

Partnerships Check-the-box: Choose to be taxed as corp or partnership Tax-year: Calendar year or fiscal year ending in Sep, Oct, Nov, Dec ONLY! Depreciation = any method allowed by IRS is o.k. Orga...
  • JLeins published this 08 / 27 / 2009
  • 182 reads
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Sales and UCC

Sales Statue of Frauds- $500+ for sale of goods Exceptions: SPAM Specially manufactured goods Part performance (enforceable only up to amount paid) Admission in court Merchant’s Confirming Letter (...
  • JLeins published this 08 / 27 / 2009
  • 158 reads
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Common Law Liability

Legal Responsibilities Common Law Liability- Plaintiff must show accountant failed to exercise due care to recover money damages Negligence- (reliance need not be proven) 1. Duty of care breached 2...
  • JLeins published this 08 / 27 / 2009
  • 215 reads
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3 p.
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Debtor Creditor Relations

Debtor and Creditor Relations Bankruptcy Law • Ch. 7- Straight bankruptcy/liquidation (Biz and Consumers) ○ Trustee required (appointed by COURT) ○ Allowed a discharge once every 8 years ○ Means te...
  • JLeins published this 08 / 27 / 2009
  • 202 reads
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14 p.
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CPA Regulation Notes - Chapter 1

Individual Taxation – Filing Status Must file tax return if income is equal to or greater than sum of: Personal exemption + Standard deduction + Additional standard deduction for over 65 or blind E...
  • Future CPA published this 06 / 28 / 2009
  • 4,074 reads
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7 p.
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CPA Regulation Notes - Chapters 5,6,7

Chapter 5 Employer-Employee Law The Fair Labor Standards Act = wages and hours. The National Labor Relations Act = collective bargaining (i.e., unions) activities. The Taft-Hartley Act = labor rela...
  • Future CPA published this 06 / 28 / 2009
  • 1,551 reads
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10 p.
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CPA Regulation Notes - Chapter 4

Chapter 4 – Partnership Taxation FORMATION General Rule No gain or loss is on a contribution of property to a partnership in return for a partnership interest. Exceptions to non-recognition of ga...
  • Future CPA published this 06 / 28 / 2009
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