You are on page 1of 10

2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

Wiley Efficient Learning™ JM

Wiley CPA Exam Review - FAR

Your Syllabus Preview

I Want to Go Back and Edit Save

Expand All Close All

CPA Financial Accounting and Reporting 2023 Average Score

Introduction 1 day -

Assignment Title Due Est. Time Your Time Points Score

1. Welcome to Financial Accounting and Reporting 3/1/23 08:00 00:00 - -

2. Tools for Success 3/1/23 01:09:00 00:00 - -

3. Mindfulness and the CPA Exam 3/1/23 01:00:00 00:00 - -

4. Maximize Your Points 3/1/23 46:00 00:00 - -

I. Conceptual Framework, Standard-Setting and Financial Reporting 9 days 0%

Assignment Title Due Est. Time Your Time Points Score

Overview of US GAAP

Assignment Title Due Est. Time Your Time Points Score

5. FASB and Standard Setting 3/1/23 50:00 00:00 0 /10 -

6. Accrual Accounting 3/2/23 01:13:00 00:00 0 /10 -

7. Financial Accounting Standards Codification 3/2/23 34:00 00:00 0 /10 -

Conceptual Framework of Financial Reporting by Business Enterprises

Assignment Title Due Est. Time Your Time Points Score

8. Objective and Qualitative Characteristics 3/2/23 52:00 00:00 0 /10 -

9. Assumption and Principles 3/2/23 32:00 00:00 0 /10 -

10. Constraint and Present Value 3/2/23 22:00 00:00 0 /10 -

Fair Value Framework

Assignment Title Due Est. Time Your Time Points Score

11. Fair Value Framework—Introduction and Definitions 3/3/23 52:00 00:00 0 /10 -

12. Recognition and Measurement 3/3/23 49:00 00:00 0 /10 -

13. Inputs and Hierarchy 3/3/23 34:00 00:00 0 /10 -

14. Disclosure Requirements 3/3/23 37:00 00:00 0 /10 -

15. Adaptive Review I.1 3/3/23 40:00 00:00 - -

16. Post Assessment I.1 3/3/23 51:00 00:00 0 /165 -

17. TBS Assessment I.1 3/4/23 01:40:00 00:00 0 /335 -

General-Purpose Financial Statements

Assignment Title Due Est. Time Your Time Points Score

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 1/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

18. Overview—General-Purpose Financial Statements 3/4/23 30:00 00:00 0 /10 -

19. Income Statement 3/4/23 50:00 00:00 0 /14 -

20. Balance Sheet/Statement of Financial Position 3/4/23 48:00 00:00 0 /14 -

21. Statement of Comprehensive Income 3/5/23 43:00 00:00 0 /14 -

22. Statement of Changes in Equity 3/5/23 19:00 00:00 0 /14 -

Statement of Cash Flows

Assignment Title Due Est. Time Your Time Points Score

23. Sources and Uses of Cash 3/5/23 35:00 00:00 0 /14 -

24. Operating, Investing, and Financing Activities 3/5/23 44:00 00:00 0 /14 -

25. Operating Cash Flows—Indirect Method 3/5/23 01:20:00 00:00 0 /14 -

Notes to Financial Statements

Assignment Title Due Est. Time Your Time Points Score

26. Notes to Financial Statements 3/5/23 38:00 00:00 0 /14 -

27. Risks and Uncertainties 3/5/23 39:00 00:00 0 /14 -

28. Subsequent Events 3/5/23 32:00 00:00 0 /14 -

29. Exit or Disposal Activities and Discontinued Operations 3/5/23 49:00 00:00 0 /14 -

Evaluating Financial Statements

Assignment Title Due Est. Time Your Time Points Score

30. Ratios—Liquidity/Solvency and Operational 3/5/23 01:10:00 00:00 0 /15 -

31. Ratios—Profitability and Equity 3/5/23 32:00 00:00 0 /14 -

32. Adaptive Review I.2 3/5/23 40:00 00:00 - -

33. Post Assessment I.2 3/5/23 59:00 00:00 0 /170 -

34. TBS Assessment I.2 3/6/23 06:00:00 00:00 0 /350 -

Consolidated Financial Statements

Assignment Title Due Est. Time Your Time Points Score

35. Introduction to Consolidated Financial Statements 3/6/23 01:04:00 00:00 0 /15 -

Consolidating Process

Assignment Title Due Est. Time Your Time Points Score

36. Consolidation at Acquisition 3/6/23 01:07:00 00:00 0 /14 -

37. Consolidation Subsequent to Acquisition 3/6/23 42:00 00:00 0 /14 -

38. Consolidation Less than 100% Ownership 3/6/23 01:07:00 00:00 0 /14 -

Intercompany (I/C) Transactions and Balances

Assignment Title Due Est. Time Your Time Points Score

39. Intercompany (I/C) Transactions and Balances - Introduction 3/6/23 43:00 00:00 0 /14 -

40. Intercompany (I/C) Inventory Transactions 3/6/23 57:00 00:00 0 /14 -

41. Intercompany (I/C) Fixed Asset Transactions 3/6/23 01:03:00 00:00 0 /14 -

42. Intercompany (I/C) Bond Transactions 3/7/23 25:00 00:00 0 /14 -

43. Combined Financial Statements 3/7/23 27:00 00:00 0 /14 -

44. Variable Interest Entities (VIEs) 3/7/23 21:00 00:00 0 /14 -

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 2/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

45. Adaptive Review I.3 3/7/23 40:00 00:00 - -

46. Post Assessment I.3 3/7/23 01:13:00 00:00 0 /170 -

47. TBS Assessment I.3 3/8/23 01:00:00 00:00 0 /350 -

Public Company Reporting Topics (SEC, EPS, Interim, and Segment)

Assignment Title Due Est. Time Your Time Points Score

U.S. Securities and Exchange Commission (SEC)

Assignment Title Due Est. Time Your Time Points Score

48. SEC—Role and Standard-Setting Process 3/8/23 21:00 00:00 0 /15 -

49. SEC Reporting Requirements 3/8/23 48:00 00:00 0 /15 -

Earnings Per Share

Assignment Title Due Est. Time Your Time Points Score

50. Introduction to Earnings Per Share 3/8/23 24:00 00:00 0 /15 -

51. Basic Earnings Per Share 3/8/23 38:00 00:00 0 /15 -

52. Diluted Earnings Per Share 3/8/23 01:15:00 00:00 0 /15 -

53. Segment Reporting 3/9/23 46:00 00:00 0 /15 -

Interim Financial Reporting

Assignment Title Due Est. Time Your Time Points Score

54. Interim Reporting Principles 3/9/23 44:00 00:00 0 /15 -

55. Interim Reporting—Details 3/9/23 24:00 00:00 0 /15 -

56. Adaptive Review I.4 3/9/23 40:00 00:00 - -

Financial Statements of Employee Benefit Plans

Assignment Title Due Est. Time Your Time Points Score

57. Pension Plan Reporting 3/9/23 25:00 00:00 0 /15 -

Special-Purpose Frameworks

Assignment Title Due Est. Time Your Time Points Score

58. Cash, Modified Cash, Income Tax 3/9/23 33:00 00:00 0 /15 -

59. Private Company Council 3/9/23 30:00 00:00 0 /15 -

60. Post Assessment I.4 3/10/23 27:00 00:00 0 /170 -

61. TBS Assessment I.4 3/10/23 01:40:00 00:00 0 /340 -

II. Select Financial Statement Accounts 11 days 0%

Assignment Title Due Est. Time Your Time Points Score

Cash and Cash Equivalents

Assignment Title Due Est. Time Your Time Points Score

62. Cash 3/10/23 33:00 00:00 0 /10 -

63. Bank Reconciliations 3/10/23 38:00 00:00 0 /10 -

Receivables

Assignment Title Due Est. Time Your Time Points Score

64. Accounts Receivable—Accounting and Reporting 3/10/23 31:00 00:00 0 /10 -

65. Uncollectible—Direct Write-Off and Allowance 3/10/23 34:00 00:00 0 /10 -

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 3/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

66. Allowance for Uncollectible 3/11/23 33:00 00:00 0 /10 -

67. Notes Receivable 3/11/23 38:00 00:00 0 /10 -

68. Criteria for Sale of Receivables 3/11/23 28:00 00:00 0 /10 -

69. Factoring, Assignment, and Pledging 3/11/23 28:00 00:00 0 /10 -

70. Notes Receivable—Impairment 3/11/23 15:00 00:00 0 /10 -

71. Adaptive Review II.1 3/11/23 40:00 00:00 - -

Inventory

Assignment Title Due Est. Time Your Time Points Score

72. Introduction to Inventory 3/11/23 49:00 00:00 0 /10 -

73. Periodic Inventory System and Cost-Flow Assumption 3/12/23 36:00 00:00 0 /10 -

74. Perpetual Inventory System and Cost-Flow Assumption 3/12/23 31:00 00:00 0 /10 -

75. Comparison: FIFO, LIFO, and Weighted Average 3/12/23 22:00 00:00 0 /10 -

76. Dollar Value LIFO 3/12/23 25:00 00:00 0 /10 -

77. Gross Margin and Relative Sales Value Method 3/12/23 30:00 00:00 0 /10 -

78. Retail Inventory Method 3/12/23 25:00 00:00 0 /10 -

79. Dollar Value LIFO Retail 3/12/23 14:00 00:00 0 /10 -

80. Subsequent Measurement of Inventory 3/12/23 41:00 00:00 0 /10 -

81. Inventory Errors 3/12/23 19:00 00:00 0 /10 -

82. Losses on Purchase Commitments 3/12/23 19:00 00:00 0 /10 -

83. Adaptive Review II.2 3/12/23 40:00 00:00 - -

84. Post Assessment II.1 3/12/23 01:21:00 00:00 0 /157 -

85. TBS Assessment II.1 3/12/23 04:20:00 00:00 0 /315 -

Property, Plant, and Equipment

Assignment Title Due Est. Time Your Time Points Score

86. Categories and Presentation 3/12/23 26:00 00:00 0 /10 -

87. Capitalized Costs 3/13/23 34:00 00:00 0 /10 -

88. Valuation 3/13/23 31:00 00:00 0 /10 -

89. Interest Capitalization Basics 3/13/23 41:00 00:00 0 /10 -

90. Interest Capitalization Limits 3/13/23 28:00 00:00 0 /10 -

91. Post-Acquisition Expenditures 3/13/23 21:00 00:00 0 /10 -

92. Non-Accelerated Depreciation Methods 3/13/23 37:00 00:00 0 /10 -

93. Accelerated Depreciation Methods 3/13/23 39:00 00:00 0 /10 -

94. Natural Resources 3/13/23 19:00 00:00 0 /10 -

95. Impairment—Assets for Use and Assets Held-for-Sale 3/13/23 54:00 00:00 0 /10 -

96. Adaptive Review II.3 3/13/23 40:00 00:00 - -

Nonmonetary Exchange

Assignment Title Due Est. Time Your Time Points Score

97. Commercial Substance 3/13/23 24:00 00:00 0 /10 -

98. No Commercial Substance 3/13/23 44:00 00:00 0 /10 -

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 4/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

99. Post Assessment II.2 3/13/23 54:00 00:00 0 /157 -

100. TBS Assessment II.2 3/14/23 03:40:00 00:00 0 /315 -

Investments

Assignment Title Due Est. Time Your Time Points Score

101. Introduction—Equity and Debt Investments 3/14/23 50:00 00:00 0 /12 -

Investments in Equity Securities

Assignment Title Due Est. Time Your Time Points Score

102. Equity Investments at Fair Value 3/14/23 34:00 00:00 0 /12 -

103. Equity Investments at Cost 3/14/23 27:00 00:00 0 /10 -

104. Equity Investments Using Equity Method Accounting 3/14/23 01:12:00 00:00 0 /12 -

Investments in Debt Securities

Assignment Title Due Est. Time Your Time Points Score

105. Debt Investments at Fair Value 3/15/23 52:00 00:00 0 /12 -

106. Debt Investments at Amortized Cost 3/15/23 51:00 00:00 0 /12 -

107. Investor Stock Dividends, Splits, and Rights 3/15/23 32:00 00:00 0 /10 -

108. Comparison and Transfers of Investments 3/15/23 01:23:00 00:00 0 /12 -

109. Adaptive Review II.4 3/15/23 40:00 00:00 - -

Intangible Assets—Goodwill and Other

Assignment Title Due Est. Time Your Time Points Score

110. Introduction to Intangible Assets 3/16/23 01:01:00 00:00 0 /12 -

111. Goodwill 3/16/23 01:07:00 00:00 0 /12 -

112. Research and Development Costs 3/16/23 51:00 00:00 0 /12 -

113. Software Costs 3/16/23 39:00 00:00 0 /10 -

114. Adaptive Review II.5 3/17/23 40:00 00:00 - -

115. Post Assessment II.3 3/17/23 01:16:00 00:00 0 /159 -

116. TBS Assessment II.3 3/18/23 03:40:00 00:00 0 /315 -

Payables and Accrued Liabilities

Assignment Title Due Est. Time Your Time Points Score

117. Introduction to Current Liabilities 3/18/23 48:00 00:00 0 /10 -

118. Specific Current Liabilities 3/18/23 37:00 00:00 0 /10 -

119. Payroll and Compensated Absences 3/18/23 37:00 00:00 0 /10 -

120. Asset Retirement Obligations (AROs) and Environmental Liabil… 3/18/23 38:00 00:00 0 /10 -

Contingencies, Commitments, and Guarantees

Assignment Title Due Est. Time Your Time Points Score

121. Contingent Liability Principles 3/19/23 43:00 00:00 0 /10 -

122. Examples of Contingent Liabilities 3/19/23 01:06:00 00:00 0 /10 -

123. Adaptive Review II.6 3/19/23 40:00 00:00 - -

Financial Liabilities and Long-Term Debt

Assignment Title Due Est. Time Your Time Points Score

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 5/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

124. Notes Payable 3/19/23 01:04:00 00:00 0 /11 -

Bonds Payable

Assignment Title Due Est. Time Your Time Points Score

125. Bond Accounting Principles 3/19/23 58:00 00:00 0 /11 -

126. Bond Complications 3/19/23 54:00 00:00 0 /11 -

127. Bond Fair Value Option 3/19/23 32:00 00:00 0 /11 -

Modification and Debt Retirement

Assignment Title Due Est. Time Your Time Points Score

128. Refinancing Short-Term Obligations 3/19/23 42:00 00:00 0 /11 -

129. Debt Retirement 3/19/23 51:00 00:00 0 /11 -

130. Troubled Debt 3/19/23 01:03:00 00:00 0 /11 -

131. Debt Covenant Compliance 3/19/23 30:00 00:00 0 /11 -

132. Distinguishing Liabilities from Equity 3/19/23 30:00 00:00 0 /11 -

133. Post Assessment II.4 3/19/23 49:00 00:00 0 /157 -

134. TBS Assessment II.4 3/20/23 04:00:00 00:00 0 /315 -

135. Adaptive Review II.7 3/20/23 40:00 00:00 - -

Equity

Assignment Title Due Est. Time Your Time Points Score

136. Owners' Equity Basics 3/20/23 59:00 00:00 0 /11 -

137. Stock Issuance 3/20/23 52:00 00:00 0 /11 -

138. Preferred Stock 3/20/23 32:00 00:00 0 /11 -

139. Treasury Stock 3/20/23 56:00 00:00 0 /11 -

140. Dividends 3/20/23 44:00 00:00 0 /11 -

141. Stock Dividends and Splits 3/20/23 42:00 00:00 0 /11 -

142. Dividend Allocation 3/20/23 29:00 00:00 0 /11 -

143. Stock Rights, Retained Earnings 3/20/23 48:00 00:00 0 /11 -

144. Book Value Per Share 3/20/23 31:00 00:00 0 /11 -

145. Adaptive Review II.8 3/20/23 40:00 00:00 - -

146. Post Assessment II.5 3/21/23 10:00 00:00 0 /157 -

147. TBS Assessment II.5 3/21/23 01:40:00 00:00 0 /315 -

III. Select Transactions 11 days 0%

Assignment Title Due Est. Time Your Time Points Score

Revenue Recognition

Assignment Title Due Est. Time Your Time Points Score

148. Five Steps of Revenue Recognition 3/21/23 31:00 00:00 0 /8 -

149. Determining Transaction Price 3/21/23 33:00 00:00 0 /8 -

150. Allocating Transaction Price 3/21/23 44:00 00:00 0 /8 -

151. Special Issues in Revenue Recognition 3/22/23 36:00 00:00 0 /8 -

152. Contract Modifications and Other Considerations 3/22/23 44:00 00:00 0 /8 -

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 6/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

153. Accounting for Construction Contracts 3/22/23 57:00 00:00 0 /8 -

154. Adaptive Review III.1 3/22/23 40:00 00:00 - -

Share-Based Payments

Assignment Title Due Est. Time Your Time Points Score

155. Stock Options 3/22/23 47:00 00:00 0 /8 -

156. Stock Awards 3/22/23 14:00 00:00 0 /8 -

157. Stock Appreciation Rights 3/22/23 16:00 00:00 0 /8 -

158. Post Assessment III.1 3/22/23 05:00 00:00 0 /140 -

159. TBS Assessment III.1 3/23/23 01:40:00 00:00 0 /280 -

Income Taxes

Assignment Title Due Est. Time Your Time Points Score

160. Income Tax Basics 3/23/23 35:00 00:00 0 /8 -

161. Permanent Differences 3/23/23 17:00 00:00 0 /8 -

162. Temporary Differences 3/23/23 39:00 00:00 0 /8 -

163. Tax Accrual Entry 3/23/23 49:00 00:00 0 /8 -

164. Tax Allocation Process 3/24/23 35:00 00:00 0 /8 -

165. Valuation Allowance for Deferred Tax Assets 3/24/23 20:00 00:00 0 /8 -

166. Uncertain Tax Positions 3/24/23 27:00 00:00 0 /8 -

167. Net Operating Losses 3/24/23 33:00 00:00 0 /8 -

168. Adaptive Review III.2 3/24/23 40:00 00:00 - -

Accounting Changes and Error Corrections

Assignment Title Due Est. Time Your Time Points Score

169. Types of Changes and Accounting Approaches 3/24/23 35:00 00:00 0 /8 -

170. Retrospective Application 3/24/23 34:00 00:00 0 /8 -

171. Prospective Application 3/25/23 37:00 00:00 0 /8 -

172. Accounting Errors—Restatement 3/25/23 49:00 00:00 0 /8 -

173. Adaptive Review III.3 3/25/23 40:00 00:00 - -

174. Post Assessment III.2 3/25/23 41:00 00:00 0 /141 -

175. TBS Assessment III.2 3/26/23 05:20:00 00:00 0 /280 -

Business Combinations

Assignment Title Due Est. Time Your Time Points Score

176. Introduction to Business Combinations 3/26/23 48:00 00:00 0 /8 -

Acquisition Method of Accounting

Assignment Title Due Est. Time Your Time Points Score

177. Introduction to the Acquisition Method of Accounting 3/26/23 01:03:00 00:00 0 /8 -

178. Determining the Cost of the Business Acquired 3/26/23 39:00 00:00 0 /8 -

179. Recognizing/Measuring Assets, Liabilities, and Noncontrolli… 3/26/23 52:00 00:00 0 /8 -

180. Recognizing/Measuring Goodwill or Bargain Purchase 3/26/23 36:00 00:00 0 /8 -

181. Post-Acquisition Issues 3/26/23 31:00 00:00 0 /8 -

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 7/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

182. Disclosure Requirements—Acquisition Method 3/26/23 23:00 00:00 0 /8 -

183. Recording Business Combinations 3/26/23 49:00 00:00 0 /8 -

184. Adaptive Review III.4 3/26/23 40:00 00:00 - -

Financial Instruments

Assignment Title Due Est. Time Your Time Points Score

185. Financial Instruments Introduction 3/26/23 20:00 00:00 0 /8 -

186. Financial Instruments Disclosures 3/26/23 24:00 00:00 0 /8 -

Derivatives and Hedging

Assignment Title Due Est. Time Your Time Points Score

187. Derivatives Introduction 3/27/23 52:00 00:00 0 /8 -

188. Hedging Introduction 3/27/23 42:00 00:00 0 /8 -

189. Fair Value Hedges 3/27/23 25:00 00:00 0 /8 -

190. Cash Flow Hedges 3/27/23 21:00 00:00 0 /8 -

191. Foreign Currency Hedges 3/27/23 16:00 00:00 0 /8 -

192. Effectiveness and Disclosure 3/27/23 30:00 00:00 0 /8 -

193. Adaptive Review III.5 3/27/23 40:00 00:00 - -

194. Post Assessment III.3 3/27/23 57:00 00:00 0 /141 -

195. TBS Assessment III.3 3/27/23 01:20:00 00:00 0 /280 -

Foreign Currency Denominated Transactions

Assignment Title Due Est. Time Your Time Points Score

196. Introduction and Definitions 3/27/23 43:00 00:00 0 /8 -

197. Import Transaction 3/27/23 40:00 00:00 0 /8 -

198. Export Transaction 3/27/23 44:00 00:00 0 /8 -

Foreign Currency Hedges

Assignment Title Due Est. Time Your Time Points Score

199. Introduction to Forward and Option Contracts 3/27/23 38:00 00:00 0 /7 -

200. Natural (Economic) Hedge 3/27/23 57:00 00:00 0 /7 -

201. Hedging Forecasted Transactions and Firm Commitment 3/27/23 44:00 00:00 0 /7 -

202. Hedging Asset/Liability, Available-for-Sale, or Foreign Opera… 3/27/23 40:00 00:00 0 /7 -

203. Speculation and Summary 3/28/23 37:00 00:00 0 /7 -

Conversion of Foreign Financial Statements

Assignment Title Due Est. Time Your Time Points Score

204. Introduction to Conversion of Foreign Financial Statements 3/28/23 40:00 00:00 0 /8 -

205. Conversion Using Translation 3/28/23 38:00 00:00 0 /8 -

206. Conversion Using Remeasurement 3/28/23 45:00 00:00 0 /8 -

207. Remeasurement and Translation 3/28/23 22:00 00:00 0 /8 -

208. Adaptive Review III.6 3/28/23 40:00 00:00 - -

Leases

Assignment Title Due Est. Time Your Time Points Score

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 8/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

209. Background, Short-Term Leases, and Operating Leases 3/29/23 35:00 00:00 0 /9 -

210. Finance Lease Basics 3/29/23 36:00 00:00 0 /9 -

211. Finance Leases—Lessee 3/29/23 42:00 00:00 0 /9 -

212. Sales-Type Leases—Lessor 3/29/23 33:00 00:00 0 /9 -

213. Direct Financing Leases—Lessor 3/29/23 26:00 00:00 0 /9 -

214. Sale-Leasebacks and Disclosures 3/29/23 38:00 00:00 0 /9 -

215. Additional Aspects of Leases 3/29/23 40:00 00:00 0 /9 -

216. Adaptive Review III.7 3/30/23 40:00 00:00 - -

Not-for-Profit Organizations

Assignment Title Due Est. Time Your Time Points Score

217. Introduction to Types of Not-for-Profit Entities and Standard S… 3/30/23 25:00 00:00 0 /8 -

218. Financial Reporting 3/30/23 01:13:00 00:00 0 /8 -

219. Donations, Pledges, Contributions, and Net Assets 3/30/23 01:39:00 00:00 0 /8 -

220. Special Issues—Recent Developments 3/31/23 30:00 00:00 0 /8 -

221. Adaptive Review III.8 3/31/23 40:00 00:00 - -

Special Industries: Healthcare and Colleges

Assignment Title Due Est. Time Your Time Points Score

222. Healthcare Organizations 3/31/23 57:00 00:00 0 /8 -

223. Colleges and Universities 3/31/23 38:00 00:00 0 /8 -

224. Adaptive Review III.9 3/31/23 40:00 00:00 - -

225. Post Assessment III.4 4/1/23 01:13:00 00:00 0 /141 -

226. TBS Assessment III.4 4/1/23 03:00:00 00:00 0 /285 -

IV. State and Local Governments 2 days 0%

Assignment Title Due Est. Time Your Time Points Score

State and Local Government Concepts

Assignment Title Due Est. Time Your Time Points Score

227. Introduction to Governmental Organizations 4/1/23 26:00 00:00 0 /12 -

228. GASB Concept Statements 4/2/23 41:00 00:00 0 /12 -

229. Fund Accounting 4/2/23 49:00 00:00 0 /12 -

230. Measurement Focus Basis of Accounting 4/2/23 58:00 00:00 0 /12 -

231. Budgetary Accounting 4/2/23 41:00 00:00 0 /11 -

232. Encumbrance Accounting 4/2/23 54:00 00:00 0 /11 -

233. Deferred Outflows and Deferred Inflows of Resources 4/2/23 44:00 00:00 0 /11 -

234. Net Position and Fund Balance 4/2/23 54:00 00:00 0 /12 -

235. Governmental Funds 4/2/23 01:21:00 00:00 0 /12 -

236. Proprietary Funds 4/2/23 57:00 00:00 0 /12 -

237. Fiduciary Funds 4/2/23 01:09:00 00:00 0 /12 -

238. Adaptive Review IV.1 4/2/23 40:00 00:00 - -

239. Post Assessment IV.1 4/2/23 54:00 00:00 0 /110 -

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 9/10
2/27/23, 7:18 PM Wiley CPAexcel - FAR - Exam Plan Review

Format and Content of Annual Comprehensive Financial Report (ACFR)

Assignment Title Due Est. Time Your Time Points Score

240. The Annual Comprehensive Financial Report 4/3/23 01:18:00 00:00 0 /12 -

241. Determining the Financial Reporting Entity 4/3/23 43:00 00:00 0 /12 -

242. Major Funds and Fund-Level Reporting 4/3/23 36:00 00:00 0 /12 -

243. Deriving Government-Wide Financial Statements and Reconcil… 4/3/23 40:00 00:00 0 /12 -

244. Adaptive Review IV.2 4/3/23 40:00 00:00 - -

Typical Items and Specific Types of Transactions and Events

Assignment Title Due Est. Time Your Time Points Score

245. Interfund Transactions, Construction Projects, and Infrastruct… 4/3/23 38:00 00:00 0 /12 -

246. Long-Term Liabilities Other Than Bonded Debt 4/3/23 44:00 00:00 0 /12 -

247. Terminology and Nonexchange Transactions 4/3/23 01:01:00 00:00 0 /12 -

248. Special Items—Recent Developments 4/3/23 45:00 00:00 0 /12 -

249. Post Assessment IV.2 4/3/23 27:00 00:00 0 /112 -

250. TBS Assessment IV.1 4/3/23 01:20:00 00:00 0 /450 -

Final Thoughts 1 day -

Assignment Title Due Est. Time Your Time Points Score

251. Final Thoughts 4/3/23 05:00 00:00 - -

AICPA Released Questions 1 day -

Assignment Title Due Est. Time Your Time Points Score

252. 2020 4/3/23 01:00:00 00:00 - -

253. 2021 4/3/23 01:00:00 00:00 - -

254. 2022 4/4/23 01:00:00 00:00 - -

Practice Exams 3 days 0%

Assignment Title Due Est. Time Your Time Points Score

255. Practice Exam A 4/5/23 04:00:00 00:00 0 /333 -

256. Practice Exam B 4/6/23 04:00:00 00:00 0 /333 -

257. Unlimited Practice Exam 4/7/23 04:00:00 00:00 0 /333 -

Test Bank 1 day -

Assignment Title Due Est. Time Your Time Points Score

258. Test Bank 4/7/23 00:00 00:00 - -

Flashcard Bank 1 day -

Assignment Title Due Est. Time Your Time Points Score

259. Flashcard Bank 4/7/23 01:00:00 00:00 - -

© 2023, John Wiley & Sons, Inc. Contact Us | Version Info

https://app.efficientlearning.com/pv5/v8/5/app/cpa/far.html?#examPlanner 10/10

You might also like