今日も頑張る。

CPA

今日も問題を解いて行く。現在FAR問題集第２章問129
うーん、Current Liability でつまづいた。今日は、こんな感じ。

  • Bank Reconciliation

ex.Deposit in tranist +1000,Outstanding Checks (1200) --Bank statement
Note collected by bank +150,Customr's NFS Check (170) --Book

  • Overdraft=Current Liability
  • Cash legally restricted →long-term investoment
  • Disposal of Asset →Other Assets (Point BV or NRV)
  • Assignment and Factoring→(surrenderd or not surrenderd→with recouse obligation
  • Due from Factor and Factor's Hoidback for sales discount or return
  • Recourse liability for Uucollectible Accounts
  • Ddiscounting Notes Receivable (compute discount MV x discout rate x term) case of with recourse →Contingent Liability →Disclose

こんな感じです。まだまだ要精進。