Bec cpa - Study guides, Class notes & Summaries
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BEC CPA Exam Review With 100% Correct Answers 2023
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BEC CPA Exam Review With 100% Correct Answers 2023
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BEC CPA Exam Review | With complete solution | latest 2024/2025
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BEC CPA Exam Review | With complete solution | latest 2024/2025
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BEC CPA Exam Notes
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BEC CPA Exam Notes 
 
SU 1 (18% of test) - ANSWER-Corporate Governance 
 
Basic Corporate Documents - ANSWER-Articles of Incorporation: Corp's name, # Share authorized, Address of Registered Office, Name of Registered Agent, Name and Address of each incorporator 
Filed with secretary of state 
Articles of Incorporation are general. 
Bylaws: contain information about managing affairs of corporation. Bylaws are detailed. 
 
Common and Preferred Shareholders - ANSWER-Common have contributed basic ...
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BEC CPA Exam Notes Questions & Answers 2023/2024
- Exam (elaborations) • 30 pages • 2023
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BEC CPA Exam Notes Questions & Answers 2023/2024 
 
SU 1 (18% of test) - ANSWER-Corporate Governance 
 
Basic Corporate Documents - ANSWER-Articles of Incorporation: Corp's name, # Share authorized, Address of Registered Office, Name of Registered Agent, Name and Address of each incorporator 
Filed with secretary of state 
Articles of Incorporation are general. 
Bylaws: contain information about managing affairs of corporation. Bylaws are detailed. 
 
Common and Preferred Shareholders - ANSWER-...
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BEC CPA Exam (Module 1) 2024 Exam Questions and Answers
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BEC CPA Exam (Module 1) 2024 Exam Questions and Answers
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BEC CPA Exam (Module 1)
- Exam (elaborations) • 17 pages • 2023
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BEC CPA Exam (Module 1) 
 
 
3 Categories of Objectives within the COSO framework - ANSWER-ORC 
 
1. Operations 
2. Reporting (focus of COSO) 
3. Compliance 
 
5 Components of Internal Control - ANSWER-CRIME (applies to all 3 objectives) 
 
Control Environment 
Risk Assessment 
Information and Communication 
Monitoring 
Existing Control Activities 
 
Control Environment (CRIME) - 5 principles - ANSWER-EBOCA 
 
Ethics 
Board independence 
Organizational Structure 
Commitment to Competence 
A...
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BEC CPA Exam Formulas/Ratios
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BEC CPA Exam Formulas/Ratios 
 
 
Stated Interest Rate/ SAR/ Nominal Int. Rate - ANSWER-no calculation needed! 
 
EIR (effective int. rate) - ANSWER-EIR= Int. paid per period/net loan proceeds 
 
 =((P*SAR)/#ofperiods)/net loan proceeds 
 
net loan proceeds= 
 loan proceeds - compensating balance 
 
APR (annual percentage rate) - ANSWER-APR= EIR * periods in a year 
 
EAR (effective annual percentage rate) - ANSWER-EAR = (1 + EIR) -1 
 
 = (1 + (i/P)) ^P - 1 
 
= ( (1+SR)/#ofperiods)^#ofperiods...
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BEC CPA Exam Chapter 1
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BEC CPA Exam Chapter 1 
 
 
Committee of Sponsoring organizations - ANSWER-- Independent private sector created in the mid 1980's to study the factors that led to fraulent financial reporting 
 
Internal Control - Integrated Framework - ANSWER--Used by a company's management and BOD to obtain initial understanding of what constitutes on effective IC 
- Provides confidence to external stakeholders 
- Principles based approach ( not black and white) 
- eveolved into 17 principles that are categ...
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BEC CPA 2023
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BEC CPA 2023 
 
 
business process - ANSWER-is a set of related activities and tasks brought together to achieve a desired outcome. Typically, it is a series of tasks that culminate in a product, service, or business goal. 
 
operating processes - ANSWER-the activities related to the business's core objectives. 
 
Projects are related activities that either - ANSWER-(1) Are nonroutine 
 (2) contribute directly to achieving the business's core objectives but only happen over an extended period...
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BEC CPA Exam Review Questions & Answers 2023/2024
- Exam (elaborations) • 16 pages • 2023
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BEC CPA Exam Review Questions & Answers 2023/2024 
 
Demand Curve Shift Upward (direct relationship-positive shift) - ANSWER-The price of subsitute goods, expectations of price changes, income for normal goods, and extent of market 
 
Demand Curve Shift Downward (inverse relationship-neg. shift) - ANSWER-The price of complement good, income for inferior goods, and consumer boycotts 
 
SWOT analysis - ANSWER-strengths, weaknesses, opportunities, threats 
 
Three common measures of price inflation...
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