tag:blogger.com,1999:blog-553467496324806396.post982102568690735335..comments2022-09-26T07:20:42.987-05:00Comments on I'm Taking the CPA Exam: How are Scores Released?Dalehttp://www.blogger.com/profile/03880433518147497368noreply@blogger.comBlogger10125tag:blogger.com,1999:blog-553467496324806396.post-47697741936014824132014-03-24T19:13:26.834-05:002014-03-24T19:13:26.834-05:00Very good site you have here but I was curious if ...Very good site you have here but I was curious if you knew of any message boards that cover <br />the same topics talked about here? I'd really like to be a <br />part of online community where I can get advice from <br />other experienced individuals that share the same interest.<br />If you have any suggestions, please let me know. <br />Thank you!<br /><br />Feel free to visit my blog post ... <a href="http://is.gd/U512q8" rel="nofollow">billigste a kasse</a>Anonymousnoreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-53406852265761916492010-05-07T10:26:33.643-05:002010-05-07T10:26:33.643-05:00Registering for the exam is done by your state boa...Registering for the exam is done by your state board. For me that is Texas I everything is pretty straight-forward on their site. I just log in and then select 'CBT Eligibility Application (apply online)' and I'm off and running.Dalehttps://www.blogger.com/profile/03880433518147497368noreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-82663614851385024962010-05-06T20:26:42.122-05:002010-05-06T20:26:42.122-05:00I completed the application for the CPA exam and I...I completed the application for the CPA exam and I paid the fees associated with the application. I paid for only one section of the exam. I got the NTS letter for that section. How do I go about registering for other sections and paying for them? <br /><br />You are the person I first think of when I have a question, sorry :)Taranoreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-3991172027012965372010-05-05T23:10:51.010-05:002010-05-05T23:10:51.010-05:00I handled several items like that. I finally came...I handled several items like that. I finally came to a point I said "I don't understand this but I can memorize it for the exam" and then just memorized it. Of course I ended up with a written item covering that topic which was harder to do since I didn't fully grasp that material, but I got the MC parts right.Dalehttps://www.blogger.com/profile/03880433518147497368noreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-58533468664072781812010-05-05T15:52:28.062-05:002010-05-05T15:52:28.062-05:00Thank you for your explanation! I will just have t...Thank you for your explanation! I will just have to remember or memorize what to do with these items on the cash flow statement.<br /><br />:)Taranoreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-51034525343599288622010-05-04T17:02:05.625-05:002010-05-04T17:02:05.625-05:00Alas, I do not have the final review book, just th...Alas, I do not have the final review book, just the basic course. I'll take a stab at it though. <br /><br />You would add in the net income from non-controlling interest (assuming indirect method)since you have consolidated 100% of the entity. (emphasis on 'net income'). Basically you are adding back the minority interest portion of income in the calculation to come up with actual cash flow. If you sold $100 worth of widgets to someone your cash flow is +$100 even if ultimately you had to pass some of those earnings to another party.<br /><br />You would subtract equity in earnings as it is not an operating activity per say (emphasis on 'equity in earnings'). While you may not get that portion of the income, it is not part of your operating activities. Although, any actual cash dividends paid to the minority holders would be a minus to cash.<br /><br />Hopefully that will help.Dalehttps://www.blogger.com/profile/03880433518147497368noreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-59352076928081963332010-05-04T16:40:26.758-05:002010-05-04T16:40:26.758-05:00Final Review Book- Section 4 Page 17. Also, from t...Final Review Book- Section 4 Page 17. Also, from the homework questions from section 4, question #8.Taranoreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-33873886506352379272010-05-04T08:41:27.495-05:002010-05-04T08:41:27.495-05:00I would have to see the questions to get the diffe...I would have to see the questions to get the difference between the two. Feel free to email me them if you'd like.Dalehttps://www.blogger.com/profile/03880433518147497368noreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-3949565179457922952010-05-03T22:52:29.467-05:002010-05-03T22:52:29.467-05:00Question, if you remember.
Why do we add back &qu...Question, if you remember.<br /><br />Why do we add back "minority interest in net income of subsidiary" to operating activities of the statement of cash flows?<br /><br />I am just a bit confused because I am looking at another example that subtracts "equity in earning of unconsolidated affiliate" from the operating activities of the statement of cash flows.<br /><br />At this moment, it is not registering.<br /><br />Your help would be appreciated, again! :)Taranoreply@blogger.comtag:blogger.com,1999:blog-553467496324806396.post-8021994907421635012010-05-03T20:03:06.651-05:002010-05-03T20:03:06.651-05:00I still have to read it, but thank you for going o...I still have to read it, but thank you for going out of your way to explain it. I really appreciate it. :)Taranoreply@blogger.com