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The California Board of Accountancy (CBA) has extensive information for CPA Exam Applicants and for CPA Licensing Applicants here. Exam educational requirements The educational requirements to take the exam are listed in the Uniform CPA Exam Handbook (p. 3): A baccalaureate degree 24 semester units of core accounting subjects 24 semester units of business-related subjects Licensure educational requirements The additional educational requirements to be licenced as a CPA are listed in the Uniform CPA Exam Handbook (p.

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Equity Investments Fair-value Through Net Income (ASC 321) Equity method (ASC 323) Equity method: significant but not controlling influence Equity method: adjustments to investment Fair value election option (ASC 825) Fair value method Journal entries: Fair value Effects on income statements: fair value method Effects on balance sheet statement: fair value method Effects on cash flowstatement: fair value method Equity method Journal entries: equity method Effects on income statements: equity method Effects on balance sheet statement: equity method Effects on cash flowstatement: equity method Equity Investments Equity -how classify and account for depends on level of influence

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Teaching

I teach the following courses in Sonoma State University’s undergraduate business program:

  • BUS 230A: Introduction to Financial Accounting
  • BUS 330A: Intermediate Accounting I
  • BUS 330B: Intermediate Accounting II
  • BUS 430: Advanced Accounting