USCPA Abitus FARテキスト(ver6.1)分類

FAR 1

Basic Concepts of Financial Accounting
Financial Statements
Cash and Accounts Receivable
Inventories
Current Liabilities and Contingencies

FAR 2

Property, Plant, and Equipment
Intangible Assets
Time Value of Money
Bonds
Leases
Notes Receivable and Payable
Revenue Recognition

FAR 3

Pensions and Postretirement Benefits
Stockholder’s Equity
Dilutive Securities and Earnings per Share

FAR 4

Investments 
Deferred Taxes 
Statement of Cash Flows
Business Combinations(1) 
Business Combinations(2) 
Foreign Currency Transactions 
Translation of Foreign Currency Financial Statements 
Accounting Changes and Error Corrections 
Partnership 
Miscellaneous Topics 
First-time Adoption of International Financial Reporting Standards 

FAR 5

Basic Concepts of Accounting and Reporting for Governmental and Not-for-Profit Organizations 
Fund Accounting 
Government Financial Reporting 
Budgetary Accounting 
Governmental Activities-Recognizing Revenues 
Governmental Activities-Recognizing Expenditures and Expenses 
Governmental Activities-Accounting for Capital Projects and Debt Services 
Governmental Activities-Miscellaneous Topics 
Business-Type Activities and Internal Services 
Permanent Funds and Fiduciary Funds 
Nongovernmental Not-for-Profit Organizations 
Not-for-Profit Health Care Organizations and Colleges & Universities

Abitus FAR教材(ver6.1)のMC/TBS問題数

MC問題: 149(FAR1)+172(FAR2)+108(FAR3)+284(FAR4)+167(FAR5) = 880問
TBS問題: 60(FAR1~3)+32(FAR4)+29(FAR5) = 121問

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