AICPA / Technical Questions and Answers

1000 Financial Statement Presentation 3 1100 Statement of Financial Position 1200 Income Statement 1300 Statement of Cash Flows 1400 Consolidated Financial Statements 1500 Financial Statements Prepared in Accordance With a Special Purpose Framework 1600 Personal Financial Statements 1700 Prospective Financial Statements 1800 Notes to Financial Statements 1900 Interim Financial Information 2000 Assets 43 2110 Cash 2120 Temporary Investments 2130 Receivables 2140 Inventories 2210 Fixed Assets 2220 Long-Term Investments 2230 Noncurrent Receivables 2240 Cash Surrender Value of Life Insurance 2250 Intangible Assets 2260 Other Assets 3000 Liabilities and Deferred Credits 111 3100 Current Liabilities 3200 Long-Term Debt 3300 Deferred Taxes 3400 Contingent Liabilities 3500 Commitments 3600 Deferred Credits 3700 Pension Obligations 4000 Capital 135 4110 Issuance of Capital Stock 4120 Reacquisition of Capital Stock 4130 Warrants 4150 Stock Dividends and Stock Splits 4160 Contributed Capital 4200 Retained Earnings 4210 Dividends 4230 Capital Transactions 5000 Revenue and Expense 153 5100 Revenue Recognition 5210 Depreciation and Depletion 5220 Interest Expense 5230 Employee Benefit Plans 5240 Cost Allocation 5250 Tax Allocation 5260 Estimated Losses 5290 Other Expenses 5400 [Deleted] 5500 Earnings per Share 5600 Leases 5700 Contributions Made 6000 Specialized Industry Problems 201 6130 Finance Companies 6140 Not-For-Profit Entities 6300 Insurance Companies 6400 Health Care Entities 6500 Extractive Industries 6600 Real Estate 6700 Construction Contractors 6910 Investment Companies 6930 Employee Benefit Plans 6931 Financial Statement Reporting and Disclosure -- Employee Benefit Plans 6932 ERISA Reporting and Disclosures 6933 Auditing Employee Benefit Plans 6934 Limited-Scope Audits -- Employee Benefit Plans 6935 Multiemployer Plans 6936 Auditing Defined Contribution Plans 6937 Auditing Defined Benefit Plans 6938 Auditing Health and Welfare Plans 6939 Auditor's Reports --

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.