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CPA Exam Preparation: BAR (Business Analysis & Reporting)
Comprehensive preparation for the AICPA Uniform CPA Examination - Business Analysis and Reporting (BAR) Discipline section under CPA Evolution. In-depth coverage of advanced financial statement analysis, DuPont diagnostics, capital budgeting, cost accounting, standard costing, activity-based costing, transfer pricing, complex revenue recognition (ASC 606), leases (ASC 842), business combinations (ASC 805), consolidations (ASC 810), derivatives and hedging (ASC 815), foreign currency operations (ASC 830), and state and local governmental accounting (GASB 34/54).
Course Overview
Comprehensive preparation for the AICPA Uniform CPA Examination - Business Analysis and Reporting (BAR) Discipline section under CPA Evolution. In-depth coverage of advanced financial statement analysis, DuPont diagnostics, capital budgeting, cost accounting, standard costing,...
What You'll Learn
- Execute advanced financial statement ratio analytics, 5-stage DuPont ROE decomposition, and cash flow liquidity diagnostics to identify operating distress and debt covenant risks.
- Formulate optimal corporate capital structures, calculate Weighted Average Cost of Capital (WACC), and evaluate complex capital budgeting projects using NPV, IRR, and real options.
- Design and optimize Activity-Based Costing (ABC) multi-tier cost pools, standard costing 4-variance systems, Cost-Volume-Profit (CVP) models, and multi-divisional transfer pricing strategies.
- Master the FASB ASC 606 5-step revenue recognition model for multi-element software bundles, variable consideration constraints, intellectual property licenses, and long-term percentage-of-completion contracts.
- Account for complex lessee and lessor transactions under ASC 842, including operating vs. finance lease remeasurements, right-of-use asset impairments, and sale-leaseback arrangements.
Requirements
- Completion of a bachelor's degree in accounting or equivalent coursework covering intermediate financial accounting, managerial cost accounting, and basic US GAAP.
- Familiarity with the AICPA CPA Evolution Uniform CPA Examination format and completion or concurrent study of the Financial Accounting and Reporting (FAR) Core section.
- A financial or scientific calculator and proficiency with spreadsheet software (e.g., Excel) for multi-period discounted cash flows and consolidation schedules.
Earn Your Certificate
Showcase your skills with a certificate! Complete the course, submit your project, and earn your certificate. Here's a sample of what you'll receive to show off your accomplishments.
Course Curriculum
Open-access academic curriculum. All foundational lectures available to read free.
8 Chapters
•32 Lecture
•24h
1. Comparative Financial Ratio Analysis, DuPont Decomposition & Working Capital Analytics
Comparative Financial Ratio Analysis, DuPont Decomposition & Working Capital Analytics Figure: Illustrating core concepts of Comprehensive Theoretical Framework Multidimensional Ra within CPA Exam Preparation BAR Business Analysis Re. 1. Comprehensive Theoretical Framework: Multidimensional Ratio Analysis & DuPont Mechanics Within the Business Analysis and Reporting (BAR) Discipline of the...
45 minutes
2. Capital Structure Optimization, Cost of Capital (WACC) & Corporate Leverage Dynamics
Capital Structure Optimization, Cost of Capital (WACC) & Corporate Leverage Dynamics Figure: Illustrating core concepts of Comprehensive Theoretical Framework Modern Capital Stru within CPA Exam Preparation BAR Business Analysis Re. 1. Comprehensive Theoretical Framework: Modern Capital Structure & Cost of Capital Capital structure theory evaluates how an enterprise finances its overall op...
45 minutes
3. Capital Budgeting Mechanics: Discounted Cash Flows, NPV, IRR & Real Options Analysis
Capital Budgeting Mechanics: Discounted Cash Flows, NPV, IRR & Real Options Analysis 1. Comprehensive Theoretical Framework: Long-Term Capital Allocation & Decision Criteria Capital budgeting represents the strategic process of planning, evaluating, and selecting long-term enterprise investments that generate economic returns across multi-year operating horizons. On the CPA BAR examination...
45 minutes
4. Prospective Financial Reporting: Financial Forecasting, Projections & Debt Covenant Compliance
Prospective Financial Reporting: Financial Forecasting, Projections & Debt Covenant Compliance Figure: Illustrating core concepts of Comprehensive Theoretical Framework Prospective Financi within CPA Exam Preparation BAR Business Analysis Re. 1. Comprehensive Theoretical Framework: Prospective Financial Information (PFI) & Attestation Standards Prospective Financial Information (PFI) consi...
45 minutes
Academic Ecosystem & Connected Pathways
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Digital Research Library16,000+ open-access monographs & textbooks
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Instructor
PAMCET Learning Team
Institutional Course Curation · PAMCET
Qualifications:
PAMCET Learning Team — Institutional Course Curation, Digitpen Hub LtdMy Skills:
- Curriculum Curation
- Course Content Review
- Learning Outcome Design
- Course Publishing & Quality Assurance
- Platform Content Operations
Reviews
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Free$15100% Off
Certificate available separately for $5 after completionCourse Includes
8 Chapters
32 Lectures
2 - 4 weeks
Skill Level advanced
Taught in English
Lifetime Access
Certification of Completion
Category: CPA BAR: Business Analysis & Reporting
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