PART VI: APPENDICES AND REFERENCE MATERIALS

In this section

• Chapter 27: Key Formulas, Ratios, and Quick Reference
  • Common Formulas for BAR Analysis
    Explore essential financial ratios and metrics for effective Business Analysis and Reporting, including EPS, ROI, IRR, and more. Gain a thorough understanding of these formulas, practical tips for application, and real-world scenarios to make informed decisions and excel in the BAR section of the CPA exam.
  • Leverage, Liquidity, and Efficiency Metrics
    Explore essential leverage, liquidity, and efficiency metrics for financial analysis, including core formulas, practical examples, and key interpretive insights.
  • Capital Budgeting Techniques
    Learn essential NPV, IRR, and Payback methods, along with advanced nuances and best practices in capital budgeting decisions for CPA BAR success.
  • Governmental Accounting Reference Tables
    Explore essential GASB statements, government fund categorizations, and real-world references for state and local contexts in this comprehensive guide to governmental accounting reference tables.
• Chapter 28: Glossary of Terms
  • Core Terminology
    Explore essential financial and accounting definitions for the BAR CPA Exam, covering cost drivers, fair value measurement, and more.
  • Industry and Regulatory Acronyms
    Discover the essential industry and regulatory acronyms encountered in Business Analysis and Reporting, from standard-setters to auditing bodies.
  • Digital and Tech-Driven Terminology
    Explore essential digital and technology-driven terms—including AI, IoT, RPA, blockchain, and more—that underpin modern accounting and analysis for the BAR portion of the CPA Exam.
  • GASB vs. FASB Notable Contrasts
    Discover key differences between GASB and FASB frameworks, including conceptual approaches, measurement focuses, and typical items such as pensions, derivatives, and intangible assets. Learn how each board shapes financial reporting for governmental vs. private sector entities with practical examples and statement references.
• Chapter 29: Additional Resources and Templates
  • Blueprint Cross-Referencing
    This comprehensive guide provides a detailed cross-map of the CPA Business Analysis and Reporting (BAR) Supplemental Guide content to the official AICPA BAR Blueprint, enabling efficient and purposeful exam study.
  • Sample Checklists and Flowcharts
    Discover comprehensive, ready-to-use checklists and flowcharts that streamline internal control reviews, consolidation procedures, and budgeting programs, helping CPA candidates efficiently prepare for the BAR exam.
  • Data Analytics Workpapers
    Explore structured approaches for creating and organizing data analytics workpapers to validate financial data sets, document analysis processes, and ensure audit-ready findings.
  • Recommended Readings and Online Tools
    Explore essential books, articles, and digital platforms that enrich your understanding of Business Analysis and Reporting for the CPA exam. Delve into authoritative references, cutting-edge analytics tools, and curated business periodicals that will elevate your professional capabilities.
• Chapter 30: Index
  • Topical Index
    A comprehensive guide to quickly locating concepts and references across all chapters of the BAR Examination Supplemental Guide, organized alphabetically by major subject areas.
  • Authoritative Literature Excerpts
    [Explore essential authoritative excerpts from FASB, IFRS, and GASB guidance, reinforcing core concepts for CPA candidates focusing on Business Analysis and Reporting (BAR).]
  • BAR Examination Cross-Reference to Chapters
    This comprehensive cross-reference matrix helps readers locate crucial topics across chapters of the Business Analysis and Reporting (BAR) CPA guide, consolidating essential exam insights for efficient study and review.
  • General Index
    Explore a comprehensive alphabetical listing of key accounting, finance, and managerial concepts covered throughout the BAR CPA Examination Supplemental Guide, providing a quick reference to all significant topics.