Governmental Accounting Fund Types: GASB Rules for CPA FAR
Master governmental accounting fund types for CPA FAR with all 11 GASB funds explained clearly, including governmental, proprietary and fiduciary categories, measurement focus, modified accrual rules, the major fund test, fund balance classifications and the exam traps that cost candidates easy marks on test day.
Why do bonds sell at a discount or premium, and how does the effective interest method work? These bonds payable CPA notes explain stated vs market rates, full journal entries with a worked discount example, and the ASU 2015-03 rule for bond issue costs.
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Study Notes
CFA Level 1 Inventory Notes: FIFO, LIFO, Write-Downs and Long-Lived Assets
Master FIFO, LIFO and weighted average cost, convert LIFO accounts with the reserve, handle write-downs to net realizable value, and compare long-lived asset rules under IFRS and US GAAP, with one checked worked example, eight exam traps, and a one-page revision box.
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Study Notes
Indirect Method Cash Flow: FAR Notes & Example
Net income is accrual-based, so the indirect method undoes every accrual to find operating cash flow. These notes cover the reconciliation steps, the working capital direction rules students mix up most, a fully worked example, noncash disclosures, and key exam traps.
BDO Hiring Assurance Associate in New York: Apply Now [2026]
BDO USA is hiring an Assurance Associate in New York City for a Fall 2026 start in its Financial Services practice. Salary range $83,000 to $87,000, CPA exam eligibility required, travel as needed. See full requirements, day-to-day work and how to apply.
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Global Careers
Microsoft Hiring Financial Analyst in Redmond: Apply Now [2026]
Microsoft is hiring a Financial Analyst in Redmond, Washington for its two-year Finance Rotation Program. Complete up to four FP&A rotations, base pay $67,800 to $122,600 per year, Excel skills required, no visa sponsorship. See requirements, salary details and how to apply.
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Global Careers
Deloitte Hiring Tax Delivery Consultant in Gilbert: Apply Now [2026]
Deloitte Tax LLP is hiring a Tax Delivery Consultant in Gilbert, Arizona for a Summer 2027 start. Entry-level Big 4 tax role in International Tax and Transfer Pricing, hybrid schedule, minimum GPA 3.0, no visa sponsorship. Check requirements and how to apply.
DeeCast Hiring CA Fresher for International CFO & Controllership Role DeeCast is hiring a newly qualified Chartered Accountant as Executive – CFO & Controllership (International) in Connaught Place,…
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Jobs
Meesho Hiring CA Freshers | Assistant Manager Business Finance | Bangalore
Meesho Hiring CA Freshers for Business Finance Team Meesho is hiring Chartered Accountants from the 2025 and 2026 batches for its Business Finance team as Assistant Manager –…
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Jobs
AU Small Finance Bank Hiring Credit / Audit Assistant – Mortgage Loans in Jaipur
AU Small Finance Bank is hiring for the role of Credit / Audit Assistant – Mortgage Loans in Jaipur. The role is open to CA freshers as well…
Why Are Manhole Covers Round? Microsoft Answer [Solved]
Microsoft once asked every candidate: why are manhole covers round? The expected answer starts with geometry, a circle cannot fall through its own hole, but the best candidates kept going. Here is the complete reasoning walkthrough, the practical engineering details, and what the interviewer is really testing.
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Interview Prep
Two Doors Riddle: One Guard Lies, One Tells the Truth [Solved]
Two guards, two doors, one question. One guard always tells the truth and the other always lies, and you get a single question before choosing a door. This is the exact question to ask, why it works no matter who you ask, and the classic trap that catches most candidates.
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Interview Prep
Monty Hall Problem Answer: Switch Doors [Solved]
The Monty Hall problem is the most famous probability brain teaser in finance interviews. The answer is to always switch doors, and this post proves why with the three-case breakdown, the math that trips up half the candidates, and what the interviewer is actually testing.
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Interview Prep
Bacteria Doubles Every Minute: The J.P. Morgan Interview Question
A bacteria colony doubles every minute and fills the dish in 60 minutes. How full is it at minute 59? The J.P. Morgan interview puzzle, answered and explained step by step.
BDO Hiring Assurance Associate in New York: Apply Now [2026]
BDO USA is hiring an Assurance Associate in New York City for a Fall 2026 start in its Financial Services practice. Salary range $83,000 to $87,000, CPA exam eligibility required, travel as needed. See full requirements, day-to-day work and how to apply.
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Global Careers
Microsoft Hiring Financial Analyst in Redmond: Apply Now [2026]
Microsoft is hiring a Financial Analyst in Redmond, Washington for its two-year Finance Rotation Program. Complete up to four FP&A rotations, base pay $67,800 to $122,600 per year, Excel skills required, no visa sponsorship. See requirements, salary details and how to apply.
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Global Careers
Deloitte Hiring Tax Delivery Consultant in Gilbert: Apply Now [2026]
Deloitte Tax LLP is hiring a Tax Delivery Consultant in Gilbert, Arizona for a Summer 2027 start. Entry-level Big 4 tax role in International Tax and Transfer Pricing, hybrid schedule, minimum GPA 3.0, no visa sponsorship. Check requirements and how to apply.
CA Intermediate Result September 2026 Declared: Pass Percentage, Scorecard and What Next
ICAI has declared the CA Intermediate result for the September 2026 examination. Group I pass percentage is 23.14%, Group II is 18.92% and both groups is 13.21%. Check your scorecard at caresults.icai.org.
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News
CA Intermediate Result Sept 2026: How to Check at caresults.icai.org
ICAI is expected to declare the CA Intermediate result for September 2026 on 22 October 2026 at caresults.icai.org. This guide gives the official links, the six steps to check your scorecard with roll number and registration number, what to keep ready, and what to do next.
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News
DISA 4.0 Is Coming: DISA 3.0 Candidates Get Last 4 Attempts from Nov 2026
ICAI is upgrading DISA 3.0 to DISA 4.0, and DISA 3.0 candidates now have only their last 4 attempts left, starting with the 28 November 2026 Assessment Test. New ISA 3.0 enrolment is closed. Here is who is affected, what stays the same, and how to prepare.
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