Category: Study Notes

Topic notes for the CPA, CFA, ACCA and CA exams, built from the official syllabus and exam blueprints. Every note carries worked examples, comparison tables and a revision box.

CFE Fraud Schemes Notes: Skimming, Billing Schemes and Cash Theft Explained
Study Notes

CFE Fraud Schemes Notes: Skimming, Billing Schemes and Cash Theft Explained

CFE fraud schemes notes for the Financial Transactions and Fraud Schemes syllabus area: skimming, cash larceny, billing schemes, payroll fraud, check tampering…

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Governmental Accounting Fund Types: GASB Rules for CPA FAR
Study Notes

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…

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Bonds Payable CPA Notes: Discount, Premium and Effective Interest [Worked Example]
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Bonds Payable CPA Notes: Discount, Premium and Effective Interest [Worked Example]

Why do bonds sell at a discount or premium, and how does the effective interest method work? These bonds payable CPA notes…

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CFA Level 1 Inventory Notes: FIFO, LIFO, Write-Downs and Long-Lived Assets
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…

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Indirect Method Cash Flow: FAR Notes & Example
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,…

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Audit Assertions and Evidence Explained for CPA AUD
Study Notes

Audit Assertions and Evidence Explained for CPA AUD

Management assertions are the claims inside every financial statement, and audit evidence is how you test them. These AUD notes cover the…

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ACCA 2027 Redesign Guide: 11 Exams, New Levels and Transition Map [2027]
Study Notes

ACCA 2027 Redesign Guide: 11 Exams, New Levels and Transition Map [2027]

ACCA replaces its 13-exam qualification with an 11-exam structure from September 2027. See the new Knowledge, Expertise and Strategic Professional levels, the…

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Microsoft AB-730 Exam Guide [2026]: No-Coding Copilot Certification for Finance Professionals
Study Notes

Microsoft AB-730 Exam Guide [2026]: No-Coding Copilot Certification for Finance Professionals

The Microsoft AB-730 exam guide for the AI Business Professional credential: what changed in the October 2026 refresh, the four skills domains,…

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Microsoft AI-103 Exam Guide: Syllabus, Cost, Passing Score and 6-Week Study Plan
Study Notes

Microsoft AI-103 Exam Guide: Syllabus, Cost, Passing Score and 6-Week Study Plan

AI-103 replaced the retired AI-102. This guide covers the five domains, who should take it, a week-by-week 6-week study plan and a…

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Microsoft AB-100 Exam Guide: MB-335, MB-700 and PL-500 Retired, AZ-500 to SC-500
Study Notes

Microsoft AB-100 Exam Guide: MB-335, MB-700 and PL-500 Retired, AZ-500 to SC-500

Microsoft retired MB-335, MB-700 and PL-500 on June 30, 2026, and AB-100 is the expert path it points architects toward. This guide…

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