Free CPA BAR (Business Analysis & Reporting) Lessons
All 37 CPA BAR (Business Analysis & Reporting) lessons are free to read, each with worked examples and audio narration. No signup required.
Business Analysis
- Financial Statement Analysis (16 min)
- Non-Financial and Non-GAAP Measures of Performance (19 min)
- Managerial and Cost Accounting (19 min)
- Budgeting, Forecasting and Projection (20 min)
- Capital Structure (20 min)
- Investment Alternatives Using Financial Valuation Decision Models (18 min)
- Risk Management (18 min)
- Economic and Market Influences on Business (19 min)
Technical Accounting and Reporting
- Indefinite-Lived Intangible Assets, Including Goodwill (18 min)
- Internally Developed Software (16 min)
- Revenue Recognition (19 min)
- Stock Compensation (Share-Based Payments) (18 min)
- Research and Development Costs (15 min)
- Business Combinations (18 min)
- Consolidated Financial Statements (19 min)
- Derivatives and Hedge Accounting (20 min)
- Leases (20 min)
- Public Company Reporting Topics (21 min)
- Financial Statements of Employee Benefit Plans (18 min)
State and Local Governments
- Government-wide Financial Statements (17 min)
- Governmental Funds Financial Statements (19 min)
- Proprietary Funds Financial Statements (19 min)
- Fiduciary Funds Financial Statements (19 min)
- Notes to Financial Statements (17 min)
- Management's Discussion and Analysis (19 min)
- Budgetary Comparison Reporting (18 min)
- Required Supplementary Information (RSI) Other Than MD&A (19 min)
- Financial Reporting Entity, Including Blended and Discrete Component Units (20 min)
- Deriving Government-Wide Financial Statements and Reconciliation Requirements (17 min)
- Net Position and Components Thereof (20 min)
- Fund Balances and Components Thereof (18 min)
- Capital Assets and Infrastructure Assets (18 min)
- General and Proprietary Long-Term Liabilities (18 min)
- Interfund Activity, Including Transfers (19 min)
- Nonexchange Revenue Transactions (18 min)
- Expenditures and Expenses (19 min)
- Budgetary Accounting and Encumbrances (18 min)