Free CPA BAR (Business Analysis & Reporting) Lessons

All 37 CPA BAR (Business Analysis & Reporting) lessons are free to read, each with worked examples. Just a free account, no card.

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Business Analysis

Financial Statement Analysis (29 min)
Non-Financial and Non-GAAP Measures of Performance (19 min)
Managerial and Cost Accounting (34 min)
Budgeting, Forecasting and Projection (21 min)
Capital Structure (34 min)
Investment Alternatives Using Financial Valuation Decision Models (19 min)
Risk Management (40 min)
Economic and Market Influences on Business (19 min)

Technical Accounting and Reporting

Indefinite-Lived Intangible Assets, Including Goodwill (19 min)
Internally Developed Software (16 min)
Revenue Recognition (20 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 (21 min)
Public Company Reporting Topics (21 min)
Financial Statements of Employee Benefit Plans (18 min)

State and Local Governments

Government-wide Financial Statements (18 min)
Governmental Funds Financial Statements (19 min)
Proprietary Funds Financial Statements (19 min)
Fiduciary Funds Financial Statements (19 min)
Notes to Financial Statements (18 min)
Management's Discussion and Analysis (19 min)
Budgetary Comparison Reporting (19 min)
Required Supplementary Information (RSI) Other Than MD&A (20 min)
Financial Reporting Entity, Including Blended and Discrete Component Units (21 min)
Deriving Government-Wide Financial Statements and Reconciliation Requirements (18 min)
Net Position and Components Thereof (33 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 (20 min)
Nonexchange Revenue Transactions (19 min)
Expenditures and Expenses (19 min)
Budgetary Accounting and Encumbrances (19 min)