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  • Understanding Variances in Accounting

    A variance is defined as the difference between budgeted and actual amounts in an account balance. Keep in mind, however, that the CPA exam uses the t...

    In CPA

  • 10 Important Formulas on the CPA Exam

    Here are some important formulas that often appear on the CPA exam. Understanding these formulas will help you boost your test score. These formulas a...

    In CPA

  • Accruals in Accounting

    One frequently tested topic on the CPA exam is accrual basis accounting. Companies that need to comply with GAAP (generally accepted accounting princi...

    In CPA