University Pass (Student) - Financial Accounting and Reporting (FAR)



Topics include:

  • Balance Sheet, Income Statement
  • Statement of Cash Flows
  • Statement of Retained Earnings
  • Bonds
  • Leases
  • Pensions
  • Consolidations
  • International Financial Reporting Standards
  • Governmental and Non-profit Accounting

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Includes topics related to conceptual framework and standard setting for business and nonbusiness entities, financial statement preparation for nongovernmental, not-for-profit and for profit entities, SEC reporting requirements, segment reporting, consolidations, special purpose frameworks.

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  • Features Surgent’s award-winning A.S.A.P. Technology for all four CPA Exam Sections
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  • Surgent CPA Review Core Features

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    Bite-Sized Videos
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    A.S.A.P. Technology Phases Overview


    Using assessment results, ongoing study session results, and real CPA Exam content weightings, we create a hyper-personalized study program that continually adapts to your progress.

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    *88% pass rate based on students who achieved a ReadySCORE of 75 or more across all content areas, topics, and question types.