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Aprajita Kumar
  • Female
  • Wilton, CT
  • United States
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CPA Exam Status - so far I have passed:
FAR, AUD, REG, BEC, I'm Here to Help!
Exam Prep I Have Used:
Bisk, Wiley

Aprajita Kumar's Blog

Revenue Recognition (contd.)

Posted on March 10, 2010 at 2:39pm 0 Comments

In my last post I addressed the conceptual framework on revenue recognition. Only when the revenue is both earned and recognizable (i.e. when the earning process is finished or nearly finished and delivery/exchange has taken place), it gets recognized in the financial statements.....few alternative revenue recognition methods are being discussed underneath concisely…
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Revenue Recognition

Posted on March 1, 2010 at 1:52pm 0 Comments

Revenue is one of the most important indicators of a successful business. Since revenue reporting directly impacts an entity's results of operations and financial position, it is essential to have a thorough knowledge of the underlying concepts and practices. However, revenue accounting literature has emanated in various diverse pronouncements that at times it is often challenging to relate and identify the appropriate pronouncement.....… Continue

Earnings Per Share

Posted on February 5, 2010 at 5:23pm 0 Comments

Hello Friends!

It's been some time since I last wrote on "Pension Accounting". I apologize for not being able to keep up with the desired pace and will endeavour not to lose track of it. Laying my thoughts aside on how I feel about neglecting the job I volunteered for, I shift to an interesting topic “Earnings Per Share(EPS)” ....follow me...

Pension Accounting

Posted on January 21, 2010 at 1:35pm 0 Comments

Bonjour! Dear Friend



Prior to initiating the discussion on the subject matter for the day, I want to make some confessions. Pension Accounting was a thorny topic for me and it took me some time to imbibe it. Whilst I am going to write about it, makes me feel perturbed, yet I want to share my learning with you. At work, a project director taught me a mantra once “keep things simple, keep things stupid” and they are easy to manage. I tried applying the same mantra here and it… Continue

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At 1:33pm on January 22, 2010, CPA Exam Club said…
How about a profile pic to go with your great blog posts? ;-)
At 8:56pm on December 18, 2009, CPA Exam Club said…
Welcome to the Club!
 
 
 

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