EA Exam Course: Cash vs Accrual Accounting: $30M Gross Receipts Test + 12-Month Rule
Автор: Enrolled Angel
Загружено: 2026-02-27
Просмотров: 2
Описание:
EA Exam Prep Course — Part 2: Businesses
Unit 2.2: Accounting Periods and Methods
Lesson 4: Accounting Methods in Practice: Cash vs Accrual, Gross Receipts Threshold, and the 12-Month Rule
0:00 Intro
0:05 Accounting method
0:27 Cash method vs Accrual method
0:53 Section 3
1:19 Gross receipts test
1:43 Accrual
2:08 Multiple businesses
2:32 12-month
3:01 Practice Questions
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