Part I Regulation
Contracts
Elements of a Contract
Offers and Acceptance
Types of Contracts
Consideration
Statute of Frauds
Competent Parties
Illegal Contracts
Fraud and Innocent Misrepresentations
Mistakes, Duress and Undue Influence
Parol Evidence Rule
Third Party Rights and Assignments
Discharge and Contract Remedies
UCC Sales
Formation of Sales Contracts
Performance of the Parties
Sales Statute of Frauds
Warranties
Rules for Risk of Loss and Title
Power to Transfer Title
Remedies
Strict Liability in Tort
Secured Transactions
Four Definitions
Attachment
Perfection
Secured Creditor vs. a Purchaser From Debtor
Priorities With Multiple Creditor
Remedies of a Creditor After Default
Negotiable Instruments
Types of Negotiable Instruments
Five Elements of Negotiability
Negotiation
Contract Liability
Warranty Liability
Accomodation Parties
Holders In Due Course
Forgery Rules
Discharge From Liability
Documents of Title
Documents of Title
Agency
Agency Formation
Duties of a Principal to an Agent
Duties of an Agent to a Principal
Termination of Agency
Two Types of Authority
Contract Liability to 3rd Parties
Undisclosed Principal
Tort Liability to 3rd Parties
Bankruptcy
Bankruptcy Overview
Four Types of Bankruptcy
Property Included in Debtor's Estate
Three Avoiding Powers of Trustee
Ten Categories of Debts
Discharge
Surety
Surety Relationship
Rights of a Surety
Cosureties
Rights of a Surety
Rights of Creditor After Default
Defenses of Surety vs. Creditor
Creditor Debt Collection Remedies
Debtor Debt Collection Remedies
Property
Types of Property
Ways to Acquire Personal Property
Real Property Deeds
Title Insurance
Recording of Deeds & Mortgages
Co-ownership of Property
Mortgages
Leases
Bailments
Computer Technology Rights
Insurance
Insurable Interest
Standard Policy Provisions
Securities Acts
Federal Securities Regulation
Liability Under Federal Securities Acts
Two Main Requirements of Security Act of 1933
Registration Exemptions Under '33
Registration Required Under '34
Required Reports Under '34
Regulation of Employment and the Environment
Workers' Compensation
Federal Unemployment Tax Act
Federal Insurance Contribution Act
Employee Retirement Income Security Act
Occupational Safety & Health Act
Employment Discrimination
Federal Fair Labor Standards Act
Family and Medical Leave Act
Consolidated Budget Reconciliation Act
Worker Adjustment and Retraining Notification Act
Environmental Regulation
Accountant's Legal Liability
Liability To Clients
Liability To Third Parties At Common Law
Liability Under the Securities Act of 1933
Liability Under Securities Exchange Act of 1934
Private Securities Litigation Reform Act of 1995
Professional Responsibility
Introduction to the Code of Conduct
Principles of Conduct
Rules of Conduct, Interpretations and Rulings
Rule 101 Independence
Rule 102 Integrity and Objectivity
Rule 201 General Standards
Rule 202 Compliance With Standards
Rule 203 Accounting Principles
Rule 301 Confidential Client Information
Rule 302 Contingent Fees
Rule 501 Discernable Acts
Rule 502 Advertising & Other Forms of Solicitation
Rule 503 Commissions and Referral Fees
Rule 505 Form of Organization and Name
Responsibilities of CPAs In Business and Industry
Proficiency, Independence & Due Care
Statements On Standards For Consulting Services
Statements On Responsibilities In Personal Financial
Planning Practice
Disciplinary Systems Within the Profession
Filing Status, Exemptions and Filing Requirements
Filing Status, Exemptions
STANDARD DEDUCTION
EXEMPTIONS
FILING REQUIREMENTS
PREPARER RESPONSIBILITIES
Gross Income
Gross Income
Interest & Dividend Income
Other Income
Partial Exclusion or Limitations
Deductions For AGI
Classification of Deductions
General Deductions
Passive Activity and Rental Losses
Deductions From AGI
Standard vs. Itemized Deductions
Medical Expenses
TAXES
Interest Deduction
Charitable Contributions
Casualty Losses
Miscellaneous 2% Deductions
Other Miscellaneous Deductions
Accounting Methods, Periods and Tax Computations
Accounting Methods
Computation of Tax Liability & Credits
Alternative Minimum Tax
Self Employment Tax
Computation of Tax Credits
Capital Transactions
Capital Transactions General Rule
Basis Computations
Non Taxable Transactions
Recapture Rules
Partnerships
Nature and Characteristics
Formation: Contribution of Property
Operations of the Partnership & Basis Computations
Sale or Exchange of a Partnership Interest
Distributions To Partners
Termination of a Partnership
Corporations
Nature and Characteristics
Formation: Contributions of Property
Taxation of a Corporation
Dealings Between the Shareholders and Corporations
Book to Tax Reconciliation
Analysis of Unappropriated Retained Earnings
Consolidated Returns
Controlled Groups
Computation of Corporate Tax Liability and Credits
Alternative Minimum Tax
Computation of Tax Credits
Corporate Distributions, S corporations
Non Liquidating Distributions To Shareholders
Liquidating Distributions To Shareholders
Reorganizations
Personal Service Corporations
Personal Holding Companies
Accumulated Earnings Tax
S Corporation
Operations of the S Corporation
Gift, Estate. Fiduciaries and Exempt Organizations
The Transfer of Wealth
The Tax Reform Act of 1976
Gift Taxation
Estate Taxation
Income Taxation of Fiduciaries
Taxation of Exempt Organizations
هذة تقسيمات الجزء الاول ومرفق القسم الاول كاملا عبارة عن ملف ورد للتحميل ونتمني للجميع التوفيق وسوف يتم عمل موضوع للشرح عند الاستكمال وشكرا
