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# Pro Exam Tutors: Professional Private Tutors for the CFP® Exam and Uniform AICPA Exam

> CFP® \\& AICPA® Uniform CPA Exam Tutoring \\& Prep Courses to help you tackle your toughest exam questions\\. Schedule a free consultation today\\!

## Pages
- [Exam Prep Resources](https://www.proexamtutors.com/exam-prep-resources/)
- [Pricing](https://www.proexamtutors.com/pricing/)
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## Posts
- [2025 CPA Exam Dates – AICPA Schedule](https://www.proexamtutors.com/cpa-exam-prep/2025-cpa-exam-dates-aicpa-schedule/)
- [Episode 20 \\-  Conquer Your Exam Anxiety with Dr\\. Bianca Busch \\| Strategies for CFP® Exam Success\\!](https://www.proexamtutors.com/earn-your-marks-podcast/episode-20-conquer-your-exam-anxiety-with-dr-bianca-busch-strategies-for-cfp-exam-success/)
- [Episode 7 \\- Retirement Savings and Income Planning](https://www.proexamtutors.com/earn-your-marks-podcast/episode-7-retirement-savings-and-income-planning/)

## Products
- [2\\-Day CFP® Exam "Tune\\-Up"](https://www.proexamtutors.com/shop/2-day-cfp-exam-tune-up/): \\<p class="ai\\-optimize\\-17"\\>This live and interactive 2\\-Day CFP® Exam "Tune\\-Up" is taught by Sev Meneshian CFP® Board curriculum instructor and practicing Certified Financial Planner™ professional\\.  Designed to help you tackle your toughest CFP® Exam questions, you'll get at total of 6\\+ hours of CFP® Exam prep instruction, and a recording of the "live" sessions so that you can review the class as often as needed\\!\\</p\\>
\\<p class="ai\\-optimize\\-18"\\>To get started, simply reserve your spot now and send in your toughest questions 48\\-hours prior to the 1st class\\!\\</p\\>
\\<p class="ai\\-optimize\\-19" style="text\\-align: center;"\\>\\<em\\>\\<strong\\>\\<span style="font\\-size: 18px;"\\>Next 2\\-Day CFP® Exam "Tune\\-Up" Starts In\\</span\\>
\\</strong\\>\\</em\\>\\</p\\>

\\<div style="text\\-align: left;" align="left"\\>\\<strong\\>\\[porto\\_countdown datetime="2026/03/09 18:00:00" countdown\\_opts="sday,shr,smin,ssec" countdown\\_align="center" countdown\\_label="" countdown\\_space="\\{\\`\\`xl\\`\\`:\\`\\`\\`\\`,\\`\\`unit\\`\\`:\\`\\`\\`\\`,\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`\\}" section\\_padding="\\{\\`\\`top\\`\\`:\\{\\`\\`xl\\`\\`:\\`\\`5\\`\\`,\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`\\},\\`\\`right\\`\\`:\\{\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`,\\`\\`xl\\`\\`:\\`\\`\\`\\`\\},\\`\\`bottom\\`\\`:\\{\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`,\\`\\`xl\\`\\`:\\`\\`\\`\\`\\},\\`\\`left\\`\\`:\\{\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`,\\`\\`xl\\`\\`:\\`\\`\\`\\`\\}\\}" section\\_margin="\\{\\`\\`top\\`\\`:\\{\\`\\`xl\\`\\`:\\`\\`5\\`\\`,\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`\\},\\`\\`right\\`\\`:\\{\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`,\\`\\`xl\\`\\`:\\`\\`\\`\\`\\},\\`\\`bottom\\`\\`:\\{\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`,\\`\\`xl\\`\\`:\\`\\`\\`\\`\\},\\`\\`left\\`\\`:\\{\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`,\\`\\`xl\\`\\`:\\`\\`\\`\\`\\}\\}" spacing="\\{\\`\\`xl\\`\\`:\\`\\`\\`\\`,\\`\\`unit\\`\\`:\\`\\`\\`\\`,\\`\\`xs\\`\\`:\\`\\`\\`\\`,\\`\\`sm\\`\\`:\\`\\`\\`\\`,\\`\\`md\\`\\`:\\`\\`\\`\\`,\\`\\`lg\\`\\`:\\`\\`\\`\\`\\}" css\\_countdown="\\.vc\\_custom\\_1681765328059\\{margin\\-bottom: 0px \\!important;border\\-bottom\\-width: 10px \\!important;\\}"\\]\\</strong\\>\\</div\\>

\\<h2 class="ai\\-optimize\\-20" style="text\\-align: center;" align="left"\\>\\<em\\>\\<strong\\>\\<span style="color: \\#ff0000;"\\>Save 20% when you register by
\\<span style="font\\-size: 30px; color: \\#000000;"\\>February 9\\!\\</span\\>\\</span\\>
\\</strong\\>\\</em\\>\\</h2\\>

- [Bundle 6 AICPA Mastery Video Series \\(3 Videos\\)](https://www.proexamtutors.com/shop/aicpa-mastery-series-bundle-6/): \\<div id="offer\\-description"\\>
\\<p data\\-pm\\-slice="1 1 \\[\\]"\\>\\<span style="color: \\#ff0000;"\\>\\<strong\\>Save 10% when you bundle all three \\(3\\) videos\\.\\</strong\\>\\</span\\>\\</p\\>
\\<p class="ai\\-optimize\\-26"\\>\\<strong\\>6\\.0 AICPA Mastery Video  Series: Parts 1 \\& 2 – Equity Method and Date of Acquisition
\\</strong\\>In this in\\-depth 1\\-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high\\-yield area on the CPA FAR exam\\. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness\\. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting\\.\\</p\\>

\\<div id="offer\\-checkout\\-copy"\\>
\\<p class="ai\\-optimize\\-27"\\>This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full\\-topic reinforcement\\.\\</p\\>
\\<p class="ai\\-optimize\\-28"\\>\\<strong\\>Topics Covered:\\</strong\\>\\</p\\>

\\<ul\\>
 	\\<li class="ai\\-optimize\\-29"\\>Additional Paid\\-In Capital\\</li\\>
 	\\<li class="ai\\-optimize\\-30"\\>Paid\\-In Capital in Excess of Par\\</li\\>
 	\\<li class="ai\\-optimize\\-31"\\>Par vs\\. Stated Value Method\\</li\\>
 	\\<li class="ai\\-optimize\\-32"\\>Preferred Stock: Participating, Cumulative, Redeemable\\</li\\>
 	\\<li class="ai\\-optimize\\-33"\\>Preemptive Rights\\</li\\>
 	\\<li class="ai\\-optimize\\-34"\\>Dividends in Arrears\\</li\\>
 	\\<li class="ai\\-optimize\\-35"\\>Treasury Stock \\& Treasury\\-Stock Method\\</li\\>
 	\\<li class="ai\\-optimize\\-36"\\>Stock Splits \\& Stock Dividends \\(Large \\& Small\\)\\</li\\>
 	\\<li class="ai\\-optimize\\-37"\\>Property Dividends\\</li\\>
 	\\<li class="ai\\-optimize\\-38"\\>Stock\\-Based Compensation Plans\\</li\\>
\\</ul\\>
\\<p class="ai\\-optimize\\-39"\\>\\<strong\\>6\\.1 AICPA Mastery Video Series: Part 3 \\- 100% Consolidation
\\</strong\\>This in\\-depth session builds on Parts 1 and 2 and focuses entirely on 100% consolidation\\. Jerry Pecaro breaks down how to treat subsidiaries when a parent has full ownership, including handling inter\\-company eliminations, calculating consolidated net income, and allocating goodwill\\. You’ll also explore the implications of fair value adjustments, controlling interest, and how consolidated financial statements are built from the ground up\\.\\</p\\>

\\</div\\>
\\<strong\\>6\\.2 AICPA Mastery Video Series: Consolidations – Workthrough for Date of Acquisition\\</strong\\>

In this focused walkthrough, CPA expert Jerry Pecaro guides you through key accounting treatments related to the date of acquisition in consolidated financial statements\\. Topics include common adjustments, equity considerations, and procedural insights relevant to CPA exam scenarios\\.

Ideal for reinforcing challenging concepts and preparing for MCQs and SIMs that test your understanding of initial consolidation entries, goodwill recognition, and parent\\-subsidiary relationships on the acquisition date\\.

\\</div\\>
- [Bundle 5 AICPA Mastery Video Series \\(Both Videos\\)](https://www.proexamtutors.com/shop/aicpa-mastery-series-bundle-5/): \\<div id="offer\\-description"\\>
\\<p data\\-pm\\-slice="1 1 \\[\\]"\\>\\<span style="color: \\#ff0000;"\\>\\<strong\\>Save 10% when you bundle all three \\(3\\) videos\\.\\</strong\\>\\</span\\>\\</p\\>
\\<p class="ai\\-optimize\\-26"\\>\\<strong\\>6\\.0 AICPA Mastery Video  Series: Parts 1 \\& 2 – Equity Method and Date of Acquisition
\\</strong\\>In this in\\-depth 1\\-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high\\-yield area on the CPA FAR exam\\. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness\\. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting\\.\\</p\\>

\\<div id="offer\\-checkout\\-copy"\\>
\\<p class="ai\\-optimize\\-27"\\>This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full\\-topic reinforcement\\.\\</p\\>
\\<p class="ai\\-optimize\\-28"\\>\\<strong\\>Topics Covered:\\</strong\\>\\</p\\>

\\<ul\\>
 	\\<li class="ai\\-optimize\\-29"\\>Additional Paid\\-In Capital\\</li\\>
 	\\<li class="ai\\-optimize\\-30"\\>Paid\\-In Capital in Excess of Par\\</li\\>
 	\\<li class="ai\\-optimize\\-31"\\>Par vs\\. Stated Value Method\\</li\\>
 	\\<li class="ai\\-optimize\\-32"\\>Preferred Stock: Participating, Cumulative, Redeemable\\</li\\>
 	\\<li class="ai\\-optimize\\-33"\\>Preemptive Rights\\</li\\>
 	\\<li class="ai\\-optimize\\-34"\\>Dividends in Arrears\\</li\\>
 	\\<li class="ai\\-optimize\\-35"\\>Treasury Stock \\& Treasury\\-Stock Method\\</li\\>
 	\\<li class="ai\\-optimize\\-36"\\>Stock Splits \\& Stock Dividends \\(Large \\& Small\\)\\</li\\>
 	\\<li class="ai\\-optimize\\-37"\\>Property Dividends\\</li\\>
 	\\<li class="ai\\-optimize\\-38"\\>Stock\\-Based Compensation Plans\\</li\\>
\\</ul\\>
\\<p class="ai\\-optimize\\-39"\\>\\<strong\\>6\\.1 AICPA Mastery Video Series: Part 3 \\- 100% Consolidation
\\</strong\\>This in\\-depth session builds on Parts 1 and 2 and focuses entirely on 100% consolidation\\. Jerry Pecaro breaks down how to treat subsidiaries when a parent has full ownership, including handling inter\\-company eliminations, calculating consolidated net income, and allocating goodwill\\. You’ll also explore the implications of fair value adjustments, controlling interest, and how consolidated financial statements are built from the ground up\\.\\</p\\>

\\</div\\>
\\<strong\\>6\\.2 AICPA Mastery Video Series: Consolidations – Workthrough for Date of Acquisition\\</strong\\>

In this focused walkthrough, CPA expert Jerry Pecaro guides you through key accounting treatments related to the date of acquisition in consolidated financial statements\\. Topics include common adjustments, equity considerations, and procedural insights relevant to CPA exam scenarios\\.

Ideal for reinforcing challenging concepts and preparing for MCQs and SIMs that test your understanding of initial consolidation entries, goodwill recognition, and parent\\-subsidiary relationships on the acquisition date\\.

\\</div\\>
- [5\\.0 AICPA Mastery Video Series: Stockholder’s Equity \\(Part 1\\)](https://www.proexamtutors.com/shop/aicpa-mastery-series-video-5/): \\<div id="offer\\-description"\\>

In this in\\-depth 1\\-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high\\-yield area on the CPA FAR exam\\. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness\\. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting\\.

 

This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full\\-topic reinforcement\\.

 

\\<strong\\>Topics Covered:\\</strong\\>
\\<ul\\>
 	\\<li\\>Additional Paid\\-In Capital\\</li\\>
 	\\<li\\>Paid\\-In Capital in Excess of Par\\</li\\>
 	\\<li\\>Par vs\\. Stated Value Method\\</li\\>
 	\\<li\\>Preferred Stock: Participating, Cumulative, Redeemable\\</li\\>
 	\\<li\\>Preemptive Rights\\</li\\>
 	\\<li\\>Dividends in Arrears\\</li\\>
 	\\<li\\>Treasury Stock \\& Treasury\\-Stock Method\\</li\\>
 	\\<li\\>Stock Splits \\& Stock Dividends \\(Large \\& Small\\)\\</li\\>
 	\\<li\\>Property Dividends\\</li\\>
 	\\<li\\>Stock\\-Based Compensation Plans\\</li\\>
\\</ul\\>
\\</div\\>
- [6\\.2 AICPA Mastery Video Series: Consolidations \\- Workthrough for Date of Acquisition](https://www.proexamtutors.com/shop/aicpa-mastery-video-series-6-2/): \\<div id="offer\\-description" class="text\\-lg editor\\-content"\\>
\\<p data\\-start="281" data\\-end="569"\\>In this focused walkthrough, CPA expert Jerry Pecaro guides you through key accounting treatments related to the \\<strong data\\-start="394" data\\-end="417"\\>date of acquisition\\</strong\\> in consolidated financial statements\\. Topics include common adjustments, equity considerations, and procedural insights relevant to CPA exam scenarios\\.\\</p\\>
\\<p data\\-start="571" data\\-end="799"\\>Ideal for reinforcing challenging concepts and preparing for MCQs and SIMs that test your understanding of \\<strong data\\-start="678" data\\-end="733"\\>initial consolidation entries, goodwill recognition\\</strong\\>, and \\<strong data\\-start="739" data\\-end="774"\\>parent\\-subsidiary relationships\\</strong\\> on the acquisition date\\.\\</p\\>

\\</div\\>

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> CFP® \& AICPA® Uniform CPA Exam Tutoring \& Prep Courses to help you tackle your toughest exam questions\. Schedule a free consultation today\!

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\<p class="ai\-optimize\-18"\>To get started, simply reserve your spot now and send in your toughest questions 48\-hours prior to the 1st class\!\</p\>
\<p class="ai\-optimize\-19" style="text\-align: center;"\>\<em\>\<strong\>\<span style="font\-size: 18px;"\>Next 2\-Day CFP® Exam "Tune\-Up" Starts In\</span\>
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\<div style="text\-align: left;" align="left"\>\<strong\>\[porto\_countdown datetime="2026/03/09 18:00:00" countdown\_opts="sday,shr,smin,ssec" countdown\_align="center" countdown\_label="" countdown\_space="\{\`\`xl\`\`:\`\`\`\`,\`\`unit\`\`:\`\`\`\`,\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`\}" section\_padding="\{\`\`top\`\`:\{\`\`xl\`\`:\`\`5\`\`,\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`\},\`\`right\`\`:\{\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`,\`\`xl\`\`:\`\`\`\`\},\`\`bottom\`\`:\{\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`,\`\`xl\`\`:\`\`\`\`\},\`\`left\`\`:\{\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`,\`\`xl\`\`:\`\`\`\`\}\}" section\_margin="\{\`\`top\`\`:\{\`\`xl\`\`:\`\`5\`\`,\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`\},\`\`right\`\`:\{\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`,\`\`xl\`\`:\`\`\`\`\},\`\`bottom\`\`:\{\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`,\`\`xl\`\`:\`\`\`\`\},\`\`left\`\`:\{\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`,\`\`xl\`\`:\`\`\`\`\}\}" spacing="\{\`\`xl\`\`:\`\`\`\`,\`\`unit\`\`:\`\`\`\`,\`\`xs\`\`:\`\`\`\`,\`\`sm\`\`:\`\`\`\`,\`\`md\`\`:\`\`\`\`,\`\`lg\`\`:\`\`\`\`\}" css\_countdown="\.vc\_custom\_1681765328059\{margin\-bottom: 0px \!important;border\-bottom\-width: 10px \!important;\}"\]\</strong\>\</div\>

\<h2 class="ai\-optimize\-20" style="text\-align: center;" align="left"\>\<em\>\<strong\>\<span style="color: \#ff0000;"\>Save 20% when you register by
\<span style="font\-size: 30px; color: \#000000;"\>February 9\!\</span\>\</span\>
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- [Bundle 6 AICPA Mastery Video Series \(3 Videos\)](https://www.proexamtutors.com/shop/aicpa-mastery-series-bundle-6/): \<div id="offer\-description"\>
\<p data\-pm\-slice="1 1 \[\]"\>\<span style="color: \#ff0000;"\>\<strong\>Save 10% when you bundle all three \(3\) videos\.\</strong\>\</span\>\</p\>
\<p class="ai\-optimize\-26"\>\<strong\>6\.0 AICPA Mastery Video  Series: Parts 1 \& 2 – Equity Method and Date of Acquisition
\</strong\>In this in\-depth 1\-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high\-yield area on the CPA FAR exam\. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness\. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting\.\</p\>

\<div id="offer\-checkout\-copy"\>
\<p class="ai\-optimize\-27"\>This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full\-topic reinforcement\.\</p\>
\<p class="ai\-optimize\-28"\>\<strong\>Topics Covered:\</strong\>\</p\>

\<ul\>
 	\<li class="ai\-optimize\-29"\>Additional Paid\-In Capital\</li\>
 	\<li class="ai\-optimize\-30"\>Paid\-In Capital in Excess of Par\</li\>
 	\<li class="ai\-optimize\-31"\>Par vs\. Stated Value Method\</li\>
 	\<li class="ai\-optimize\-32"\>Preferred Stock: Participating, Cumulative, Redeemable\</li\>
 	\<li class="ai\-optimize\-33"\>Preemptive Rights\</li\>
 	\<li class="ai\-optimize\-34"\>Dividends in Arrears\</li\>
 	\<li class="ai\-optimize\-35"\>Treasury Stock \& Treasury\-Stock Method\</li\>
 	\<li class="ai\-optimize\-36"\>Stock Splits \& Stock Dividends \(Large \& Small\)\</li\>
 	\<li class="ai\-optimize\-37"\>Property Dividends\</li\>
 	\<li class="ai\-optimize\-38"\>Stock\-Based Compensation Plans\</li\>
\</ul\>
\<p class="ai\-optimize\-39"\>\<strong\>6\.1 AICPA Mastery Video Series: Part 3 \- 100% Consolidation
\</strong\>This in\-depth session builds on Parts 1 and 2 and focuses entirely on 100% consolidation\. Jerry Pecaro breaks down how to treat subsidiaries when a parent has full ownership, including handling inter\-company eliminations, calculating consolidated net income, and allocating goodwill\. You’ll also explore the implications of fair value adjustments, controlling interest, and how consolidated financial statements are built from the ground up\.\</p\>

\</div\>
\<strong\>6\.2 AICPA Mastery Video Series: Consolidations – Workthrough for Date of Acquisition\</strong\>

In this focused walkthrough, CPA expert Jerry Pecaro guides you through key accounting treatments related to the date of acquisition in consolidated financial statements\. Topics include common adjustments, equity considerations, and procedural insights relevant to CPA exam scenarios\.

Ideal for reinforcing challenging concepts and preparing for MCQs and SIMs that test your understanding of initial consolidation entries, goodwill recognition, and parent\-subsidiary relationships on the acquisition date\.

\</div\>
- [Bundle 5 AICPA Mastery Video Series \(Both Videos\)](https://www.proexamtutors.com/shop/aicpa-mastery-series-bundle-5/): \<div id="offer\-description"\>
\<p data\-pm\-slice="1 1 \[\]"\>\<span style="color: \#ff0000;"\>\<strong\>Save 10% when you bundle all three \(3\) videos\.\</strong\>\</span\>\</p\>
\<p class="ai\-optimize\-26"\>\<strong\>6\.0 AICPA Mastery Video  Series: Parts 1 \& 2 – Equity Method and Date of Acquisition
\</strong\>In this in\-depth 1\-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high\-yield area on the CPA FAR exam\. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness\. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting\.\</p\>

\<div id="offer\-checkout\-copy"\>
\<p class="ai\-optimize\-27"\>This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full\-topic reinforcement\.\</p\>
\<p class="ai\-optimize\-28"\>\<strong\>Topics Covered:\</strong\>\</p\>

\<ul\>
 	\<li class="ai\-optimize\-29"\>Additional Paid\-In Capital\</li\>
 	\<li class="ai\-optimize\-30"\>Paid\-In Capital in Excess of Par\</li\>
 	\<li class="ai\-optimize\-31"\>Par vs\. Stated Value Method\</li\>
 	\<li class="ai\-optimize\-32"\>Preferred Stock: Participating, Cumulative, Redeemable\</li\>
 	\<li class="ai\-optimize\-33"\>Preemptive Rights\</li\>
 	\<li class="ai\-optimize\-34"\>Dividends in Arrears\</li\>
 	\<li class="ai\-optimize\-35"\>Treasury Stock \& Treasury\-Stock Method\</li\>
 	\<li class="ai\-optimize\-36"\>Stock Splits \& Stock Dividends \(Large \& Small\)\</li\>
 	\<li class="ai\-optimize\-37"\>Property Dividends\</li\>
 	\<li class="ai\-optimize\-38"\>Stock\-Based Compensation Plans\</li\>
\</ul\>
\<p class="ai\-optimize\-39"\>\<strong\>6\.1 AICPA Mastery Video Series: Part 3 \- 100% Consolidation
\</strong\>This in\-depth session builds on Parts 1 and 2 and focuses entirely on 100% consolidation\. Jerry Pecaro breaks down how to treat subsidiaries when a parent has full ownership, including handling inter\-company eliminations, calculating consolidated net income, and allocating goodwill\. You’ll also explore the implications of fair value adjustments, controlling interest, and how consolidated financial statements are built from the ground up\.\</p\>

\</div\>
\<strong\>6\.2 AICPA Mastery Video Series: Consolidations – Workthrough for Date of Acquisition\</strong\>

In this focused walkthrough, CPA expert Jerry Pecaro guides you through key accounting treatments related to the date of acquisition in consolidated financial statements\. Topics include common adjustments, equity considerations, and procedural insights relevant to CPA exam scenarios\.

Ideal for reinforcing challenging concepts and preparing for MCQs and SIMs that test your understanding of initial consolidation entries, goodwill recognition, and parent\-subsidiary relationships on the acquisition date\.

\</div\>
- [5\.0 AICPA Mastery Video Series: Stockholder’s Equity \(Part 1\)](https://www.proexamtutors.com/shop/aicpa-mastery-series-video-5/): \<div id="offer\-description"\>

In this in\-depth 1\-hour session, Jerry Pecaro unpacks the complex topic of Stockholder’s Equity, a high\-yield area on the CPA FAR exam\. Topics are broken down into digestible sections, using examples and practical scenarios to ensure conceptual clarity and exam readiness\. This lecture includes detailed coverage of preferred stock, treasury stock accounting, stock splits, dividends, and compensation plans—making it essential for mastering the equity section of financial accounting\.

 

This video is part of the CPA Core Concept Mastery Series, ideal for targeted review or full\-topic reinforcement\.

 

\<strong\>Topics Covered:\</strong\>
\<ul\>
 	\<li\>Additional Paid\-In Capital\</li\>
 	\<li\>Paid\-In Capital in Excess of Par\</li\>
 	\<li\>Par vs\. Stated Value Method\</li\>
 	\<li\>Preferred Stock: Participating, Cumulative, Redeemable\</li\>
 	\<li\>Preemptive Rights\</li\>
 	\<li\>Dividends in Arrears\</li\>
 	\<li\>Treasury Stock \& Treasury\-Stock Method\</li\>
 	\<li\>Stock Splits \& Stock Dividends \(Large \& Small\)\</li\>
 	\<li\>Property Dividends\</li\>
 	\<li\>Stock\-Based Compensation Plans\</li\>
\</ul\>
\</div\>
- [6\.2 AICPA Mastery Video Series: Consolidations \- Workthrough for Date of Acquisition](https://www.proexamtutors.com/shop/aicpa-mastery-video-series-6-2/): \<div id="offer\-description" class="text\-lg editor\-content"\>
\<p data\-start="281" data\-end="569"\>In this focused walkthrough, CPA expert Jerry Pecaro guides you through key accounting treatments related to the \<strong data\-start="394" data\-end="417"\>date of acquisition\</strong\> in consolidated financial statements\. Topics include common adjustments, equity considerations, and procedural insights relevant to CPA exam scenarios\.\</p\>
\<p data\-start="571" data\-end="799"\>Ideal for reinforcing challenging concepts and preparing for MCQs and SIMs that test your understanding of \<strong data\-start="678" data\-end="733"\>initial consolidation entries, goodwill recognition\</strong\>, and \<strong data\-start="739" data\-end="774"\>parent\-subsidiary relationships\</strong\> on the acquisition date\.\</p\>

\</div\>

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