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@beycpa_
#studytwt | cpa by 2026 ! trying to show up every day
Katılım Kasım 2025
216 Takip Edilen168 Takipçiler
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FAR 04: 𝗥𝗲𝗰𝗲𝗶𝘃𝗮𝗯𝗹𝗲𝘀
📌 REO Handouts
📌 Sir Karim's Discussion
📌 Int. Acc Vol. 1 (AU: Valix, et. al)
#studytwt #studytwtph #lecpa #studyacc #cpale (1/2)



English
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POINT OF TRANSFER
GR : POSSESSION = LEGAL TITLE
XPN:
BUYER
fob shipping point
free along side (fas)
cost, insurance, freight (cif)
sale or return
bill and hold agreement
installment sale
special order sale ( upon completion )
SELLER
fob destination
ex ship
sale with repurchase agreement
goods out on consignment
sale on trial or approval
lay-ayaw sale
BORROWER
pledge of inventories
loan of inventories
English
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