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  1. According to , CPA firms made gains in hiring/promoting diverse personnel in 2020 amid a slowing CPA pipeline (attributed to COVID-19). Read about efforts to promote diversity, equity & inclusion w/in the industry, as well as notable progress:

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  2. Apr 22

    Electricity is significant in manufacture of the product in the fact pattern and would likely increase the overhead costs of the manufacturer.

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  3. Apr 22

    Conversion costs include both direct labor and overhead. Increases in crude oil prices are likely to impact the cost of generating electricity (and, by extension, the rate for electricity).

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  4. Apr 22

    Conversion costs

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  5. Apr 22

    Hey, BEC students! Let's practice cost accounting. If a product required a great deal of electricity to produce, and crude oil prices increased, which of the following costs most likely increased?

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  6. Retweeted
    Apr 21

    Looking for in accounting? Join and for a FREE on 4/27 | 10 AM PT to learn how to sharpen your skills for the field!

    Free Becker Career Panel Series Webinar: 2022 Hiring & Career Trends For Accounting Pros
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  7. Apr 21

    What kind of music would you like to see in future Becker study playlists?

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  8. Apr 20

    New stats from indicate that unemployment is low in accounting, but competition for top positions is vigorous. Read our blog for advice from Steve Saah, Executive Director of Robert Half, on how to increase your chances of getting hired.

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  9. Apr 18

    Act now - this offer expires TOMORROW! is offering a 40% discount on the CMA entrance fee & IMA membership w/ code SPRING40. The promo includes all regions other than China. Earning the CMA gives you the power to shape your professional future!

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  10. Apr 17

    Unrealized receivables As a general rule, a partner who sells or exchanges his or her partnership interest has a recognized capital gain or loss. This is measured by the difference between the amt realized for the sale and the adjusted basis of the partnership interest.

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  11. Apr 17

    Hey, REG students! Let's practice partnerships. "Hot assets" of a partnership would include which of the following?

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  12. Apr 16

    It's no secret that Black people & people of color are underrepresented in the accounting profession. How can we create a more diverse industry? , Central Region President of , gives her perspective & advice on our blog. Read now:

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  13. Apr 15

    Are you looking for a great new playlist to listen to while you study/work? Check out Becker's latest Spotify playlist, created by , for those upbeat, focused vibes. 😎📚 Listen now & follow our account for more playlists coming soon! 🎶

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  14. Apr 14

    In case you missed it, we recently launched Becker's NEW Accounting Content Hub! Get all of the exclusive, best-in-class accounting resources & expertise you need to succeed in your career in one convenient place. Check it out now:

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  15. Apr 14

    The updated its guide on best practices for accounting for digital assets in January. The guide is periodically expanded to answer emerging questions, & accounting professionals should stay up to date on them. Read about the updates on our blog:

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  16. Apr 13

    Earning the CMA gives you the power to shape your professional future! is offering a 40% discount on the CMA entrance fee & IMA membership w/ code SPRING40. The promotion includes all regions other than China & expires April 19, so enroll now!

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  17. Apr 12

    How your extroverted friends vs introverted friends react when you have to cancel plans to study for the CPA Exams!

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  18. Apr 10

    Tax season can be demanding, but it doesn't have to leave you feeling exhausted or stressed! Read this article to learn about some important steps you can take to prevent over-exhaustion amongst yourself & your team. You're in the home stretch!

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  19. Apr 9

    Want to get one step ahead of the average CPA candidate? Read this new article by CPA Exam coach and mentor Edriena Gee Cooper on Becker's blog for some tips and strategies on how to prepare for (and pass!) the CPA Exam.

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  20. Apr 8

    Noncurrent asset A temporary difference that decreases future taxable income results in the recognition of a deferred tax asset, which will be reported as noncurrent. All deferred tax assets (DTA) & deferred tax liabilities (DTL) are reported as noncurrent on the balance sheet.

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