Which of the following would have no effect on the current ratio?I. Sale of equipmentII. Declaration of a stock dividend

Key Topics in BAR Financial Management Financial Statement Analysis: Evaluating, comparing, and analyzing financial data, including Ratio Analysis and variance analysis between actual and budgeted results. Data Analytics & Performance Management: Utilizing data to assess performance and making strategic business decisions. Technical Accounting Topics: Handling complex areas such as business combinations, stock compensation, derivatives, and hedge accounting, as well as revenue recognition and lease accounting. Financial Risk Management: Identifying financial risks and applying mitigation... Show more

Key Topics in BAR Financial Management
Financial Statement Analysis: Evaluating, comparing, and analyzing financial data, including Ratio Analysis and variance analysis between actual and budgeted results.
Data Analytics & Performance Management: Utilizing data to assess performance and making strategic business decisions.
Technical Accounting Topics: Handling complex areas such as business combinations, stock compensation, derivatives, and hedge accounting, as well as revenue recognition and lease accounting.
Financial Risk Management: Identifying financial risks and applying mitigation strategies, such as using derivatives and diversifying portfolios.
State and Local Governments: Accounting and reporting standards applicable to government entities (10–20% of the exam).

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