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Turn your FAR CPA study material into flashcards with AI

Ready-made FAR decks rarely match the textbook or review course you are using. Upload your own material and get flashcards built from it, with spaced repetition to keep the hard ones coming back.

Create flashcards nowFree · No credit card required

Drop files here or browsePDF, DOCX, PPTX, text or photos of your notes · several files with Plus

Free account · 3 sets a month · Creates flashcards in seconds

Why build your own FAR flashcards

Students who search for far cpa exam flashcards often land on ready-made decks, but those rarely match the textbook, review course, or edition you are studying from. Cards written for someone else's material can skip the topics you need or drill details your course never covers.

Cards built from your own FAR textbook chapters or lecture slides
Spaced repetition that brings back the entries you keep missing
Photos of pages read with text recognition when you have no PDF
Anki and CSV export on Plus, with browser study on the free plan

Example FAR flashcards for financial accounting

What is the journal entry when bonds are issued at a discount?Debit Cash for the proceeds and Discount on Bonds Payable for the difference, then credit Bonds Payable at face value.

What are the five steps of revenue recognition under ASC 606?Identify the contract, identify the performance obligations, determine the transaction price, allocate the price to the obligations, and recognize revenue when each obligation is satisfied.

What is the formula for the current ratio?Current assets divided by current liabilities.

How is net realizable value defined for inventory?Estimated selling price minus reasonably predictable costs of completion, disposal, and transportation.

How does a lessee's accounting differ between finance and operating leases under ASC 842?Both record a right-of-use asset and lease liability, but a finance lease shows separate interest and amortization expense while an operating lease shows one straight-line lease cost.

Generate the full set

Flashcards from your material

Upload PDFs, slides, DOCX or PPTX files, plain notes, or photos of textbook pages.

Spaced repetition

Cards return at the intervals when you are most likely to forget them, so review time goes to weak spots.

Quizzes and mind maps too

Multiple choice, true/false, and short answer questions with explanations, plus mind maps of each FAR topic.

How it works

Upload your FAR material

Add a PDF, slides, notes, or a photo of your pages.

Generate your cards

DeckOwl reads the text and builds flashcards from the content it finds.

Study on a schedule

Review daily with spaced repetition and give extra time to the cards you miss.

A custom deck starts with your own notes or course PDFs. DeckOwl turns that content into flashcards with spaced repetition, so the cards you struggle with return more often than the ones you already know. Photos of textbook pages are read with text recognition if you do not have a digital copy.

The free plan gives you 3 generations per month and browser study. Exports to Anki, CSV, and PDF are part of the Plus plan.

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Frequently asked questions

How many flashcards should I make for the FAR exam?

There is no fixed number. It works better to make cards for the topics you miss on practice questions than to copy every line of your textbook.

Should I memorize journal entries or the reasoning behind them?

Aim for both. Memorize the standard entries, and add cards asking why they work, such as how a bond discount amortizes over time. Spaced repetition keeps both kinds of cards in rotation.

Can I export my FAR flashcards?

Exports are part of the paid plans. Plus includes PDF, DOCX, Anki, and CSV export, and Pro adds QTI 2.1 and Moodle XML.

Is there a free plan?

Yes. The free plan includes 3 generations per month and browser study, and you do not need a credit card to start. Students with a school email get 40% off paid plans.

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Keep exploring the topic

Review the main ideas visually or practice recalling them.