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2008 ISBN 9780470135235
内容説明
Completely revised for the new computerized CPA Exam Published annually, this comprehensive, four-volume study guide for the Certified Public Accountants (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions that help them to identify, focus, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care is taken to ensure that they cover all the information candidates need to pass the CPA Exam. Broken down into four volumes - Regulation, Auditing and Attestation, Financial Accounting and Reporting, and Business Environment and Concepts - these top CPA Exam review study guides worldwide provide: more than 2,700 practice questions; complete information on the new simulation questions; a unique modular structure that divides content into self-contained study modules; AICPA content requirements; and, three times as many examples as other study guides.
目次
1. BEGINNING YOUR CPA REVIEW PROGRAM.2. EXAMINATION GRADING.3. THE SOLUTIONS APPROACH.4. TAKING THE EXAMINATION.5. FINANCIAL ACCOUNTING AND REPORTING.Modules and Abbreviations:17 Basic Theory and Financial Reporting.A. Basic Concepts.B. Error Correction.C. Accounting Changes.D. Financial Statements.8 Inventory.9 Fixed Assets.10 Monetary Current Assets and Current Liabilities.11 Present Value.A. Fundamentals.B. Bonds.C. Debt Restructure.D. Pensions.E. Leases.12 Deferred Taxes.13 Stockholders' Equity.14 Investments.15 Statement of Cash Flows.16 Business Combinations and Consolidations.17 Derivative Instruments and Hedging Activities.18 Miscellaneous.A. Personal Financial Statements.B. Interim Reporting.C. Segment Reporting.D. Partnership Accounting.E. Foreign Currency Translation.19 Governmental Accounting.20 Not-for-Profit Accounting.Outlines of Accounting Pronouncements.APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING SAMPLE EXAMINATION.APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA.APPENDIX C: 2007 RELEASED AICPA QUESTIONS.INDEX.1 As explained in Chapter 1, this book is organized into 14 modules (manageable study units). The numbering of the modules commences with number 7 to correspond with the numbering system used in our two-volume s
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2009 ISBN 9780470286036
内容説明
Published annually, this comprehensive study guide for the Certified Public Accountant's (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions that help them to master the topics that need the most work. With timely, up-to-the-minute coverage for the computerized CPA Exam, "Wiley CPA Exam Review 2009: Financial Accounting and Reporting" covers all current AICPA content requirements in financial accounting as well as new financial accounting standards. CPA candidates will find everything they need in order to pass the new computerized CPA Examination.
目次
1. Beginning Your CPA Review Program. 2. Examination Grading. 3. The Solutions Approach. 4. Taking the Examination. 5. Financial Accounting and Reporting. Modules and Abbreviations. 7. Basic Theory and Financial Reporting. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. 8. Inventory. 9. Fixed Assets. 10. Monetary Current Assets and Current Liabilities. 11. Present Value. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. 12. Deferral Taxes. 13. Stockholders' Equity. 14. Investments. 15. Statement of Cash Flows. 16. Business Combinations and Consolidations. Part I SFAS 141 Part II SFAS 1471 (R). 17. Derivative Instruments and Hedging Activities. 18. Miscellaneous. A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. 19. Governmental Accounting. 20. Not-for-Profit Accounting. Outlines of Accounting Pronouncements. Appendix A: Financial Accounting and Reporting Sample Examination. Appendix B: Sample Testlets Released by the AICPA. Appendix C: 2008 Released AICPA Questions. Index.
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2010 ISBN 9780470453513
内容説明
This title includes everything today's CPA candidates need to pass the CPA exam. Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple choice questions and more than 90 simulations, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. This title features complete sample exam in financial accounting and reporting. It is the most effective system available to prepare for the CPA exam-proven for over thirty years. It includes timely-up-to-the-minute coverage for the computerized exam. It contains all current AICPA content requirements in auditing and attestation. Its unique modular format - helps you zero in on areas that need work, organize your study program, and concentrate your efforts. It also includes comprehensive questions - over 3,800 multiple-choice questions and their solutions in the four volumes. It covers the new simulation-style problems. It includes over 90 simulations.
Its guidelines, pointers, and tips - show you how to build knowledge in a logical and reinforcing way. "Wiley CPA Exam Review 2010" arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
目次
CHAPTER 1. BEGINNING YOUR CPA REVIEW PROGRAM. 2. EXAMINATION GRADING. 3. THE SOLUTIONS APPROACH. 4. TAKING THE EXAMINATION. 5. FINANCIAL ACCOUNTING AND REPORTING. Modules and Abbreviations: 7 Basic Theory and Financial Reporting TREP. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. 8 Inventory INVY. 9 Fixed Assets FA. 10 Monetary Current Assets and Current Liabilities CACL. 11 Present Value PV. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. 12 Deferred Taxes DETX. 13 Stockholders' Equity STK. 14 Investments IVES. 15 Statement of Cash Flows SCF. 16 Business Combinations and Consolidations BCC. 17 Derivative Instruments and Hedging Activities DIHA. 18 Miscellaneous MISC. A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. 19 Governmental Accounting GOV. 20 Not-for-Profit Accounting NFP. Outlines of Accounting Pronouncements. APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING SAMPLE EXAMINATION. APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA. APPENDIX C: 2009 RELEASED AICPA QUESTIONS. INDEX.
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2011 ISBN 9780470554364
内容説明
Everything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination.* Complete sample exam* The most effective system available to prepare for the CPA exam-proven for over thirty years* Timely-up-to-the-minute coverage for the computerized exam.*
Contains all current AICPA content requirements in financial accounting and reporting* Unique modular format-helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts* Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes* Covers the changes to the CPA exam occurring after December 31, 2010* Guidelines, pointers, and tips-show how to build knowledge in a logical and reinforcing way* Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2011 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
目次
CHAPTER 1 BEGINNING YOUR CPA REVIEW PROGRAM. CHAPTER 2 EXAMINATION GRADING. CHAPTER 3 THE SOLUTIONS APPROACH. CHAPTER 4 TAKING THE EXAMINATION. CHAPTER 5 FINANCIAL ACCOUNTING AND REPORTING. Module 9 Basic Theory and Financial Reporting (TREP). A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. Module 10 Inventory (INVY). Module 11 Fixed Assets (FA). Module 12 Monetary Current Assets and Current Liabilities (CACL). Module 13 Present Value (PV). A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. Module 14 Deferred Taxes (DETX). Module 15 Stockholders' Equity (STK). Module 16 Investments (IVES). Module 17 Statement of Cash Flows (SCF). Module 18 Business Combinations and Consolidations (BCC). Module 19 Derivative Instruments and Hedging Activities (DIHA). Module 20 Miscellaneous (MISC). A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. Module 21 Governmental Accounting (GOV). Module 22 Not-for-Profit Accounting (NFP). Outlines of Accounting Pronouncements. APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING SAMPLE EXAMINATION. APPENDIX B: SAMPLE FINANCIAL ACCOUNTING AND REPORTING TESTLET RELEASED BY THE AICPA. APPENDIX C: 2010 RELEASED AICPA QUESTIONS FOR FINANCIAL ACCOUNTING AND REPORTING. INDEX.
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2012 ISBN 9780470923924
内容説明
Everything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program.
Complete sample exam The most effective system available to prepare for the CPA exam-proven for over thirty years Timely-up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in auditing and attestation; business environment and concepts; financial accounting and reporting; and regulation Unique modular format-helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips-show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2012 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
目次
Preface vii About the Authors ix About the Contributor ix INTRODUCTION Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 15 Chapter 3: The Solutions Approach 16 Chapter 4: Taking the Examination 24 Chapter 5: Exam Content Overview 28 FINANCIAL ACCOUNTING AND REPORTING Module 9: Basic Theory and Financial Reporting 37 Module 10: Inventory 194 Module 11: Fixed Assets 239 Module 12: Monetary Current Assets and Current Liabilities 293 Module 13: Present Value 350 Module 14: Deferred Taxes 481 Module 15: Stockholders' Equity 519 Module 16: Investments 576 Module 17: Statement of Cash Flows 619 Module 18: Business Combinations and Consolidations 651 Module 19: Derivative Instruments and Hedging Activities 704 Module 20: Miscellaneous 739 Module 21: Governmental (State and Local) Accounting 803 Module 22: Not-for-Profit Accounting 873 Outlines of Accounting Pronouncements 904 APPENDICES Appendix A: Financial Accounting and Reporting Sample Examination 993 Appendix B: Sample Financial Accounting And Reporting Testlet Released by the AICPA 1024 Appendix C: 2011 Released AICPA Questions for Financial Accounting and Reporting 1032 INDEX 1047
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2004 ISBN 9780471463429
内容説明
Completely revised for the new computerized CPA Exam Published annually, this comprehensive four--volume study guide for the Certified Public Accountant's (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill--building problems and solutions, that help them to identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the Uniform CPA Examination. Reflecting the most recent changes to the CPA exam, this comprehensive examination review is broken down into four volumes: Regulation, Auditing and Attestation, Financial Accounting and Reporting, and Business Environment and Concepts. Plus, Wiley CPA Examination Review 2004 has been completely revised for the new computerized CPA exam. More reasons why Wiley is the number one CPA provider worldwide. Includes complete information on the new simulation questions.
Relevant and current outlines, study guides, problems and solutions that allow candidates to focus on the specific topic that needs the most work Offers current outlines, study guides, problems, and solutions and helps build knowledge in a logical, reinforcing way. Patrick R. Delaney, PhD, CPA, was the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University and the author of bestselling books, audios, and software in the Wiley CPA Examination Review System. O. Ray Whittington, PhD, CPA, CMA, CIA, is the Ledger and Quill Director of the School of Accountancy at DePaul University.
目次
Chapter 1. BEGINNING YOUR CPA REVIEW PROGRAM. Chapter 2. EXAMINATION GRADING. Chapter 3. THE SOLUTIONS APPROACH. Chapter 4. TAKING THE EXAMINATION. Chapter 5. FINANCIAL ACCOUNTING AND REPORTING. Modules and Abbreviations: 7 Basic Theory and Financial Reporting. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. 8 Inventory. 9 Fixed Assets. 10 Monetary Current Assets and Current Liabilities. 11 Present Value. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. 12 Deferred Taxes. 13 Stockholders' Equity. 14 Investments. 15 Statement of Cash Flows. 16 Business Combinations and Consolidations. 17 Derivative Instruments and Hedging Activities. 18 Miscellaneous. A. Pe rsonal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. 19 Governmental Accounting. 20 Not--for--Profit Accounting. Outlines of Accounting Pronouncements. APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING SIMULATIONS. APPENDIX B: FINANCIAL ACCOUNTING AND REPORTING TESTLETS. INDEX. As explained in Chapter 1, this book is organized into 14 modules (manageable study units). The numbering of the modules commences with number 7 to correspond with the numbering system used in our two--volume set.
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2005 ISBN 9780471668459
内容説明
Completely revised for the new computerized CPA Exam Published annually, this comprehensive four-volume study guide for the Certified Public Accountant's (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help them to identify, focus, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care is taken to ensure that they cover all the information candidates need to pass the CPA Exam. Reflecting the most recent changes to the new computerized CPA Exam, this comprehensive examination review is broken down into four volumes: regulation, auditing and attestation, financial accounting and reporting, and business environment and concepts.
The number one CPA exam review provider worldwide, these study guides: include over 2,700 practice questions and complete information on the new simulation questions; contain a unique modular structure that divides the content into 44 self-contained study modules so that candidates can zero in on areas that need the most work; include AICPA content requirements and offers three times as many examples as other CPA exam review study guides. O. Ray Whittington, PhD, CPA, CMA, CIA (Chicago, IL), is the Ledger and Quill Director of the School of Accountancy at DePaul University and author of bestselling books in the Wiley CPA examination review system. Patrick R. Delaney, PhD, CPA, was the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University and the author of bestselling books, audios, and software in the Wiley CPA examination review system.
目次
1. BEGINNING YOUR CPA REVIEW PROGRAM. 2. EXAMINATION GRADING. 3. THE SOLUTIONS APPROACH. 4. TAKING THE EXAMINATION. 5. FINANCIAL ACCOUNTING AND REPORTING. Modules and Abbreviations: 1 7 Basic Theory and Financial Reporting. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. 8 Inventory. 9 Fixed Assets. 10 Monetary Current Assets and Current Liabilities. 11 Present Value. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. 12 Deferred Taxes. 13 Stockholders' Equity. 14 Investments. 15 Statement of Cash Flows. 16 Business Combinations and Consolidations. 17 Derivative Instruments and Hedging Activities. 18 Miscellaneous. A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. 19 Governmental Accounting. 20 Not--for--Profit Accounting. Outlines of Accounting Pronouncements. APPENDIX A FINANCIAL ACCOUNTING AND REPORTING TESTLETS. APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA. INDEX. 1 As explained in Chapter 1, this book is organized into 14 modules (manageable study units). The numbering of the modules commences with number 7 to correspond with the numbering system used in our two--volume set.
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2006 ISBN 9780471726814
内容説明
These are the most widely used CPA examination review products worldwide. It is completely revised for the new computerized CPA exam - all the information you need to master! It is the most effective system available to prepare for the CPA exam - proven for over thirty years. It is timely, has up-to-the-minute coverage for the computerized exam. It contains all current AICPA content requirements in financial accounting and reporting, and a unique modular format - helps you zero in on areas that need work, organize your study program, and concentrate your efforts. It has comprehensive questions - over 3,800 multiple-choice questions and their solutions in the four volumes, covers the new simulation-style problems, includes over 90 simulations, and has complete sample exam in financial accounting and reporting. The guidelines, pointers, and tips - show you how to build knowledge in a logical and reinforcing way. "Wiley CPA Examination Review 2006" arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
Other titles in the "Wiley CPA Examination Review 2006 four-volume set" are: "Business Environment and Concepts"; "Auditing and Attestation"; and "Regulation".
目次
Chapter 1. BEGINNING YOUR CPA REVIEW PROGRAM. Chapter 2. EXAMINATION GRADING. Chapter 3. THE SOLUTIONS APPROACH. Chapter 4. TAKING THE EXAMINATION. Chapter 5. FINANCIAL ACCOUNTING AND REPORTING. Modules and Abbreviations: 1 7 Basic Theory and Financial Reporting. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. 8 Inventory. 9 Fixed Assets. 10 Monetary Current Assets and Current Liabilities. 11 Present Value. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. 12 Deferred Taxes. 13 Stockholders' Equity. 14 Investments. 15 Statement of Cash Flows. 16 Business Combinations and Consolidations. 17 Derivative Instruments and Hedging Activities. 18 Miscellaneous. A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. 19 Governmental Accounting. 20 Not--for--Profit Accounting. Outlines of Accounting Pronouncements. APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING TESTLETS. APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA. APPENDIX C: 2005 RELEASED AICPA QUESTIONS. INDEX. 1 As explained in Chapter 1, this book is organized into 14 modules (manageable study units). The numbering of the modules commences with number 7 to correspond with the numbering system used in our two--volume set.
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2007 ISBN 9780471797579
内容説明
The most effective system available to prepare for the CPA exam proven for over thirty years, "Wiley CPA Exam Review 2007: Financial Accounting and Reporting" offers timely, up-to-the-minute coverage for the computerized exam. It contains all current AICPA content requirements in financial accounting and reporting.
目次
CHAPTER 1. BEGINNING YOUR CPA REVIEW PROGRAM.CHAPTER 2. EXAMINATION GRADING.CHAPTER 3. THE SOLUTIONS APPROACH.CHAPTER 4. TAKING THE EXAMINATION.CHAPTER 5. FINANCIAL ACCOUNTING AND REPORTING.Modules and Abbreviations17 Basic Theory and Financial ReportingA. Basic Concepts.B. Error Correction.C. Accounting Changes.D. Financial Statements.8 Inventory INVY.9 Fixed Assets FA.10 Monetary Current Assets and Current Liabilities.11 Present Value PV.A. Fundamentals.B. Bonds.C. Debt Restructure.D. Pensions.E. Leases.12 Deferred Taxes DETX.13 Stockholders' Equity STK.14 Investments IVES.15 Statement of Cash Flows SCF.16 Business Combinations and Consolidations.17 Derivative Instruments and Hedging Activities.18 Miscellaneous MISC.A. Personal Financial Statements.B. Interim Reporting.C. Segment Reporting.D. Partnership Accounting.E. Foreign Currency Translation.19 Governmental Accounting GOV.20 Not-for-Profit Accounting NFP.Outlines of Accounting Pronouncements.APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING SAMPLE EXAMINATION.APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA.APPENDIX C: 2006 RELEASED AICPA QUESTIONS.INDEX.1 As explained in Chapter 1, this book is organized into 14 modules (manageable study units). The numbering of the modules commences with number 7 to correspond with the numbering system used in our two-volume set.
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2013 ISBN 9781118277225
内容説明
Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in financial accounting and reporting. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program.
Complete sample exam The most effective system available to prepare for the CPA exam-proven for over thirty years Timely-up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in financial accounting and reporting Unique modular format-helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips-show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2013 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
目次
Preface vii About the Authors ix About the Contributor ix INTRODUCTION Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 15 Chapter 3: The Solutions Approach 16 Chapter 4: Taking the Examination 24 Chapter 5: Exam Content Overview 28 FINANCIAL ACCOUNTING AND REPORTING Module 9: Basic Theory and Financial Reporting 37 Module 10: Inventory 194 Module 11: Fixed Assets 239 Module 12: Monetary Current Assets and Current Liabilities 293 Module 13: Present Value 350 Module 14: Deferred Taxes 481 Module 15: Stockholders' Equity 519 Module 16: Investments 576 Module 17: Statement of Cash Flows 619 Module 18: Business Combinations and Consolidations 650 Module 19: Derivative Instruments and Hedging Activities 703 Module 20: Miscellaneous 738 Module 21: Governmental (State and Local) Accounting 802 Module 22: Not-for-Profit Accounting 875 Outlines of Accounting Pronouncements 906 APPENDICES Appendix A: Financial Accounting and Reporting Sample Examination 1007 Appendix B: Sample Financial Accounting and Reporting Testlet Released by the AICPA 1038 Appendix C: 2012 Released AICPA Questions for Financial Accounting and Reporting 1046 INDEX 1067
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