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2014 : pbk ISBN 9781118734001
内容説明
Everything today's CPA candidates need to pass the CPA Exam Published annually, this Business Environment and Concepts volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in business environment and concepts. Many of the questions are taken directly from previous CPA exams. With 2,800 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 business environment and concepts Unique modular format--helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions--over 2,800 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 2014 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 Author ix About the Contributor ix INTRODUCTION 1 Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 15 Chapter 3: The Solutions Approach 17 Chapter 4: Taking the Examination 25 Chapter 5: Exam Content Overview 29 BUSINESS ENVIRONMENT AND CONCEPTS 35 Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37 Module 41: Information Technology 69 Module 42: Economics, Strategy, and Globalization 133 Module 43: Financial Risk Management and Capital Budgeting 191 Module 44: Financial Management 241 Module 45: Performance Measures and Management Techniques 297 Module 46: Cost Measurement and Assignment 337 Module 47: Planning, Control, and Analysis 375 APPENDICES Appendix A: Business Environment and Concepts Sample Examination 419 Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 437 Appendix C: 2013 Released AICPA Questions for Business Environment and Concepts 439 INDEX 455
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2015, Jan. : pbk ISBN 9781118917633
内容説明
The world's most effective CPA exam prep system Business and Environmental Concepts module Wiley CPAexcel Exam Review is the world's most trusted study guide for the Certified Public Accountant's exam complete, comprehensive, and updated to align with the latest exam content. With 2,800 practice questions and solutions across four volumes, the unique modular format helps you organize your study program, zeroing in on areas where you need work. This volume, Business Environment and Concepts, contains all current AICPA content requirements, providing total coverage of this section of the exam. You'll get detailed outlines and study tips, simulation and multiple choice questions, and skill-building problems that have made this guide the most effective CPA prep system for over thirty years. The uniform CPA exam is updated annually to include new laws, regulations, and guidelines, so it's important that your study guide be up to date as well.
Wiley CPAexcel Exam Review is updated annually to reflect the latest version of the exam, and is the number-one bestselling CPA study guide in the world because it provides full, comprehensive coverage of all exam content, and more practice questions than any other guide many of which are taken directly from past exams. The unique format allows you to: * Identify, target, and master problem areas section by section * Learn how to logically build your knowledge stores for better recall * Practice with thousands of sample questions taken from past exams * Review all exam content, including the newest guidelines and regulations No one wants surprises on exam day, and thorough preparation is the key to successful performance. Whether you're embarking on a new study program, or just need a quick refresher before the exam, Wiley CPAexcel Exam Review is proven to be the most current, complete, comprehensive prep you can get.
目次
Preface vii About the Author ix About the Contributor ix INTRODUCTION 1 Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 15 Chapter 3: The Solutions Approach 17 Chapter 4: Taking the Examination 25 Chapter 5: Exam Content Overview 29 BUSINESS ENVIRONMENT AND CONCEPTS 35 Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37 Module 41: Information Technology 69 Module 42: Economics, Strategy, and Globalization 133 Module 43: Financial Risk Management and Capital Budgeting 191 Module 44: Financial Management 241 Module 45: Performance Measures and Management Techniques 297 Module 46: Cost Measurement and Assignment 337 Module 47: Planning, Control, and Analysis 375 APPENDICES 419 Appendix A: Business Environment and Concepts Sample Examination 421 Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 439 Appendix C: 2014 Released AICPA Questions for Business Environment and Concepts 441 INDEX 455
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2015, July : pbk ISBN 9781119119951
内容説明
"I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam in May. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!" Gabriela Adriana Mandiuc, Boerne, Texas All the information you need to master the computerized CPA exam! * The most effective system available to prepare for the CPA exam proven for over forty years * Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Business Environment and Concepts * Unique modular format helps you zero in on areas that need work, organize your study program, and concentrate your efforts * Comprehensive questions over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems.
Includes over 280 simulations * Complete sample exam in Business Environment and Concepts * Guidelines, pointers, and tips show you how to build knowledge in a logical and reinforcing way Wiley CPAexcel Exam Review Study Guide July 2015 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 CPAexcel EXAM REVIEW STUDY GUIDE 2015 FOUR-VOLUME SET: Auditing and Attestation Financial Accounting and Reporting Regulation See inside for an array of Wiley CPAexcel Exam Review Products!
目次
Preface vii About the Author ix About the Contributor ix INTRODUCTION 1 Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 15 Chapter 3: The Solutions Approach 17 Chapter 4: Taking the Examination 25 Chapter 5: Exam Content Overview 29 BUSINESS ENVIRONMENT AND CONCEPTS 35 Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37 Module 41: Information Technology 69 Module 42: Economics, Strategy, and Globalization 133 Module 43: Financial Risk Management and Capital Budgeting 191 Module 44: Financial Management 241 Module 45: Performance Measures and Management Techniques 297 Module 46: Cost Measurement and Assignment 337 Module 47: Planning, Control, and Analysis 375 APPENDICES 419 Appendix A: Business Environment and Concepts Sample Examination 421 Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 439 Appendix C: 2015 Released AICPA Questions for Business Environment and Concepts 441 INDEX 455
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2016, Jan. : pbk ISBN 9781119119982
内容説明
The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Business Environment and Concepts (BEC). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. * 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 complete set (AUD, BEC, FAR, REG). * Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.
目次
Preface vii About the Author ix About the Contributor ix INTRODUCTION 1 Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 15 Chapter 3: The Solutions Approach 17 Chapter 4: Taking the Examination 25 Chapter 5: Exam Content Overview 29 BUSINESS ENVIRONMENT AND CONCEPTS 35 Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37 Module 41: Information Technology 69 Module 42: Economics, Strategy, and Globalization 133 Module 43: Financial Risk Management and Capital Budgeting 191 Module 44: Financial Management 241 Module 45: Performance Measures and Management Techniques 297 Module 46: Cost Measurement and Assignment 337 Module 47: Planning, Control, and Analysis 375 APPENDICES 419 Appendix A: Business Environment and Concepts Sample Examination 421 Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 439 Appendix C: 2015 Released AICPA Questions for Business Environment and Concepts 441 INDEX 455
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2017, Apr ISBN 9781119369424
内容説明
The Wiley CPAexcel Study Guide: Business Environment and Concepts arms CPA test-takers with detailed text and skill-building problems to help identify, focus on, and master the specific topics that may need additional reinforcement to pass the BEC section of the CPA Exam.
This essential study guide:
Covers the complete AICPA content blueprint in BEC
Explains every topic tested with 662 pages of study text, 599 multiple-choice questions, and 6 task-based simulations in BEC
Organized in Bite-Sized Lesson format with 149 lessons in BEC
Maps perfectly to the Wiley CPAexcel online course; may be used to complement the course or as a stand-alone study tool
目次
About the Authors ix
About the Business Professors xi
Welcome to Business Environment and Concepts xiii
Corporate Governance 1
Internal Control Frameworks 2
Introduction to COSO, Internal Control, and the COSO Cube 2
17 Principles of Internal Control 6
Types and Limitations of Accounting Controls 10
Internal Control Roles and Responsibilities 13
Internal Control Monitoring-Purpose and Terminology 16
Internal Control Monitoring and Change Control Processes 20
Enterprise Risk Management Frameworks 26
The COSO ERM Model 26
Risk Management Policies and Procedures 32
Other Regulatory Frameworks and Provisions 36
Economic Concepts and Analysis 41
Introduction to Economic Concepts 42
Microeconomics 46
Introduction and Free-Market Model 46
Demand 48
Supply 51
Market Equilibrium 53
Elasticity 56
Consumer Demand and Utility Theory 62
Inputs and the Cost of Production 64
Market Structure and Firm Strategy 67
Introduction to Market Structure 67
Perfect Competition 68
Perfect Monopoly 71
Monopolistic Competition 73
Oligopoly 75
Summary of Market Structure 77
Macroeconomics 78
Introduction to Macroeconomics 78
Aggregate Demand 81
Aggregate Supply 87
Aggregate (Economy) Equilibrium 89
Gross Measures-Economic Activity 91
Gross Measures-Employment/Unemployment 95
Business Cycles and Indicators 98
Price Levels and Inflation/Deflation 101
Money, Banking, and Monetary/Fiscal Policy 105
International Economics 110
Introduction and Reasons for International Activity 110
Issues at the National Level 113
Role of Exchange Rates 116
Issues at Entity Level 120
Currency Exchange Rate Issue 120
International Transfer Price Issue 125
Globalization 129
Introduction to Globalization 129
Globalization of Trade 132
Globalization of Production 136
Globalization of Capital Markets 138
Globalization and Power Shifts 142
Becoming Global 146
Business Strategy and Market Analysis 150
Introduction to Business Strategy and Market Analysis 150
Macro ]Environmental Analysis 152
Industry Analysis 154
Entity/Environment Relationship Analysis 157
Generic Strategies 159
Summary and Extensions 163
Financial Management 167
Introduction to Financial Management 168
Concepts and Tools 169
Cost Concepts 169
Time Value of Money Tools 174
Interest Rate Concepts and Calculations 182
Financial Valuation 190
Introduction to Financial Valuation 190
Valuation Techniques-General 193
Valuation Techniques-CAPM 195
Valuation Techniques-Option Pricing 199
Valuation Techniques-Business Entity 202
Hedging and Derivatives 210
Capital Budgeting 218
Introduction and Project Risk 218
Evaluation Techniques 221
Introduction and the Payback Period Approach 221
Discounted Payback Period Approach 223
Accounting Rate of Return Approach 225
Net Present Value Approach 227
Internal Rate of Return Approach 230
Ranking Projects 233
Capital Project Ranking Decisions 236
Financing Options 239
Introduction and Financial/Capital Structure 239
Introduction to Short-Term Financing 240
Short-Term (Working Capital) Financing 241
Payables 241
Standby Credit and Commercial Paper 244
Receivables and Inventory 246
Long-Term (Capital) Financing 248
Introduction to Long-Term Financing 248
Long-Term Notes and Financial Leases 249
Bonds 252
Preferred Stock 256
Common Stock 259
Cost of Capital and Financing Strategies 263
Working Capital Management 266
Introduction to Working Capital Management 266
Cash Management 268
Short ]Term Securities Management 274
Accounts Receivable Management 278
Inventory Management 282
Current Liabilities Management 286
Ratios and Measures for Working Capital Management 287
Introduction to Ratio Analysis 287
Liquidity Measures 289
Operational Activity Measures 292
Financial Management Risk Concepts-Summary 295
Information Technology 301
IT Governance and Management 302
Risks and Controls in Computer ]Based Accounting-Information Systems 302
The COBIT Model of IT Governance and Management 305
Introduction to Enterprise-Wide and Cloud-Based Systems 307
IT Functions and Controls Related to People 310
Role of Information and Technology in Business 314
IT and Business Strategy 314
System Types by Activity 316
System Types by Data Structure 318
Data Structures, Software, and Databases 320
Information Systems Hardware 324
Transaction Processing 326
Emerging Technologies in AIS 330
Emerging Technologies in AIS: Big Data 333
Information Security/Availability 335
The Protection of Information 335
IT Security Principles 335
Managing Cyber Risk 338
IT Policies 341
Introduction to E-Business and E-Commerce 343
E-Commerce Applications 345
ERM for Cloud Computing 348
Mobile Device, End-User, and Small Business Computing 350
Multi-Location System Structure 353
Computer Networks and Data Communication 354
The Internet-Structure and Protocols 358
Logical and Physical Access Controls 360
Logical Access Controls 360
Physical Access Controls 363
Encryption and Secure Exchanges 365
System Disruption/Resolution 368
Organizational Continuity Planning and Disaster Recovery 368
Backup and Restoration 371
Computer Crime, Attack Methods, and Cyber-Incident Response 373
Processing Integrity(Input/Processing/Output Controls) 377
Program Library, Documentation, and Record Management 377
Input and Origination Controls 379
Processing, File, and Output Controls 382
Accounting System Cycles 384
The Accounting System Cycle: Introduction 384
Revenue Cycle 387
Expenditure Cycle 391
Production Cycle 394
HR and Payroll Cycle 397
General Ledger, Reporting, and Financing Cycle 401
Systems Development and Maintenance 404
System Development and Implementation 404
Operations Management 409
Financial and Nonfinancial Measures of Performance 410
Quality Management 410
Balanced Scorecard and Benchmarking 414
Competitive Analysis 418
Ratio Analysis 422
Risk Management 426
Performance Improvement Tools 429
Cost Accounting 434
Manufacturing Costs 434
Spoilage, Cost, and Inventory Flow 440
Cost Behavior Patterns 444
Cost ]Volume ]Profit Analysis 447
Absorption and Direct Costing 455
Job Costing 462
Process Costing 466
Joint and By ]Product Costing 473
Sales and Direct Cost Variance Analysis 476
Overhead Variance Analysis 482
Process Management 487
Cost Relevance 487
Special Decisions 493
Transfer Pricing 497
Activity ]Based Costing and Process Management 501
Planning Techniques 506
Budgeting 506
Forecasting Tech niques 511
Multiple Choice Questions 517
Task-Based Simulations 639
Index 649
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2018 : [pbk.] ISBN 9781119481140
内容説明
The Wiley CPAexcel Study Guide: Business Environments and Concepts provides detailed study text to help you identify, focus on, and master specific topic areas that are essential for passing the BEC section of the 2018 CPA Exam.
Covers the complete AICPA content blueprint in Busiss Environments and Concepts (BEC)
Authored and compiled by the same leading university accounting professors who author the Wiley CPAexcel online course
Explains every CPA Exam topic tested on the Business Environments and Concepts (BEC) section of the CPA Exam (one volume)
Organized in Bite-Sized Lessons so you can learn faster and remember more of what you learn
Updated for 2018 so you have the most accurate, up-to-date content available for the Business Environments and Concepts (BEC) section on this year's exam
Maps perfectly to the Wiley CPAexcel Review Course; may be used to complement the online course or as a standalone study tool
Study text only and does NOT include practice questions or practice exams. Use in conjunction with the Wiley CPAexcel Exam Review 2018 Test Bank: Business Environments and Concepts, which includes over 4,200 interactive multiple-choice questions and 200 task-based simulations.
目次
About the Authors ix
About the Business Professors xi
Welcome to Business Environment and Concepts xiii
Corporate Governance 1
Internal Control Frameworks 2
Introduction to COSO, Internal Control, and the COSO Cube 2
17 Principles of Internal Control 6
Types and Limitations of Accounting Controls 10
Internal Control Roles and Responsibilities 13
Internal Control Monitoring-Purpose and Terminology 16
Internal Control Monitoring and Change Control Processes 20
Enterprise Risk Management Frameworks 26
The COSO ERM Model 26
Risk Management Policies and Procedures 32
Fraud Risk Management 36
Other Regulatory Frameworks and Provisions 43
Economic Concepts and Analysis 49
Introduction to Economic Concepts 50
Microeconomics 54
Introduction and Free-Market Model 54
Demand 56
Supply 59
Market Equilibrium 61
Elasticity 64
Consumer Demand and Utility Theory 70
Inputs and the Cost of Production 72
Market Structure and Firm Strategy 75
Introduction to Market Structure 75
Perfect Competition 76
Perfect Monopoly 79
Monopolistic Competition 81
Oligopoly 83
Summary of Market Structure 85
Macroeconomics 86
Introduction to Macroeconomics 86
Aggregate Demand 89
Aggregate Supply 95
Aggregate (Economy) Equilibrium 97
Gross Measures-Economic Activity 99
Gross Measures-Employment/Unemployment 103
Business Cycles and Indicators 106
Price Levels and Inflation/Deflation 109
Money, Banking, and Monetary/Fiscal Policy 113
International Economics 120
Introduction and Reasons for International Activity 120
Issues at National Level 123
Role of Exchange Rates 126
Issues at Entity Level 130
Currency Exchange Rate Issue 130
International Transfer Price Issue 135
Globalization 139
Introduction to Globalization 139
Globalization of Trade 142
Globalization of Production 146
Globalization of Capital Markets 148
Globalization and Power Shifts 152
Becoming Global 156
Business Strategy and Market Analysis 160
Introduction to Business Strategy and Market Analysis 160
Macro-Environmental Analysis 162
Industry Analysis 164
Entity/Environment Relationship Analysis 167
Generic Strategies 169
Summary and Extensions 173
Financial Management 177
Introduction to Financial Management 178
Concepts and Tools 179
Cost Concepts 179
Time Value of Money Tools 184
Interest Rate Concepts and Calculations 192
Financial Valuation 200
Introduction to Financial Valuation 200
Valuation Techniques-General 203
Valuation Techniques-CAPM 205
Valuation Techniques-Option Pricing 209
Valuation Techniques-Business Entity 212
Hedging and Derivatives 220
Capital Budgeting 228
Introduction and Project Risk 228
Evaluation Techniques 231
Introduction and the Payback Period Approach 231
Discounted Payback Period Approach 234
Accounting Rate of Return Approach 236
Net Present Value Approach 238
Internal Rate of Return Approach 241
Ranking Projects 245
Capital Project Ranking Decisions 248
Financing Options 251
Introduction and Financial/Capital Structure 251
Short-Term (Working Capital) Financing 252
Introduction to Short-Term Financing 252
Payables 253
Standby Credit and Commercial Paper 256
Receivables and Inventory 258
Long-Term (Capital) Financing 260
Introduction to Long-Term Financing 260
Long-Term Notes and Financial Leases 261
Bonds 264
Preferred Stock 268
Common Stock 271
Cost of Capital and Financing Strategies 275
Working Capital Management 278
Introduction to Working Capital Management 278
Cash Management 280
Short-Term Securities Management 286
Accounts Receivable Management 290
Inventory Management 294
Current Liabilities Management 298
Ratios and Measures for Working Capital Management 299
Introduction to Ratio Analysis 299
Liquidity Measures 301
Operational Activity Measures 304
Financial Management Risk Concepts-Summary 307
Information Technology 313
Information Technology Governance 314
Risks and Controls in Computer-Based Accounting-Information Systems 314
The COBIT Model of IT Governance and Management 317
Introduction to Enterprise-Wide and Cloud-Based Systems 319
IT Functions and Controls Related to People 322
Role of Information and Technology in Business 326
IT and Business Strategy 326
System Types by Activity 328
System Types by Data Structure 330
Data Structures, Software, and Databases 332
Information Systems Hardware 336
Transaction Processing 338
Emerging Technologies 342
Emerging Technologies in AIS 342
Big Data 346
Bitcoin and Blockchain 348
Machine Learning and Artificial Intelligence 353
Information Security/Availability 357
Protection of Information 357
IT Security Principles 357
Managing Cyber Risk: Part I-Applying COSO Principles to Cyber Risk 360
Managing Cyber Risk: Part II-A Framework for Cybersecurity 363
IT Policies 369
Introduction to E-Business and E-Commerce 371
E-Commerce Applications 373
ERM for Cloud Computing 376
Mobile Device, End-User, and Small Business Computing 378
Multi-Location System Structure 381
Computer Networks and Data Communication 382
The Internet-Structure and Protocols 386
Logical and Physical Access Controls 388
Logical Access Controls 388
Physical Access Controls 391
Encryption and Secure Exchanges 393
System Disruption/Resolution 396
Organizational Continuity Planning and Disaster Recovery 396
Backup and Restoration 399
Computer Crime, Attack Methods, and Cyber-Incident Response 401
Processing Integrity (Input/Processing/Output Controls) 405
Program Library, Documentation, and Record Management 405
Input and Origination Controls 407
Processing, File, and Output Controls 410
Accounting System Cycles 412
The Accounting System Cycle: Introduction 412
Revenue Cycle 415
Expenditure Cycle 419
Production Cycle 422
HR and Payroll Cycle 425
General Ledger, Reporting, and Financing Cycle 429
Systems Development and Maintenance 432
System Development and Implementation 432
Operations Management 437
Financial and Nonfinancial Measures of Performance 438
Quality Management 438
Balanced Scorecard and Benchmarking 442
Competitive Analysis 446
Ratio Analysis 450
Risk Management 454
Performance Improvement Tools 457
Cost Accounting 462
Manufacturing Costs 462
Spoilage, Cost, and Inventory Flow 465
Cost Behavior Patterns 469
Cost-Volume-Profit Analysis 472
Absorption and Direct Costing 480
Job Costing 487
Process Costing 491
Joint and By-Product Costing 498
Sales and Direct Cost Variance Analysis 501
Overhead Variance Analysis 507
Process Management 512
Cost Relevance 512
Special Decisions 518
Transfer Pricing 522
Activity-Based Costing and Process Management 526
Planning Techniques 531
Budgeting 531
Forecasting Techniques 536
Index 541
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2019 : [pbk.] ISBN 9781119519126
内容説明
Reinforce key concepts for every section of the CPA Exam with the easy-to-read and carry spiral-bound Wiley CPAexcel Exam Review 2019 Focus Notes: Complete Set. Learn acronyms and mnemonic devices to help you remember accounting rules, checklists and more.
Let the Wiley CPAexcel Exam Review 2019 Focus Notes: Complete Set help you memorize formulas, concepts, acronyms and more.
Updated for the 2019 CPA Exam
Drill yourself on key steps in performing needed financial calculations or tasks
Learn important strategies for taking the exam more quickly and accurately
Solve exam questions and reinforce material being studied with a simplified, focused approach
Memorize a variety of rules and checklists with our acronyms and mnemonics
Available in an easy-to-carry, spiral bound print format
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