Wiley CPAexcel Exam Review Spring 2014 Study Guide
Financial Accounting and Reporting
12th Edition
Published on 9. June 2014
Book
Paperback/Softback
1248 pages
978-1-118-91787-9 (ISBN)
Description
The world's most effective CPA exam prep system - Financial Accounting and Reporting 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 that need work. This volume, Financial Accounting and Reporting, 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.
More details
Other editions
New editions
O. Ray Whittington
Wiley CPAexcel Exam Review 2015 Study Guide (January)
Financial Accounting and Reporting
Book
12/2014
13th Edition
Wiley
€65.90
Article exhausted; check for reprint
Previous edition
Book
12/2013
11th Edition
Wiley
€57.90
Article exhausted; check for reprint
Person
O. RAY WHITTINGTON, CPA, PHD, CMA, CIA, is Dean of the Driehaus College of Business and Kellstadt Graduate School of Business at DePaul University. Ray is a former member of the AICPA Auditing Standards Board and the AICPA Accounting and Review Services Committee. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.
Content
Preface vii
About the Author ix
About the Contributor ix
INTRODUCTION 1
Chapter 1: Beginning Your CPA Review Program 3
Chapter 2: Examination Grading 17
Chapter 3: The Solutions Approach 19
Chapter 4: Taking The Examination 27
Chapter 5: Exam Content Overview 31
FINANCIAL ACCOUNTING AND REPORTING 39
Module 9: Basic Theory and Financial Reporting 41
Module 10: Inventory 217
Module 11: Fixed Assets 267
Module 12: Monetary Current Assets and Current Liabilities 329
Module 13: Present Value 395
Module 14: Deferred Taxes 537
Module 15: Stockholders' Equity 577
Module 16: Investments 639
Module 17: Statement of Cash Flows 687
Module 18: Business Combinations and Consolidations 725
Module 19: Derivative Instruments and Hedging Activities 785
Module 20: Miscellaneous 825
Module 21: Governmental (State and Local) Accounting 897
Module 22: Not-for-Profit Accounting 983
APPENDICES 1017
Appendix A: Outlines of Accounting Pronouncements 1019
Appendix B: Financial Accounting and Reporting Sample Examination 1137
Appendix C: Sample Financial Accounting and Reporting Testlet Released by AICPA 1171
Appendix D: 2014 Released AICPA Questions for Financial Accounting and Reporting 1179
INDEX 1201