Wiley CPA Exam Review 2009: Financial Accounting and Reporting (Wiley CPA Exam Review Ser.)

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Overview

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.

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Overview

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.

Product Details

  • ISBN-13: 9780470286036
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 12/2/2008
  • Edition description: New
  • Edition number: 6
  • Pages: 1104
  • Series: Wiley CPA Exam Review Ser.
  • Product dimensions: 8.30 (w) x 10.80 (h) x 1.70 (d)

Meet the Author

O. Ray Whittington, PhD, CPA, CMA, CIA, is the dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He previously served as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.

Patrick R. Delaney, deceased, was the dedicated author and editor of the Wiley CPA Exam Review books for twenty years. He was the Arthur Anderson LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. He had public accounting experience with Arthur Anderson LLP and was coauthor of GAAP: Interpretation and Application, also published by John Wiley & Sons, Inc. He served as Vice President and a member of the Illinois CPA Society's Board of Directors, and was Chairman of its Accounting Principles Committee; was a past president of the Rockford Chapter, Institute of Management Accountants; and had serves on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney waspublished in The Accounting Review and was a recipient of the Illinois CPA Society's Outstanding Educator Award, NIU's Excellence in Teaching Award, and Lewis University's Distinguished Alumnus Award. He was involved in NIU's CPA Review Course as director and instructor.

Table of Contents

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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