Wiley CPA Examination Review 2007-2008, Outlines and Study Guides / Edition 34

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Overview

Wiley CPA Exam review

34th Edition ? 2007-2008

Volume 1

Outlines and Study Guides
*

Covers all four sections of the CPA examination point by point
*

Stresses important topical areas to study for each part
*

Helps establish a self-study preparation program
*

Divides exam into 45 manageable study units
*

Provides an outline format supplemented by brief examples and illustrations
*

Makes material easy to read, understand, and remember
*

Includes timely, up-to-the-minute coverage for the computerized exam
*

Explains step-by-step examples of the "solutions approach"
*

Contains all current AICPA content requirements for all four sections of the exam

Volume 2

Problems and Solutions
*

Offers selected problems from all four examination sections
*

Contains rationale for correct or incorrect multiple-choice answers
*

Covers the new simulation-style problems-offering more than 75 practice questions
*

Details a "solutions approach" to each problem
*

Updates unofficial answers to reflect current laws and standards
*

Groups multiple-choice questions into topical categories within modules for easy cross-referencing
*

Provides a sample examination for each of the four exam parts

The computer-based CPA exam is here! Are you ready?

The 34th Edition of the Wiley CPA Exam Review is revised and updated for the newcomputerized exam, containing AICPA sample test questions released as recently as April 2007. To help candidates prepare for the new exam format, this edition includes a substantial number of the new simulation-type questions. Passing the CPA exam on your first attempt is possible! We'd like to help.

Get Even More Information Online:

You'll find a wide range of aids for doing your best on the CPA exam at wiley.com/cpa, including content updates, CPA exam study and test-taking tips, and more. All Wiley CPA Exam Review products are listed on the site.
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Product Details

Meet the Author

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 the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He was a member of the Auditing Standards Board of the AICPA and has previously served 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 was the Arthur Andersen 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 Andersen 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 served on numerous other professional committees; and has made many presentations to professional groups. he was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney was published in The Accounting Review and was a recipient of the Illinois CPASociety'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.

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Table of Contents


Beginning Your CPA Review Program     1
Examination Grading and Grader Orientation     17
The Solutions Approach     20
Taking the Examination     32
Auditing and Attestation     36
Engagement Planning     54
Internal Control     68
Evidence     108
Reporting     140
Audit Sampling     177
Auditing with Technology     195
Outlines of Professional Standards     202
Financial Accounting and Reporting     327
Basic Theory and Financial Reporting     333
Basic Concepts     333
Error Correction     350
Accounting Changes     354
Financial Statements     361
Inventory     375
Fixed Assets     386
Monetary Current Assets and Current Liabilities     403
Present Value     419
Fundamentals     419
Bonds     428
Debt Restructure     433
Pensions     438
Leases     454
Deferred Taxes     474
Stockholders' Equity     490
Investments     508
Statement of Cash Flows     520
Business Combinations and Consolidations     530
Derivative Instruments and Hedging Activities     550
Miscellaneous     565
Personal Financial Statements     565
Interim Reporting     566
Segment Reporting     568
Partnership Accounting     572
Foreign Currency Translation     580
Governmental     587
Not-for-Profit     625
Outlines of Accounting Pronouncements     639
Regulation     721
Professional Responsibilities and Business Law     724
Professional Responsibilities     727
Federal Securities Acts     761
Contracts     779
Sales     800
Commercial Paper     812
Secured Transactions     828
Bankruptcy     835
Debtor-Creditor Relationships     847
Agency     857
Regulation of Employment and Environment     864
Property     878
Insurance     894
Federal Taxation     897
Individual     902
Transactions in Property     959
Partnership     974
Corporate      987
Gift and Estate     1011
Business Environment and Concepts     1020
Business Structure     1026
Information Technology     1051
Economics and Strategy     1079
Financial Management     1106
Risk Management and Capital Budgeting     1131
Performance Measures     1155
Cost Measurement     1171
Planning, Control, and Analysis     1187
Index     1207
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