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 new computerized 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 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.

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Table of Contents

CONTENTS

Vol. 1

page no.

1. BEGINNING YOUR CPA REVIEW PROGRAM.

2. EXAMINATION GRADING AND GRADER ORIENTATION.

3. THE SOLUTIONS APPROACH.

4. TAKING THE EXAMINATION.

5. AUDITING AND ATTESTATION.

Abbreviations Numbers.

Engagement Planning ENPL.

Internal Control.

Evidence.

Reporting.

Audit Sampling.

Auditing with Technology.

Outlines of Professional Standards.

6. FINANCIAL ACCOUNTING AND REPORTING.

Basic Theory and Financial Reporting.

A. Basic Concepts.

B. Error Correction.

C. Accounting Changes.

D. Financial Statements.

Inventory.

Fixed Assets.

Monetary Current Assets and Current Liabilities.

Present Value.

A. Fundamentals.

B. Bonds.

C. Debt Restructure.

D. Pensions.

E. Leases.

Deferred Taxes.

Stockholders’ Equity.

Investments.

Statement of Cash Flows.

Business Combinations and Consolidations.

Derivative Instruments and Hedging Activities.

Miscellaneous.

A. Personal Financial Statements.

B. Interim Reporting.

C. Segment Reporting.

D. Partnership Accounting.

E. Foreign Currency Translation.

Governmental.

Not-for-Profit.

Outlines of Accounting Pronouncements.

7. REGULATION.

8. PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW.

Professional Responsibilities.

Federal Securities Acts.

Contracts.

Sales SALE.

Commercial Paper.

Secured Transactions.

Bankruptcy BANK.

Debtor-Creditor Relationships.

Agency.

Regulation of Employment and Environment.

Property.

Insurance.

9. FEDERAL TAXATION .

Individual.

Transactions in Property.

Partnership.

Corporate.

Gift and Estate.

10. BUSINESS ENVIRONMENT AND CONCEPTS.

Business Structure.

Information Technology.

Economics and Strategy.

Financial Management.

Risk Management and Capital Budgeting.

Performance Measures.

Cost Measurement.

Planning, Control, and Analysis.

INDEX.

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