Wiley CPA Examination Review: Financial Accounting and Reporting: Business Enterprises / Edition 94

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Overview

The classic Wiley CPA Examination review
Published annually, in December, this comprehensive four-volume 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 identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the Uniform CPA Examination.
Featuring a unique modular structure, these CPA study guides review materials and combine over 230 AICPA content specifications into a series of forty-four related modules. By combining and relating topics, the books help build knowledge in a logical, self-reinforcing way, so as to foster a level of understanding beyond that achieved through rote memorization.
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Product Details

  • ISBN-13: 9780471304241
  • Publisher: Wiley
  • Publication date: 1/20/1994
  • Edition number: 94
  • Pages: 998
  • Product dimensions: 8.46 (w) x 11.02 (h) x 1.65 (d)

Table of Contents

Chapter 1. Beginning Your Cpa Review Program 1
Chapter 2. Examination Grading and Grader Orientation 17
Chapter 3. The Solutions Approach 25
Chapter 4. Taking the Examination 47
Chapter 5. Financial Accounting and Reporting 61
Modules and Abbreviations
22 Basic Theory and Financial Reporting; TREP 69
A. Basic Concepts 69
B. Error Correction 112
C. Accounting Changes 123
D. Financial Statements 138
23 Inventory; INVY 178
24 Fixed Assets; FA 213
25 Monetary Current Assets and Current Liabilities; CACL 255
26 Present Value; PV 307
A. Fundamentals 307
B. Bonds 327
C. Debt Restructure 348
D. Pensions 356
E. Leases 383
27 Deferred Taxes; DETX 419
28 Stockholders' Equity; STK 451
29 Investments; IVES 500
30 Statement of Cash Flows; SCF 536
31 Business Combinations and Consolidations; BCC 568
32 Derivative Instruments and Hedging Activities; DIHA 622
33 Miscellaneous; MISC 650
A. Personal Financial Statements 650
B. Interim Reporting 655
C. Segment Reporting 661
D. Partnership Accounting 670
E. Foreign Currency Translation 685
Outlines of Accounting Pronouncements 698
Appendix A Sample Examination 775
Appendix B AICPA Summary of Coverage for Financial Accounting and Reporting 791
Index 794
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