Wiley CPA Exam Review 2009

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

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 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.