Wiley CPA Examination Review, Volume 1, Outlines and Study Guides, 2011 - 2012 (PDF)

1 BEGINNING YOUR CPA REVIEW PROGRAM 1 2 EXAMINATION GRADING 17 3 THE SOLUTIONS APPROACH 19 4 TAKING THE EXAMINATION 31 5 AUDITING AND ATTESTATION 35 Professional Responsibilities 57 Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 84 Understanding Internal Control and Assessing Control Risk 96 Responding to Risk Assessment: Evidence Accumulation and Evaluation 136 Reporting 167 Accounting and Review Services 198 Audit Sampling 222 Auditing with Technology 240 Outlines of Professional Standards 247 6 FINANCIAL ACCOUNTING AND REPORTING 361 Basic Theory and Financial Reporting 361 A. Basic Concepts 369 B. Error Correction 391 C. Accounting Changes 394 D. Financial Statements 401 Inventory 420 Fixed Assets 432 Monetary Current Assets and Current Liabilities 451 Present Value 468 A. Fundamentals 468 B. Bonds 476 C. Debt Restructure 481 D. Pensions 486 E. Leases 500 Deferred Taxes 520 Stockholders' Equity 536 Investments 555 Statement of Cash Flows 568 Business Combinations and Consolidations 578 Derivative Instruments and Hedging Activities 602 Miscellaneous 616 A. Personal Financial Statements 616 B. Interim Reporting 617 C. Segment Reporting 619 D. Partnership Accounting 623 E. Foreign Currency Translation 631 Governmental (State and Local) Accounting 638 Not-for-Profit Accounting 682 Outlines of Accounting Pronouncements 696 7 REGULATION EXAM CONTENT 781 8 PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW 789 Professional and Legal Responsibilities 792 Federal Securities Acts 810 Business Structure 824 Contracts 849 Sales 871 Commercial Paper 883 Secured Transactions 900 Bankruptcy 907 Debtor-Creditor Relationships 920 Agency 930 Regulation of Business Employment, Environment, and Antitrust 937 Property 958 9 FEDERAL TAXATION 975 Individual Taxation 980 Transactions in Property 1040 Partnerships Taxation 1057 Corporate Taxation 1070 Gift and Estate Taxation 1101 10 BUSINESS ENVIRONMENT AND CONCEPTS 1111 Corporate Governance, Internal

Ray Whittington, PhD, CPA, CMA, CIA, is the dean of theCollege of Commerce at DePaul University. Prior to joining thefaculty at DePaul, Professor Whittington was the Director ofAccountancy at San Diego State University. From 1989 through 1991,he was the Director of Auditing Research for the American Instituteof Certified Public Accountants (AICPA), and he previously was onthe audit staff of KPMG. He previously served as a member of theAuditing Standards Board of the AICPA and as a member of theAccounting and Review Services Committee and the Board of Regentsof the Institute of Internal Auditors. Professor Whittington haspublished numerous textbooks, articles, monographs, and continuingeducation courses.

Patrick R. Delaney, deceased, was the dedicated authorand editor of the Wiley CPA Exam Review books for twentyyears. He was the Arthur Andersen LLP Alumni Professor ofAccountancy 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 andwas coauthor of GAAP: Interpretation and Application, alsopublished by John Wiley & Sons, Inc. He served as VicePresident and a member of the Illinois CPA Society's Board ofDirectors, and was Chairman of its Accounting Principles Committee;was a past president of the Rockford Chapter, Institute ofManagement Accountants; and had served on numerous otherprofessional committees. He was a member of the American AccountingAssociation, American Institute of Certified Public Accountants,and Institute of Management Accountants. Professor Delaney waspublished in The Accounting Review and was a recipient ofthe Illinois CPA Society's Outstanding Educator Award, NIU'sExcellence in Teaching Award, and Lewis University's DistinguishedAlumnus Award. He was involved in NIU's CPA Review Course asdirector and instructor.

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