Wiley CPA Examination Review, Volume 2, Problems and Solutions, 2011 - 2012 (ePub)
(Sprache: Englisch)
Complete coverage of the new CBT-e format for the newly revised CPA Exam With 2011 bringing the greatest changes to the CPA exam in both form and content, Wiley CPA Exam Review 38th Edition is completely revised for the new CBT-e CPA Exam format. Containing...
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Complete coverage of the new CBT-e format for the newly revised CPA Exam With 2011 bringing the greatest changes to the CPA exam in both form and content, Wiley CPA Exam Review 38th Edition is completely revised for the new CBT-e CPA Exam format. Containing more than 2,700 multiple-choice questions and including complete information on the new Task Based Simulations, these books provide all the information needed to pass the uniform CPA examination. Covers the new addition of IFRS material into the CPA exam Features multiple-choice questions, new AICPA Task Based Simulations, and written communication questions, all based on the new CBT-e format Covers all requirements and divides the exam into 45 self-contained modules for flexible study Offers nearly three times as many examples as other CPA exam study guides Published annually, this comprehensive two-volume paperback set provides all the information candidates need to master in order to pass the new Uniform CPA Examination format.
Inhaltsverzeichnis zu „Wiley CPA Examination Review, Volume 2, Problems and Solutions, 2011 - 2012 (ePub)“
1 HOW TO USE THIS BOOK 1 2 AUDITING AND ATTESTATION 7 Professional Responsibilities 8 Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 24 Understanding Internal Control and Assessing Control Risk 67 Responding to Risk Assessment: Evidence Accumulation and Evaluation 113 Reporting 163 Accounting and Review Services 202 Audit Sampling 214 Auditing with Technology 230 3 FINANCIAL ACCOUNTING AND REPORTING 239 Basic Theory and Financial Reporting 241 A. Basic Concepts 241 B. Error Correction 268 C. Accounting Changes 280 D. Financial Statements 295 Inventory 333 Fixed Assets 361 Monetary Current Assets and Current Liabilities 392 Present Value 426 A. Fundamentals 426 B. Bonds 437 C. Debt Restructure 456 D. Pensions 460 E. Leases 473 Deferred Taxes 494 Stockholders' Equity 513 Investments 546 Statement of Cash Flows 573 Business Combinations and Consolidations 592 Derivative Instruments and Hedging Activities 617 Miscellaneous 634 A. Personal Financial Statements 634 B. Interim Reporting 638 C. Segment Reporting 642 D. Partnership Accounting 649 E. Foreign Currency Translation 661 Governmental (State and Local) Accounting 670 Not-for-Profit Accounting 695 4 REGULATION 711 5 PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW 713 Professional and Legal Responsibilities 714 Federal Securities Acts 730 Business Structure 742 Contracts 761 Sales 778 Commercial Paper 793 Secured Transactions 810 Bankruptcy 818 Debtor-Creditor Relationships 829 Agency 837 Regulation of Employment and Environment 845 Property 856 6 FEDERAL TAXATION 861 Individual Taxation 862 Transactions in Property 931 Partnerships Taxation 948 Corporate Taxation 974 Gift and Estate Taxation 1031 7 BUSINESS ENVIRONMENT AND CONCEPTS 1055 Corporate Governance, Internal Control, and Enterprise Risk Management 1056 Information Technology 1066 Economics, Strategy, and Globalization 1093 Financial Risk Management and Capital Budgeting 1114 Financial Management 1132 Performance Measures
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1158 Cost Measurement 1171 Planning, Control, and Analysis 1186 APPENDIX A: SAMPLE EXAMINATIONS 1207 APPENDIX B: SAMPLE TESTLETS RELEASED FROM THE AICPA 1299 APPENDIX C: 2011 RELEASED AICPA QUESTIONS 132
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Autoren-Porträt von O. Ray Whittington, Patrick R. Delaney
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.
Bibliographische Angaben
- Autoren: O. Ray Whittington , Patrick R. Delaney
- 2011, 38. Auflage, 1392 Seiten, Englisch
- Verlag: John Wiley & Sons
- ISBN-10: 1118107160
- ISBN-13: 9781118107164
- Erscheinungsdatum: 05.07.2011
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