Full Description
All the information you need to pass the CPA exam on your own Updated annually with the latest AICPA content guidelines, Wiley CPAexcel Exam Review 2014 Focus Notes provides a review of all the basic skills and concepts tested on the CPA exam and teaches important strategies to take the exam faster and more accurately. Filled with acronyms and mnemonic devices to help candidates remember the accounting rules and checklists needed to pass the exam, Wiley CPAexcel Exam Review 2014 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam. Includes tips on identifying and interpreting annual reports, stock reports, and other published material to help with the research requirements of the new case study simulations Available in a handy, easy-to-carry, spiral bound reference manual Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists In order to assist candidates in successfully performing exam simulations, Wiley CPAexcel Exam Review 2014 Focus Notes include references to authoritative literature, sample spreadsheets, and key concepts, tips and tools to facilitate research.
Contents
Preface vii About the Author ix About the Contributors ix Module 23Professional and Legal Responsibilities 1 Module 24: Federal Securities Acts 16 Module 25: Business Structure 27 Module 26: Contracts 51 Module 27: Sales 65 Module 28: Commercial Paper 79 Module 29: Secured Transactions 92 Module 30: Bankruptcy 100 Module 31: Debtor-Creditor Relationships 113 Module 32: Agency 117 Module 33: Regulation of Business Employment, Environment, and Antitrust 121 Module 34: Property 144 Module 35: Individual Taxation 153 Module 36: Transactions in Property 207 Module 37: Partnership Taxation 214 Module 38: Corporate Taxation 223 Module 39: Other Taxation Topics 252 Index 275
