Full Description
The Financial Accounting and Reporting Volume of the Wiley CPA Examination Study Guides arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help the CPA candidates 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 new computerized Uniform CPA Examination
Contents
Preface vii
About the Author ix
About the Contributor ix
INTRODUCTION 1
Chapter 1: Beginning Your CPA Review Program 3
Chapter 2: Examination Grading 17
Chapter 3: The Solutions Approach 19
Chapter 4: Taking The Examination 27
Chapter 5: Exam Content Overview 31
FINANCIAL ACCOUNTING AND REPORTING 39
Module 9: Basic Theory and Financial Reporting 41
Module 10: Inventory 219
Module 11: Fixed Assets 269
Module 12: Monetary Current Assets and Current Liabilities 331
Module 13: Present Value 397
Module 14: Deferred Taxes 539
Module 15: Stockholders Equity 579
Module 16: Investments 641
Module 17: Statement of Cash Flows 689
Module 18: Business Combinations and Consolidations 727
Module 19: Derivative Instruments and Hedging Activities 787
Module 20: Miscellaneous 827
Module 21: Governmental (State and Local) Accounting 899
Module 22: Not-for-Profit Accounting 985
APPENDICES 1019
Appendix A: Outlines of Accounting Pronouncements 1021
Appendix B: Financial Accounting and Reporting Sample Examination 1145
Appendix C: Sample Financial Accounting and Reporting Testlet Released by AICPA 1179
Appendix D: 2015 Released AICPA Questions for Financial Accounting and Reporting 1187
INDEX 1205
