Full Description
The Business Environment and Concepts 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 15
Chapter 3: The Solutions Approach 17
Chapter 4: Taking the Examination 25
Chapter 5: Exam Content Overview 29
BUSINESS ENVIRONMENT AND CONCEPTS 35
Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37
Module 41: Information Technology 69
Module 42: Economics, Strategy, and Globalization 133
Module 43: Financial Risk Management and Capital Budgeting 191
Module 44: Financial Management 241
Module 45: Performance Measures and Management Techniques 297
Module 46: Cost Measurement and Assignment 337
Module 47: Planning, Control, and Analysis 375
APPENDICES 419
Appendix A: Business Environment and Concepts Sample Examination 421
Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 439
Appendix C: 2015 Released AICPA Questions for Business Environment and Concepts 441
INDEX 455
