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. INDICE: Preface vii About the Author ix About the Contributor ix Module 9: Basic Concepts 1 Financial Statements 9 Module 10: Inventories 39 Long–Term Construction Contracts 62 Module 11: Fixed Assets 66 Module 12: Monetary Assets and Liabilities 92 Module 13: Leases 121 Bonds 135 Debt Restructure 148 Pensions 152 Module 14: Deferred Taxes 159 Module 15: Stockholders’ Equity 169 Module 16: Investments 195 Module 17: Statement of Cash Flows 206 Module 18: Consolidated Statements 215 Module 19: Derivative Instruments 230 Module 20: Segment Reporting 241 Partnership 244 Foreign Currency 252 Interim Reporting 256 Personal Financial Statements 260 Module 21: Governmental (State and Local) Accounting 263 Module 22: Not–for–Profit Accounting 312 Index 327
- ISBN: 978-1-118-81667-7
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 352
- Fecha Publicación: 18/12/2013
- Nº Volúmenes: 1
- Idioma: Inglés