品牌：O. Ray
基本信息
·出版社：Wiley
·页码：1032 页码
·出版日：2007年
·条码：9780470135235
·版次：papercover
·装帧：平装
·开本：16 16
·丛书名：Wiley Cpa Examination Review Financial Accounting and Reporting
内容简介
Book Description
Completely revised for the new computerized CPA Exam
Published annually, this comprehensive, four-volume study guide for the Certified Public Accountants (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions that help them to identify, focus, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care is taken to ensure that they cover all the information candidates need to pass the CPA Exam. Broken down into four volumes-Regulation, Auditing and Attestation, Financial Accounting and Reporting, and Business Environment and Concepts-these top CPA Exam review study guides worldwide provide:
* More than 2,700 practice questions
* Complete information on the new simulation questions
* A unique modular structure that divides content into self-contained study modules
* AICPA content requirements and three times as many examples as other study guides
From the Back Cover
All the information you need to master the computerized CPA exam!
* The most effective system available to prepare for the CPA exam—proven for over thirty years
* Timely—up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in financial accounting and reporting
* Unique modular format—helps you zero in on areas that need work, organize your study program, and concentrate your efforts
* Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 90 simulations
* Complete sample exam in financial accounting and reporting
* Guidelines, pointers, and tips show you how to build knowledge in a logical and reinforcing way
Wiley CPA Exam Review 2008 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
Other titles in the WILEY CPA EXAM REVIEW 2008 FOUR-VOLUME SET:
* Auditing and Attestation
* Business Environment and Concepts
* Regulation
See inside for the entire array of Wiley CPA Exam Review Products!
"I owe you and your staff a big thanks for putting out such a great product at an affordable price. I didn't have the resources to attend any of the review classes . . . but your study review books, software, and the Focus Notes were more than enough."
—Chris Wright
作者简介
Ray Whittington, PhD, CPA, CMA, CIA, is the dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He previously served as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.
Patrick R. Delaney, deceased, was the dedicated author and editor of the Wiley CPA Exam Review books for twenty years. He was the Arthur Andersen LLP Alumni Professor of Accountancy 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 and was coauthor of GAAP: Interpretation and Application, also published by John Wiley & Sons, Inc. He served as Vice President and a member of the Illinois CPA Society’s Board of Directors, and was Chairman of its Accounting Principles Committee; was a past president of the Rockford Chapter, Institute of Management Accountants; and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney was published in The Accounting Review and was a recipient of the Illinois CPA Society’s Outstanding Educator Award, NIU’s Excellence in Teaching Award, and Lewis University’s Distinguished Alumnus Award. He was involved in NIU’s CPA Review Course as director and instructor.
目录
1. BEGINNING YOUR CPA REVIEW PROGRAM.
2. EXAMINATION GRADING.
3. THE SOLUTIONS APPROACH.
4. TAKING THE EXAMINATION.
5. FINANCIAL ACCOUNTING AND REPORTING.
6. Modules and Abbreviations:1
7 Basic Theory and Financial Reporting. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements.
8 Inventory.
9 Fixed Assets.
10 Monetary Current Assets and Current Liabilities.
11 Present Value. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases.
12 Deferred Taxes.
13 Stockholders Equity.
14 Investments.
15 Statement of Cash Flows.
16 Business Combinations and Consolidations.
17 Derivative Instruments and Hedging Activities.
18 Miscellaneous. A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation.
19 Governmental Accounting.
20 Not-for-Profit Accounting. Outlines of Accounting Pronouncements.
APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING SAMPLE EXAMINATION. APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA. APPENDIX C: 2007 RELEASED AICPA QUESTIONS.
INDEX. 1 As explained in Chapter 1, this book is organized into 14 modules (manageable study units). The numbering of the modules commences with number 7 to correspond with the numbering system used in our two-volume s
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