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Book 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.

    Table of Contents

    1. Cover
    2. Contents
    3. Title
    4. Copyright
    5. Preface
    6. About the Author
    7. About the Contributor
    8. Focus on: Basic Concepts—Module 9
      1. Objectives of Financial Reporting
      2. Basic Rules and Concepts
    9. Focus on: Inventories—Module 10
      1. Inventories
      2. Long-Term Construction Contracts
    10. Focus on: Fixed Assets—Module 11
      1. Property, Plant, and Equipment
      2. Intangibles
    11. Focus on: Monetary Assets and Liabilities—Module 12
    12. Focus on: Leases—Module 13
      1. Accounting for Leases
      2. Bonds
      3. Troubled Debt Restructuring
      4. Bankruptcy
      5. Pension Plans
      6. Postretirement Benefits
    13. Focus on: Deferred Taxes—Module 14
      1. Accounting for Income Taxes (ASC 740/FAS 109)
    14. Focus on: Stockholders’ Equity—Module 15
      1. Stockholders’ Equity
    15. Focus on: Investments—Module 16
      1. Methods of Reporting Investments
    16. Focus on: Statement of Cash Flows—Module 17
      1. Statement of Cash Flows
    17. Focus on: Consolidated Statements—Module 18
      1. Business Combinations/Acquisitions
      2. Consolidations
    18. Focus on: Derivative Instruments—Module 19
    19. Focus on: Segment Reporting—Module 20
      1. Segment Reporting
      2. Partnership
      3. Foreign Currency
      4. Interim Financial Statements
      5. Personal Financial Statements
    20. Focus on: Governmental (State and Local) Accounting—Module 21
      1. Governmental (State and Local) Accounting
    21. Focus on: Not-for-Profit Accounting—Module 22
      1. Accounting for Nonprofit Entities
    22. Index
    18.119.124.232