Wiley CPA Exam Review Fast Track Study Guide by O. Ray WhittingtonWiley CPA Exam Review Fast Track Study Guide by O. Ray Whittington

Wiley CPA Exam Review Fast Track Study Guide

byO. Ray Whittington

Paperback | July 8, 2008

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THE CPA STUDY GUIDE THAT PUTS YOU ON THE FAST TRACK TO SUCCESS!

This tightly focused study guide ––now thoroughly updated to cover the latest changes in the CPA Exam––cuts away all the excess information to simply give you what you need to know. Presenting the absolute key points and precise steps to take in preparing for the CPA Exam, the Wiley CPA Exam Review Fast Track Study Guide, Fourth Edition includes sample questions and solutions that will help you master the CPA Examination.O. Ray Whittington, well-known author and professor, has compiled this book using his extensive experience in preparing candidates for the CPA Exam. His time-honored and highly successful outline approach includes:

  • The most essential and current material needed to successfully pass the exam, including discussion of the simulation-style questions
  • Thoroughly revised content to prepare readers for the new computerized CPA Exam
  • Test-taking strategies, tips, and techniques
  • Coverage of new financial accounting standards including SFAS 155, Accounting for Certain Hybrid Financial Instruments; 157, Fair Value Measurements; and 159, Fair Value Option for Financial Assets and Financial Liabilities
  • Coverage of new auditing standards, especially AICPA Statement on Auditing Standards Nos. 104 through 111 (Risk Assessment Standards) and the latest PCAOBs
  • You can pass the CPA Exam —Wiley CPA Exam Review Fast Track Study Guide, Fourth Edition helps you preparefor, master the concepts in—and pass—the CPA Exam.

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O. Ray Whittington, CPA, PhD (Chicago, IL) is the dean of the College of Commerce at DePaul University. Prior to joining the faculty of DePaul, he 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 (AI...
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Title:Wiley CPA Exam Review Fast Track Study GuideFormat:PaperbackDimensions:384 pages, 11 × 8.5 × 1.05 inPublished:July 8, 2008Publisher:WileyLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0470196092

ISBN - 13:9780470196090

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Table of Contents

Auditing And Attestation.

Overview Of An Attest Function.

Audit Opinions.

Use Of Report Of Another Auditor.

Comparative Financial Statements.

Compilations And Reviews.

Overview Of The Audit Of Financial Statements.

Audit Risk.

Internal Control.

Evidence Gathering.

Accounts Receivable And Revenues.

Statistical Sampling.

Inventory And Accounts Payable.

Auditing With Technology.

Flowcharting.

Cash Receipts And Cash Balances.

Special Reports And Other Reports.

Long-Term Liabilities And Contingencies.

Payroll.

Land, Buildings, And Equipment.

Investments.

Financial Accounting And Reporting.

Accounts Receivable And Bad Debt Expense.

Present Value Computations.

Land, Buildings, And Equipment (Fixed Assets).

Bonds And Notes; Payables And Investments (If To Be Held Till Maturity).

Miscellaneous Financial Statements.

Stockholders' Equity.

Accounting For Leases.

Miscellaneous Accounting Concepts.

Marketable Securities.

Long-Term Construction Contracts.

Installment Sales Methods.

Structure Of An Income Statement.

Contingencies And Other Losses And Liabilities.

Deferred Income Taxes.

Equity Method Of Accounting For Investments.

Consolidated Financial Information.

Statement Of Cash Flows.

Intangible Assets.

Pension Accounting.

Inventory.

Accounting Changes.

Partnership Accounting.

Financial Instruments.

Earnings Per Share.

Foreign Currency Balances.

Disposal Of A Component.

Reporting Segments Of An Enterprise.

Governmental Accounting—Fund Accounting And Financial Statements.

Governmental Accounting—Financial Reporting Process.

Accounting For Not-For-Profit Organizations.

Regulation.

Professional Responsibilities.

Federal Securities Regulations.

Sarbanes-Oxley Act.

Contracts.

Agency.

Sales—Uniform Commercial Code (Article 2).

Secured Transactions - Uniform Commercial Code (Article 9).

Negotiable Instruments.

Bankruptcy.

Debtor And Creditor Rights.

Real Property.

Employment Laws And Environmental Regulations.

Insurance.

Overview Of Individual Income Taxes.

Individual Income Taxes—Income.

Individual Income Taxes—Exchanges.

Individual Income Taxes—Deductions For Adjusted Gross Income (AGI).

Individual Income Taxes—Itemized Deductions.

Individual Income Taxes—Tax Credits.

Income Taxation Of Partnerships And S Corporations.

Corporate Income Taxes—Income.

Corporate Income Taxes—Expenses.

Corporate Income Taxes—Other Areas.

Other Taxation Areas.

Business Environment And Concepts.

Business Structure.

Information Technology.

Microeconomics.

Macroeconomics.

Business Strategy.

Financial Management.

Working Capital Management.

Financing Current Assets.

Capital Structure.

Risk Management.

Capital Budgeting.

Quantitative Methods.

Performance Measures.

Quality Control Principles.

Financial Planning.

Cost-Volume-Profit Analysis.

Cost Accounting.

Variance Analysis.