Synopses & Reviews
THE CPA STUDY GUIDE THAT PUTS YOU ON THE FAST TRACK TO SUCCESS!
This tightly focused study guidenow thoroughly updated to cover the latest changes in the CPA examcuts away all the excess information to simply give you what you need to know! Presenting the absolute key points and the precise steps to take in preparing for the CPA exam, the Wiley CPA Examination Review Fast Track Study Guide, Second Edition includes sample questions and solutions that will help you master the CPA examination. Joe Ben Hoyle, well-known author and professor, has compiled this book using his twenty-plus years of experience preparing candidates for the CPA exam. His time-honored and highly successful outline approach includes:
- A solid base of information instead of a multitude of confusing examples
- A format that highlights the foundation of each of the topics on the CPA exam
- Use of key words and well-organized text, along with a detailed index to help clarify topics
- The most essential material needed to successfully pass the CPA exam
- Test-taking strategies, tips, and techniques
- Thoroughly updated material to cover the latest changes in the law
Dont miss these other important study aids from the Wiley CPA Examination Review:
- Wiley CPA Examination Review Practice Software 6.0
Complete Exam on CD-ROM
- Wiley Virtual Online CPA Review Course
www.wileyvirtual.com
- Get motivated! You can pass the CPA Exam
Visit our Web site at www.wiley.com/cpa
*Available in complete sets or individual volumes/exam segments.
Synopsis
The absolute essentials to passing the CPA exam-for the 120,000 candidates who take the test each year
This tightly focused study guide--now thoroughly updated to reflect the new computerized CPA exam--cuts away all the excess information to simply give readers what they need to know. Presenting the absolute key points and the precise steps to take in preparing for the CPA exam, the Wiley CPA Examination Review Fast Track Study Guide, Third Edition includes sample questions and solutions that will help them master the CPA examination. This guide provides a solid base of information instead of a multitude of confusing examples and a format that highlights the foundation of each of the topics on the CPA exam.
Joe Ben Hoyle (Richmond, VA) is Chair of the Accounting Department at the Robins School of Business at the University of Richmond. He is the President of Hoyle CPA, a successful CPA review course in the state of Virginia.
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.
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 REGULATION.
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.