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More About This Title Wiley CPA Exam Review 2013 Focus Notes: Financial Accounting and Reporting
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English
Wiley CPA Exam Review Focus Notes: Financial Accounting and Reporting, 2013 reinforces key concepts for the computerized CPA Exam in an easy-to-read-and-carry spinal bound format. It provides a review of all the basic skills and concepts tested on the CPA exam, teaching important strategies to take the exam faster and more accurately.
Covers accounting principles generally accepted in the United States for businesses, not-for-profit organizations and governmental entitiesIncludes tips on identifying and interpreting annual reports, stock reports, and other published material to help with the research requirements of the new case study simulationsOffers a handy, easy-to-carry, spiral bound reference manualProvides a simplified and focused approach to solve exam questions and reinforce material being studiedIncludes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklistsWiley CPA Exam Review Focus Notes: Financial Accounting and Reporting, 2013 is designed to provide pertinent knowledge in formats that are easy to understand and remember.
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English
About the Author ix
Basic Concepts 1
Financial Statements 8
Inventories 36
Long-Term Construction Contracts 57
Fixed Assets 61
Monetary Assets & Liabilities 87
Leases 116
Bonds 130
Debt Restructure 142
Pensions 146
Deferred Taxes 152
Stockholders’ Equity 161
Investments 187
Statement of Cash Flows 198
Consolidated Statements 207
Derivative Instruments 221
Segment Reporting 232
Partnership 235
Foreign Currency 243
Interim Reporting 247
Personal Financial Statements 251
Governmental (State and Local) Accounting 254
Not-For-Profit Accounting 301
Index 314