Wiley CPA Examination Review Focus Notes: Financial Accounting and Reporting 2012
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More About This Title Wiley CPA Examination Review Focus Notes: Financial Accounting and Reporting 2012

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The one-stop resource reinforcing concepts for the new computerized CPA Exam in an easy-to-read-and-carry spinal bound format

Wiley CPA Exam Review Focus Notes: Financial Accounting and Reporting, 2012 reinforces key concepts for the new 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.

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 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 checklists

Covering accounting principles generally accepted in the United States for businesses, not-for-profit organizations and governmental entities, Wiley CPA Exam Review Focus Notes: Financial Accounting and Reporting, 2012 is designed to provide pertinent knowledge in formats that are easy to understand and remember.

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Preface vii

About the Author ix

Basic Concepts 1

Financial Statements 12

Inventories 40

Long-Term Construction Contracts 62

Fixed Assets 66

Receivables 93

Monetary Assets & Liabilities 95

Leases 123

Bonds 137

Debt Restructure 147

Pensions 150

Deferred Taxes 156

Stockholders’ Equity 166

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