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More About This Title Wiley CPAexcel Exam Review 2014 Focus Notes: Financial Accounting and Reporting
English
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 simulationsAvailable in a handy, easy-to-carry, spiral bound reference manualIncludes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklistsIn 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.
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About the Author ix
About the Contributor ix
Module 9: Basic Concepts 1
Financial Statements 9
Module 10: Inventories 39
Long-Term Construction Contracts 62
Module 11: Fixed Assets 66
Module 12: Monetary Assets and Liabilities 92
Module 13: Leases 121
Bonds 135
Debt Restructure 148
Pensions 152
Module 14: Deferred Taxes 159
Module 15: Stockholders’ Equity 169
Module 16: Investments 195
Module 17: Statement of Cash Flows 206
Module 18: Consolidated Statements 215
Module 19: Derivative Instruments 230
Module 20: Segment Reporting 241
Partnership 244
Foreign Currency 252
Interim Reporting 256
Personal Financial Statements 260
Module 21: Governmental (State and Local) Accounting 263
Module 22: Not-for-Profit Accounting 312
Index 327
