The one–stop resource reinforcing concepts for the computerized CPA Exam in an easy–to–read–and–carry spinal bound format 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 entities 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 simulations Offers a handy, easy–to–carry, spiral bound reference manual Provides a simplified and focused approach to solve exam questions and reinforce material being studied Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists Wiley 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. INDICE: Preface vii 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
- ISBN: 978-1-118-41059-2
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 336
- Fecha Publicación: 12/02/2013
- Nº Volúmenes: 1
- Idioma: Inglés