2. EXAMINATION GRADING AND GRADER ORIENTATION.

3. THE SOLUTIONS APPROACH.

4. TAKING THE EXAMINATION.

5. AUDITING AND ATTESTATION.

Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks.

Internal Control.

Evidence.

Reporting.

Audit Sampling.

Auditing with Technology.

Outlines of Professional Standards.

6. FINANCIAL ACCOUNTING AND REPORTING.

Basic Theory and Financial Reporting.

A. Basic Concepts.

B. Error Correction.

C. Accounting Changes.

D. Financial Statements.

Inventory.

Fixed Assets.

Monetary Current Assets and Current Liabilities.

Present Value.

A. Fundamentals.

B. Bonds.

C. Debt Restructure.

D. Pensions.

E. Leases.

Deferred Taxes.

Stockholders' Equity.

Investments.

Statement of Cash Flows.

Business Combinations and Consolidations.

Derivative Instruments and Hedging Activities.

Miscellaneous.

A. Personal Financial Statements.

B. Interim Reporting.

C. Segment Reporting.

D. Partnership Accounting.

E. Foreign Currency Translation.

Governmental.

Not-for-Profit.

Outlines of Accounting Pronouncements.

7. REGULATION.

8. PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW.

Professional Responsibilities.

Federal Securities Acts.

Contracts.

Sales.

Commercial Paper.

Secured Transactions.

Bankruptcy.

Debtor-Creditor Relationships.

Agency.

Regulation of Employment and Environment.

Property.

Insurance.

9. FEDERAL TAXATION.

Individual.

Transactions in Property.

Partnership.

Corporate.

Gift and Estate.

10. BUSINESS ENVIRONMENT AND CONCEPTS.

Business Structure.

Information Technology.

Economics and Strategy.

Financial Management.

Risk Management and Capital Budgeting.

Performance Measures.

Cost Measurement.

Planning, Control, and Analysis.

INDEX.