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Wiley CPAexcel Exam Review 2014 Study Guide, Financial Accounting and Reporting

ISBN: 978-1-118-73401-8
1224 pages
December 2013
Wiley CPAexcel Exam Review 2014 Study Guide, Financial Accounting and Reporting (1118734017) cover image
Everything today's CPA candidates need to pass the CPA Exam

Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in business environment and concepts. Many of the questions are taken directly from previous CPA exams. With 2,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program.

  • Complete sample exam
  • The most effective system available to prepare for the CPA exam—proven for over thirty years
  • Timely—up-to-the-minute coverage for the computerized exam
  • Contains all current AICPA content requirements in business environment and concepts
  • Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts
  • Comprehensive questions—over 2,800 multiple-choice questions and their solutions in the four volumes
  • Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way
  • Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition

Wiley CPA Exam Review 2014 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

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Preface vii

About the Author ix

About the Contributor ix


Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 17

Chapter 3: The Solutions Approach 19

Chapter 4: Taking the Examination 27

Chapter 5: Exam Content Overview 31


Module 9: Basic Theory and Financial Reporting 41

Module 10: Inventory 217

Module 11: Fixed Assets 267

Module 12: Monetary Current Assets and Current Liabilities 329

Module 13: Present Value 395

Module 14: Deferred Taxes 537

Module 15: Stockholders’ Equity 577

Module 16: Investments 639

Module 17: Statement of Cash Flows 687

Module 18: Business Combinations and Consolidations 725

Module 19: Derivative Instruments and Hedging Activities 785

Module 20: Miscellaneous 825

Module 21: Governmental (State and Local) Accounting 897

Module 22: Not-for-Profi t Accounting 983

Outlines of Accounting Pronouncements 1017


Appendix A: Financial Accounting and Reporting Sample Examination 1125

Appendix B: Sample Financial Accounting and Reporting Testlet Released by AICPA 1159

Appendix C: 2013 Released AICPA Questions for Financial Accounting and Reporting 1167

INDEX 1187

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O. RAY WHITTINGTON, CPA, PhD, CMA, CIA, is Dean of the Driehaus College of Business and Kellstadt Graduate School of Business at DePaul University. Ray is a former member of the AICPA Auditing Standards Board and the AICPA Accounting and Review Services Committee. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.

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