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Wiley CPAexcel Exam Review 2014 Focus Notes: Financial Accounting and Reporting

ISBN: 978-1-118-81667-7
352 pages
November 2013
Wiley CPAexcel Exam Review 2014 Focus Notes: Financial Accounting and Reporting (1118816676) cover image
All the information you need to pass the CPA exam on your own

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 simulations
  • Available in a handy, easy-to-carry, spiral bound reference manual
  • Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists

In 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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Preface vii

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

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