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Wiley CPAexcel Exam Review 2015 Study Guide July: Business Environment and Concepts

Wiley CPAexcel Exam Review 2015 Study Guide July: Business Environment and Concepts

O. Ray Whittington

ISBN: 978-1-119-11995-1

Jun 2015

480 pages

Select type: Paperback


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The Business Environment and Concepts Volume of the Wiley CPA Examination Study Guides arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help the CPA candidates identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the new computerized Uniform CPA Examination.

Preface vii

About the Author ix

About the Contributor ix


Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 17

Chapter 4: Taking the Examination 25

Chapter 5: Exam Content Overview 29


Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37

Module 41: Information Technology 69

Module 42: Economics, Strategy, and Globalization 133

Module 43: Financial Risk Management and Capital Budgeting 191

Module 44: Financial Management 241

Module 45: Performance Measures and Management Techniques 297

Module 46: Cost Measurement and Assignment 337

Module 47: Planning, Control, and Analysis 375


Appendix A: Business Environment and Concepts Sample Examination 421

Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 439

Appendix C: 2015 Released AICPA Questions for Business Environment and Concepts 441