Skip to main content

Wiley CPAexcel Exam Review 2019 Focus Notes: Business Environment and Concepts

Spiral-bound paperback

$75.00

Wiley CPAexcel Exam Review 2019 Focus Notes: Business Environment and Concepts

Wiley

ISBN: 978-1-119-51906-5 November 2018 208 Pages

Spiral-bound paperback
$75.00
Editions Previous
Download Product Flyer

Download Product Flyer

Download Product Flyer is to download PDF in new tab. This is a dummy description. Download Product Flyer is to download PDF in new tab. This is a dummy description. Download Product Flyer is to download PDF in new tab. This is a dummy description. Download Product Flyer is to download PDF in new tab. This is a dummy description.

Description

Reinforce key concepts for the BEC section of the CPA Exam with the easy-to-read and carry spiral-bound Wiley CPAexcel Exam Review 2019 Focus Notes: Business Environment and Concepts. Learn acronyms and mnemonic devices to help you remember accounting rules, checklists and more.

Let the Wiley CPAexcel Exam Review 2019 Focus Notes: Business Environment and Concepts help you memorize formulas, concepts, acronyms and more.

  • Updated for the 2019 CPA Exam
  • Drill yourself on key steps in performing needed financial calculations or tasks
  • Learn important strategies for taking the exam more quickly and accurately
  • Solve exam questions and reinforce material being studied with a simplified, focused approach
  • Memorize a variety of rules and checklists with our acronyms and mnemonics
  • Available in an easy-to-carry, spiral bound print format"

Preface xi

Corporate Governance and Internal Control 1

Corporate Rights, Responsibilities, and Authority 1

17 Principles of Internal Control 6

Limitations of and Deficiencies in Accounting Controls 10

Categories of Controls 12

Internal Control Monitoring Purpose and Terminology 15

Fraud Risk Management 19

The COSO ERM Model 22

Enterprise Risk Management: Limitations 25

Introduction to Enterprise Risk Management 26

ERM Components, Principles, and Terms 32

ERM Governance and Culture—Principles 1–5 36

ERM Strategy and Objective Setting—Principles 6–7 37

ERM Strategy and Objective Setting—Principles 8–10 38

ERM Performance, Review, and Communication—Principles 10–11 39

ERM Performance, Review, and Communication—Principle 12 40

ERM Performance, Review, and Communication—Principle 13 41

ERM Performance, Review, and Communication—Principles 14 42

Monitoring, Review, and Revision—ERM Principles 15–16 43

Monitoring, Review, and Revision—ERM Principles 16–17 44

ERM Communication and Reporting—Principle 18 45

ERM Communication and Reporting—Principles 19–20 46

Information Technology and Communications 48

Risks and Controls in Computer-Based Accounting Information 48

The COBIT Model of IT Governance and Management 50

System Development and Implementation 53

Introduction to E-Business and E-Commerce 55

Risks of E-Commerce 56

Data Structures, Software, and Databases 57

Information Systems Hardware 59

Size and Power of Computers 60

Storage Devices 61

Transaction Processing 62

Emerging AIS Technologies 63

What Is Big Data? 68

Bitcoin 70

Blockchain 72

Artificial Intelligence and Machine Learning 74

Computer Networks and Data Communications 81

The Internet—Structure and Protocols 83

Economic Concepts 86

Demand 86

Supply 90

Market Equilibrium 93

Consumer Demand and Utility Theory 95

Inputs and the Cost of Production 96

Gross Measures—Economic Activity 98

Gross Measures—Employment/Unemployment 99

Aggregate Demand and Supply 100

Business Cycle 101

Price Levels and Inflation/Deflation 103

Money, Banking, and Monetary/Fiscal Policy 106

Reasons for International Activity 108

Introduction to Business Strategy and Market Analysis 112

Financial Management 113

Introduction to Financial Management 113

Time Value of Money Tools 117

Financial Valuation 119

Introduction and the Payback Period Approach 120

Introduction and Financial/Capital Structure 125

Introduction to Working Capital Management 133

Accounts Receivable Management 137

Quality and Inventory Management 138

Quality Control 142

Performance Measures and Management Techniques 149

Manufacturing Costs 149

Costing Methods 151

Cost Behavior Patterns 155

Absorption and Direct Costing 160

Joint and By-Product Costing 166

Budgeting 169

Master and Static Budgets 170

Forecasting Techniques 176

Cost-Volume-Profit Analysis Calculations 179

Transfer Pricing and Benchmarking 181

Measurement Frameworks 182

Project Management and Benchmarking 187

Index 191