Financial Accounting and Reporting

Financial Accounting and Reporting

Delaney, Patrick R.

John Wiley and Sons Ltd

12/2004

976

Mole

Inglês

9780471668459

0471668451

15 a 20 dias

1673

A comprehensive four-volume study guide for the Certified Public Accountant's (CPA) Exam that seeks to arm readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help them to identify, focus, and master the specific topics that need the most work.
1. BEGINNING YOUR CPA REVIEW PROGRAM. 2. EXAMINATION GRADING. 3. THE SOLUTIONS APPROACH. 4. TAKING THE EXAMINATION. 5. FINANCIAL ACCOUNTING AND REPORTING. Modules and Abbreviations: 1 7 Basic Theory and Financial Reporting. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. 8 Inventory. 9 Fixed Assets. 10 Monetary Current Assets and Current Liabilities. 11 Present Value. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. 12 Deferred Taxes. 13 Stockholders' Equity. 14 Investments. 15 Statement of Cash Flows. 16 Business Combinations and Consolidations. 17 Derivative Instruments and Hedging Activities. 18 Miscellaneous. A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. 19 Governmental Accounting. 20 Not--for--Profit Accounting. Outlines of Accounting Pronouncements. APPENDIX A FINANCIAL ACCOUNTING AND REPORTING TESTLETS. APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA. INDEX. 1 As explained in Chapter 1, this book is organized into 14 modules (manageable study units). The numbering of the modules commences with number 7 to correspond with the numbering system used in our two--volume set.
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