【图书简介】 This book is completely revised for the new computerized CPA Exam. Published annually， this comprehensive， four volume study guide for the Certified Public Accountants （CPA） Exam arms 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. Many of the practice questions are taken from previous exams， and care is taken to ensure that they cover all the information candidates need to pass the CPA Exam.Broken down into four volumes - Regulation， Auditing and Attestation， Financial Accounting and Reporting， and Business Environment and Concepts - these top CPA Exam review study guides worldwide provide： more than 2，700 practice questions; complete information on the new simulation questions; a unique modular structure that divides content into self contained study modules; and， AICPA content requirements and three times as many examples as other study guides.O. Ray Whittington， PhD， CPA， CMA， CIA （Chicago， IL） is the Dean of the College of Commerce at DePaul University. He is also the author of "Audit Sampling： An Introduction， Fifth Edition" （ISBN： 0-471-37590-X）， available from Wiley. Patrick R. Delaney， PhD， CPA， was the department chair at Northern Illinois University. He spent nearly three decades as a respected colleague of John Wiley & Sons and was author of the "Wiley CPA Exam Review" and coauthor of "Wiley GAAP： Interpretation and Application of Generally Accepted Accounting Principles".
【本书目录】 1. BEGINNING YOUR CPA REVIEW PROGRAM. 2. EXAMINATION GRADING. 3. THE SOLUTIONS APPROACH. 4. TAKING THE EXAMINATION. 5. FINANCIAL ACCOUNTING AND REPORTING. 6. 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 SAMPLE EXAMINATION. APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA. APPENDIX C: 2007 RELEASED AICPA QUESTIONS. 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 s
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