How to Prepare for the CPA Certified Public Accountant Examination
Barron's Educational Series, 1998 - Study Aids - 506 pages
Updated to reflect the latest Certified Public Accountant exam, the new edition of this manual presents two complete practice CPA exams. The author offers diagnostic tests and a review that covers all topics for which candidates are tested on the exam. All test questions have answers and explanations so that CPA students can score themselves and evaluate their individual strengths and weaknesses. The book's helpful supplementary information includes directions for obtaining application forms and applying to take the exam, advice on organizing an efficient study program, general reminders for dealing with the essay and computational questions, and test-taking tips.
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accepted accounting principles accounting principles adjusted AICPA amortization Answer choice assessing control risk assets assumptions and/or interpretations Audit Evidence auditor auditor's report balance sheet basis bonds candidate capital carrying amount cash flows cial client cluded common stock contract corporation correct assumptions and/or cost CPA exam debt December 31 deduction depreciation dividends earnings effect employee entity equity estimated expense fair value FASB Federal Income Taxes filed financial statement assertions financial statements fraud fund GAAP gain income statement incorrect interest inventory investment lease liability loss ment method Objective Answer Sheet operating opinion ovals paid partnership party payable payment pension performed period prior profit purchase Questions Number received recorded result retained earnings revenue sample securities shares Standards stockholders substantive tests tax return taxable income tests of controls tion transactions treasury stock