Wiley CPA Examination Review Focus Notes: Financial Accounting and ReportingWiley CPA Exam Review Focus Notes: Financial Accounting and Reporting, Fifth Edition reinforces key concepts for the new computerized CPA Exam in an easy-to-read-and-carry spinal bound format. It provides a review of all the basic skills and concepts tested on the CPA exam and teaches important strategies to take the exam faster and more accurately. |
Common terms and phrases
Accounts receivable accrual accounting adjustment allocated amortization Assets & Liabilities base year prices beginning balance carrying value Cash Flows Cash XXX Comprehensive Income Cost of sales current liabilities debt Decrease deferred tax asset Discount Dividends Dollar-Value LIFO Donations Ending inventory Equity Method Estimated fair market value fair value Financial Statements Fixed Assets Focus on Financial Focus on Fixed Focus on Governmental Focus on Inventories Focus on Monetary Focus on Stockholders Gain or loss Goodwill Governmental Accounting governmental funds Į Į Į ĮJĮ income statement income tax expense Journal entry Kevin Stevens Leases Module 11 Module 19 Monetary Assets noncurrent Number operations partner's contribution payments plug preferred stock prior period recognized reported Retained earnings Statement of Activities Statement of Cash tax expense Total transactions uncollectible value of asset value over carrying XX XX XX XXX or XXX XXX XXX Focus XXX XXX XXX لے لے لے