Wiley CPA Examination Review Focus Notes: Business Environment and Concepts 2011
This book uses acronyms and mnemonic devices to help candidates remember the accounting rules and checklists needed to pass the exam. It provides a thorough review of all basic skills and concepts need for the exam. The new computerized CPA exam includes one or two case study simulations in each section, approximately 20-40 minutes in length, that will require candidates to perform research activities, use common spreadsheet and word processing functions, and use a financial calculator or spreadsheet to perform financial calculations. In order to assist candidates in successfully performing these simulations, Wiley Focus Notes include references to authoritative literature, sample spreadsheets, and key concepts, tips and tools to facilitate research
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Wiley CPA Exam Review Focus Notes 2012, Business Environment and Concepts
Limited preview - 2011
Absorption costing accounts allocated average return Balanced Scorecard beginning WIP bonds Budgeted Capital Focus cash flows cash inflows Common stock consumer Contrib margin cost driver cost per equivalent Costs incurred customers debt decrease Demand Curve Shift discount disks dividend earnings effect Electronic employees Enterprise Risk Management equity Equivalent units expected return files Financial Risk Management firm fixed costs Focus on Cost hedge higher income increase input interest payment interest rate Internet inventory investment is acceptable joint product costs Kevin Stevens lenders loans Management & Capital measures Microcomputers MOH applied Monitoring negative shift NOPAT normally operating output overhead percentage period POHR preferred stock Present Value price inflation processing Profit programs ratio relative sales value result Return to scale shareholders spending standard deviation supply curve Tests total assets trade users variable costs variance yield curve