Wiley CPA Examination Review Focus Notes: Financial Accounting and Reporting 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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Accounts payable Accounts receivable accrual Accrued Accumulated depreciation adjustment allocated amortization asset given asset or liability balance sheet base year prices Beginning balance Bonds payable face capital carrying value Cash amount paid Cash xxx comprehensive income Cost of sales Current Assets current liabilities debit debt deferred tax asset Discount Dividends Dollar-Value LIFO Ending inventory equity method extraordinary items fair market value fair value financial statements Focus on Accounting Focus on Application Focus on IFRS fund balance Gain or loss Goodwill Gross profit income statement income tax expense interest date investments Journal entry layer Base layer LIFO continued long-term Net realizable value Number partner’s contribution preferred stock premium Present value prior period receivable xxx recent layer recognized reported Retained earnings revenues stockholders Straight-line sub’s temporary differences Total transactions uncollectible units valuation allowances value of asset xx xx xx xxx APIC xxx Cash xxx Focus xxx Gain xxx or xxx