Wiley CPA Examination Review, Problems and Solutions, Volume 2
Outlines and Study Guides
* Covers all four sections of the CPA examination point by point
* Stresses important topical areas to study for each part
* Helps establish a self-study preparation program
* Divides exam into 45 manageable study units
* Provides an outline format supplemented by brief examples and illustrations
* Makes material easy to read, understand, and remember
* Includes timely, up-to-the-minute coverage for the computerized exam
* Explains step-by-step examples of the "solutions approach"
* Contains all current AICPA content requirements for all four sections of the exam
Problems and Solutions
* Offers selected problems from all four examination sections
* Contains rationale for correct or incorrect multiple-choice answers
* Covers the new simulation-style problems offering more than 75 practice questions
* Details a "solutions approach" to each problem
* Updates unofficial answers to reflect current laws and standards
* Groups multiple-choice questions into topical categories within modules for easy cross-referencing
* Provides a sample examination for each of the four exam parts
The computer-based CPA exam is here! Are you ready?
The 31st Edition of the Wiley CPA Examination Review is revised and updated for the new computerized exam, containing AICPA sample test questions released as recently as March 2004. To help candidates prepare for the new exam format, this edition includes a substantial number of the new simulation-type questions. Passing the CPA exam upon your first attempt is possible! We'd like to help.
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FINANCIAL ACCOUNTING AND REPORTING
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2003 balance sheet accounting principles accounts payable accounts receivable accrued Additional paid-in capital adjustment amortization analytical procedures Answer assets auditor auditor's report available-for-sale book value carrying amount carrying value cash flows client common stock comprehensive income computed consolidated correct debited December 31 decrease deferred tax deferred tax liability depreciation determine disclosure discount dividends effect employees entity entity's equipment equity estimated fair value financial statement assertions financial statements fraud identify included income statement income tax incorrect increase internal control inventory investment issued January market value ment method misstatement MULTIPLE-CHOICE operating opinion paid paragraph performed period present value prior purchase recognized recorded requirement result retained earnings revenue sample securities SFAS shares Simulation Problem sold statement of cash stockholders substantive tests swer tax expense tests of controls tion transactions treasury stock year-end Yes Yes