Wiley CPA Exam Review 2012, 4-Volume Set Philippines

Preface vii

About the Authors ix

About the Contributor ix

INTRODUCTION

Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 16

Chapter 4: Taking the Examination 23

Chapter 5: Exam Content Overview 27

AUDITING AND ATTESTATION

Module 1: Professional Responsibilities 49

Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 93

Module 3: Understanding Internal Control and Assessing Control Risk 152

Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 235

Module 5: Reporting 316

Module 6: Accounting and Review Services 386

Module 7: Audit Sampling 421

Module 8: Auditing with Technology 455

Outlines of Professional Standards 471

Information Technology Supplement 587

APPENDICES

Appendix A: Auditing and Attestation Sample Examination 617

Appendix B: Sample Auditing and Attestation Testlet Released by the AICPA 643

Appendix C: 2011 Released AICPA Questions for Auditing and Attestation 650

INDEX 671

Wiley CPA Exam Review 2012, Business Environment and Concepts

Preface vii

About the Authors ix

About the Contributor ix

INTRODUCTION

Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 17

Chapter 4: Taking the Examination 24

Chapter 5: Exam Content Overview 27

BUSINESS ENVIRONMENT AND CONCEPTS

Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 35

Module 41: Information Technology 63

Module 42: Economics, Strategy, and Globalization 119

Module 43: Financial Risk Management and Capital Budgeting 170

Module 44: Financial Management 213

Module 45: Performance Measures 264

Module 46: Cost Measurement 294

Module 47: Planning, Control, and Analysis 325

APPENDICES

Appendix A: Business Environment and Concepts Sample Examination 371

Appendix B: Business Environment and Concepts Testlet Released by the AICPA 386

Appendix C: 2011 Released AICPA Questions for Business Environment and Concepts 388

INDEX 399

Wiley CPA Exam Review 2012 Financial Accounting and Reporting

Preface vii

About the Authors ix

About the Contributor ix

INTRODUCTION

Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 16

Chapter 4: Taking the Examination 24

Chapter 5: Exam Content Overview 28

FINANCIAL ACCOUNTING AND REPORTING

Module 9: Basic Theory and Financial Reporting 37

Module 10: Inventory 194

Module 11: Fixed Assets 239

Module 12: Monetary Current Assets and Current Liabilities 293

Module 13: Present Value 350

Module 14: Deferred Taxes 481

Module 15: Stockholders' Equity 519

Module 16: Investments 576

Module 17: Statement of Cash Flows 619

Module 18: Business Combinations and Consolidations 651

Module 19: Derivative Instruments and Hedging Activities 704

Module 20: Miscellaneous 739

Module 21: Governmental (State and Local) Accounting 803

Module 22: Not-for-Profit Accounting 873

Outlines of Accounting Pronouncements 904

APPENDICES

Appendix A: Financial Accounting and Reporting Sample Examination 993

Appendix B: Sample Financial Accounting And Reporting Testlet Released by the AICPA 1024

Appendix C: 2011 Released AICPA Questions for Financial Accounting and Reporting 1032

INDEX 1047

Wiley CPA Exam Review 2012, Regulation

Preface vii

About the Authors ix

About the Contributors ix

INTRODUCTION

Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 16

Chapter 4: Taking the Examination 24

Chapter 5: Exam Content Overview 27

PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW

Module 23: Professional and Legal Responsibilities 37

Module 24: Federal Securities Acts 78

Module 25: Business Structure 107

Module 26: Contracts 153

Module 27: Sales 195

Module 28: Commercial Paper 227

Module 29: Secured Transactions 266

Module 30: Bankruptcy 284

Module 31: Debtor-Creditor Relationships 309

Module 32: Agency 329

Module 33: Regulation of Business Employment, Environment, and Antitrust 345

Module 34: Property 379

FEDERAL TAXATION

Module 35: Individual Taxation 415

Module 36: Transactions in Property 548

Module 37: Partnerships Taxation 585

Module 38: Corporate Taxation 628

Module 39: Other Taxation Topics 715

APPENDICES

Appendix A: Regulation Sample Examination 759

Appendix B: Sample Regulation Testlet Released by the AICPA 783

Appendix C: 2011 Released AICPA Questions for Regulation 790

PLUS Wiley CPA FOCUS NOTES 2012 Financial Accounting and Reporting