Wiley CPA Exam Review 2012, Financial Accounting and Reporting, 9th Edition PDF SIZE = 28MB

Wiley CPA Exam Review 2012, Financial Accounting and Reporting, 9th Edition PDF SIZE = 28MB
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Wiley CPA Exam Review 2012, Financial Accounting and Reporting, 9th Edition

by O. Ray Whittington, Patrick R. Delaney

Wiley EBook

November 2011


Everything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam.

Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination.

Its unique modular format helps you zero in on those areas that need more attention and organize your study program.

Complete sample exam

The most effective system available to prepare for the CPA exam!proven for over thirty years

Timely!up-to-the-minute coverage for the computerized exam

Contains all current AICPA content requirements in auditing and attestation; business environment and concepts; financial accounting and reporting; and regulation

Unique modular format!helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts

Comprehensive questions!over 3,800 multiple-choice questions and their solutions in the four volumes

Guidelines, pointers, and tips!show how to build knowledge in a logical and reinforcing way

Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition

Wiley CPA Exam Review 2012 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.


Preface vii About the Authors ix

About the Contributor ix


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


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


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


O. Ray Whittington, CPA, PhD, CMA, CIA, is Dean of the College of Commerce and Kellstadt Graduate School of Business at DePaul University. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.

Patrick R. Delaney, CPA, PhD, was the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University and the author of bestselling books, audios, and software in the Wiley CPA Exam Review System.