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Wiley CPA Exam Review 2012, Financial Accounting and Reporting, 9th Edition
by O. Ray Whittington, Patrick R. Delaney
BUSINESS & MANAGEMENT / ACCOUNTING / CPA / REVIEW /
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.
TABLE OF CONTENTS:
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
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
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
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.