Includes index.

Preface vii About the Author ix About the Contributor ix INTRODUCTION Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 17 Chapter 3: The Solutions Approach 19 Chapter 4: Taking the Examination 27 Chapter 5: Exam Content Overview 31 FINANCIAL ACCOUNTING AND REPORTING Module 9: Basic Theory and Financial Reporting 41 Module 10: Inventory 217 Module 11: Fixed Assets 267 Module 12: Monetary Current Assets and Current Liabilities 329 Module 13: Present Value 395 Module 14: Deferred Taxes 537 Module 15: Stockholders' Equity 577 Module 16: Investments 639 Module 17: Statement of Cash Flows 687 Module 18: Business Combinations and Consolidations 725 Module 19: Derivative Instruments and Hedging Activities 785 Module 20: Miscellaneous 825 Module 21: Governmental (State and Local) Accounting 897 Module 22: Not-for-Profi t Accounting 983 Outlines of Accounting Pronouncements 1017 APPENDICES Appendix A: Financial Accounting and Reporting Sample Examination 1125 Appendix B: Sample Financial Accounting and Reporting Testlet Released by AICPA 1159 Appendix C: 2013 Released AICPA Questions for Financial Accounting and Reporting 1167 INDEX 1187

Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in business environment and concepts. Many of the questions are taken directly from previous CPA exams.

College of Business and Accountancy Bachelor of Science in Accountancy

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