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Wiley CPAexcel exam review 2015 focus notes. Financial accounting and reporting.

Publisher: Hoboken, New Jersey : John Wiley, [2015] ©2015
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
All the information you need to pass the CPA exam on your own Updated annually with the latest AICPA content guidelines, Wiley CPAexcel Exam Review 2015 Focus Notes provides a review of all the basic skills and concepts tested on the CPA exam and teaches important strategies to take the exam faster and more accurately. Filled with acronyms and mnemonic devices to help candidates remember the accounting rules and  Read more...
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Genre/Form: Electronic books
Problems and exercises
Study guides
Problems, exercises, etc
Additional Physical Format: Print version:
Wiley CPAexcel exam review 2015 focus notes. Financial accounting and reporting
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
ISBN: 9781119051749 1119051746
OCLC Number: 894991497
Notes: Includes index.
Description: 1 online resource (ix, 337 pages)
Contents: Cover; Title Page; Copyright; Contents; Preface; About the Author; About the Contributor; Module 9: Basic Concepts; Objectives of Financial Reporting; Qualitative Characteristics of Accounting Information; IFRS® and U.S. Conceptual Framework as Converged; Private Company Standards; Elements of Financial Statements; IFRS Elements; Basic Rules and Concepts; Revenue Recognition; Installment Sales Method; Cost Recovery Method; Converting from Cash Basis to Accrual Basis; Balance Sheet; Special Disclosures; Reporting the Results of Operations; Extraordinary Items. Change in Accounting Principle: Allowed Only if Required by New Accounting Principles or Change to Preferable MethodDiscontinued Operations; Reporting Comprehensive Income; Accounting for Changing Prices; SEC Reporting Requirements; Fair Value Measurements; Fair Value Concepts; Module 10: Inventories; Inventories; Goods in Transit; Cost of Goods Sold (COGS); Inventory Errors; Periodic versus Perpetual; Inventory Valuation Methods; FIFO Application-Valuing Cost Of Sales and Ending Inventory; LIFO Application-Valuing Cost of Sales and Ending Inventory Using the Periodic Method. Applying LIFO LayersApplication of LIFO; Dollar-Value LIFO; Dollar-Value LIFO-Calculating a Price Level Index; Lower of Cost or Market; Gross Profit Method for Estimating Inventory; Conventional Retail (Lower of Cost or Market); IFRS: Inventory; Long-Term Construction Contracts; Percentage of Completion; Calculating profit; Recognizing Losses; Completed Contract; IFRS Construction Contracts; Module 11: Fixed Assets; Property, Plant, and Equipment; General Rule; Land and Building; Capitalization of Interest; Costs Incurred After Acquisition; Depreciation and Depletion; Straight-Line. Double-Declining BalanceSum-of-the-Years' Digits; Units of Production; Group or Composite; Impairment; Application of Impairment Rules; Disposal of Property, Plant, and Equipment; IFRS Impairment; Nonmonetary Exchanges; Intangibles; General Characteristics; Initial Accounting; Amortization; Goodwill; Impairment; Private Company Standards; IFRS: Property, Plant, and Equipment; Leasehold Improvements; Patents; Research and Development (R & D); Start-up Costs; Franchises; Software; Module 12: Monetary Assets and Liabilities; Bank Reconciliation; Accounts Receivable; Uncollectible Accounts. Notes Received for CashCalculating Interest; Notes Received for Goods or Services; Notes Received for Goods or Services; Financing Receivables-Discounting; Financing Receivables-Assignment; Financing Receivables-Factoring; Financing with Recourse; Financial Statement Analysis; Accounts Payable; Contingencies; Contingencies and Provisions; Estimated and Accrued Amounts; Insurance; Royalties; Service Contract; Compensated Absences; Miscellaneous Liabilities; Module 13: Leases; Accounting for Leases; Lessee Reporting; Capital Leases; Balance Sheet Presentation; Disclosures; Lessor Reporting.
Other Titles: CPA excel exam review focus notes
Financial accounting and reporting
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Abstract:

All the information you need to pass the CPA exam on your own Updated annually with the latest AICPA content guidelines, Wiley CPAexcel Exam Review 2015 Focus Notes provides a review of all the  Read more...

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