CPA Exam for Dummies with Online Practice.
Kenneth W. Boyd
Bok Engelsk 2014 · Electronic books.
| Omfang | 1 online resource (292 pages)
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|---|---|
| Utgave | 1st ed.
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| Opplysninger | Intro -- Title Page -- Copyright Page -- Contents at a Glance -- Table of Contents -- Introduction -- About This Book -- Foolish Assumptions -- Icons Used in This Book -- Beyond the Book -- Where to Go from Here -- Part I: Getting Started with the CPA Exam -- Chapter 1: So You Want to Become a CPA -- Added Responsibilities with a CPA Designation -- Considering What a CPA Does -- Accounting work and controller positions -- Auditing, reviews, and compilations -- Preparing tax returns -- Branching out into other careers -- Comparing a CPA to Other Credentials -- Checking out the chartered financial analyst (CFA) credential -- Mulling over the certified valuation analyst (CVA) credential -- Understanding the CPA Licensing Requirements -- Knowing what you need for a license to practice public accounting -- Walking through CPA exam topics -- Chapter 2: Getting Acquainted with the CPA Exam -- Knowing What's on the Exam -- Financial accounting and reporting -- Auditing and attestation -- Regulation -- Business environment and concepts -- Understanding the Exam Format -- Navigating the online tests -- Encountering different types of questions -- Looking at the structure of the tests -- Going Over the Skills You Need to Succeed on the Exam -- Applying a body of knowledge -- Written communication -- Understanding How the Tests Are Weighted -- How Did You Do? Knowing How The Exam Is Graded -- Chapter 3: Preparing to Take the Exam -- Making Sure You've Met the Prerequisites -- Considering your amount of education -- Adding in your experience -- Reviewing the licensing requirements -- Applying to Take the Exam -- Applying for special accommodations -- Scheduling the Exam -- Where to take the test -- When to take it -- Canceling and rescheduling your test date -- Considerations before the Exam -- Having a study plan -- Psyching yourself up.. - Aligning goals with incentives: The impact of incentive compensation -- Measuring costs -- Chapter 6: Business Environment and Concepts Practice Questions -- Corporate Governance -- Cost Measurement and Assignment -- Economics and Strategy -- Financial Management -- Information Technology -- Performance Measures -- Planning, Control, and Analysis -- Risk Management -- Chapter 7: Answers to Business Environment and Concepts Practice Questions -- Corporate Governance -- Cost Measurement and Assignment -- Economics and Strategy -- Financial Management -- Information Technology -- Performance Measures -- Planning, Control, and Analysis -- Risk Management -- Part III: Financial Accounting and Reporting -- Chapter 8: Taking a Closer Look at the Financial Accounting and Reporting Test -- Starting with Standards for Financial Statements -- Reviewing regulators and reporting methods -- Going over specific financial statements -- Choosing an accounting basis -- Going Through the Accounts -- Checking out asset accounts -- Catching up on liabilities and equity -- Wrapping up with revenue -- Considering Important Transactions and Events -- Correcting errors and reviewing accounting changes -- Going over other income statement activity -- Adding other required disclosures -- Accounting for Government Entities -- Checking out financial reports for a general fund -- Presenting appropriations, encumbrances, and expenditures -- Keeping Up with Not-for-Profits -- Starting with the statement of financial position -- Moving on to the statement of activities -- Adding in the statement of cash flows and notes -- Chapter 9: Financial Accounting and Reporting Practice Questions -- Business Combinations and Consolidations -- Basic Concepts -- Error Correction -- Accounting Changes -- Inventory -- Fixed Assets -- Monetary Current Assets and Liabilities.. - Arriving at the Test Center -- Sitting at the Exam -- Following the rules -- Helping to improve the exam for others -- Chapter 4: Implementing a Study Program -- Putting Together a Strategy for Multiple-Choice Questions -- Going over the structure of a question -- Mulling over traits of a well-written question -- Answering a multiple-choice question -- Considering Task-Based Simulations -- Audit and attestation (AUD) simulation -- Financial accounting and reporting (FAR) simulation -- Looking at Written Communication Questions -- Setting an Overall Study Schedule -- Scheduling factors to consider -- Using a study planner -- Creating a Study Plan For Each Test -- Auditing and attestation study plan -- Financial accounting and reporting study plan -- Regulation study plan -- Business environment and concepts study plan -- Following Up after Your Tests -- Considering your results -- Appealing your score -- Part II: Business Environment and Concepts -- Chapter 5: Taking a Closer Look at the Business Environment and Concepts Test -- Governing a Company's Business Activities -- Considering the board of directors -- Judging the firm's control environment -- Segregating duties to reduce risk -- Using Economic Analysis -- Reviewing your competition -- Would you like another? Forecasting sales using marginal utility -- Relating currency to imports and exports -- Managing and Business Decisions -- Deciding whether to extend credit -- Pricing a special order -- Mulling over outsourcing -- Reviewing the use of capital -- Assessing Information Systems -- Deciding on computer technology needs -- Weighing IT security -- Strategic Planning -- Cause and effect: Managing with balanced scorecards -- Plans versus results: Budgeting with variance analysis -- Operating the Business and Related Accounting Issues -- Going over ratios to measure performance.. - Chapter 12: Auditing and Attestation Practice Questions -- Auditing and Review Services -- Auditing with Technology -- Audit Sampling -- Engagement Planning -- Evidence -- Internal Control -- Reporting -- Professional Responsibilities -- Chapter 13: Answers and Explanations to Auditing and Attestation Practice Questions -- Auditing and Review Services -- Auditing with Technology -- Audit Sampling -- Engagement Planning -- Evidence -- Internal Control -- Reporting -- Professional Responsibilities -- Part V: Regulation -- Chapter 14: Taking a Closer Look at the Regulation Test -- Addressing the CPA's Responsibilities -- Understanding ethics requirements for a CPA practice -- Considering your legal duties and responsibilities -- Mulling Over Business Law Issues -- Presenting the concept of agency -- Getting up to speed on contracts -- Using the Uniform Commercial Code (UCC) and credit relationships -- Choosing a business structure and other regulations -- Taking on security regulation -- Calculating Gift and Estate Tax -- Checking out the gift tax calculation -- Remembering property transfers -- Taxing Individuals -- Filing a return -- Visualizing the individual tax return -- Adjusting the records to arrive at taxable income -- Wrapping Up the Business Taxation -- Using a C corporation -- Applying a partnership structure -- Taxing Trusts and Estates -- Introducing distributable net income -- Commenting on trust taxation -- Working on estate taxation -- Chapter 15: Regulation Practice Questions -- Agency -- Bankruptcy -- Business Structure -- Contracts -- Commercial Paper -- Corporate Taxation -- Debtor-Creditor Relationships -- Regulation of Employment -- Federal Securities -- Other Tax Topics -- Individual Taxation -- Professional/Legal Responsibilities -- Property -- Partnership Taxation -- Sales -- Secured Transactions.. - Chapter 16: Answers and Explanations to Regulation Practice Questions.. - Present Value Fundamentals -- Present Value Bonds -- Present Value Debt Restructure -- Present Value Pension -- Present Value Leases -- Deferred Taxes -- Stockholders' Equity -- Investments -- Statement of Cash Flows -- Personal Financial Statements -- Interim Reporting -- Segment Reporting -- Partnership Accounting -- Chapter 10: Answers and Explanations to Financial Accounting and Reporting Practice Questions -- Business Combinations and Consolidations -- Basic Concepts -- Error Correction -- Accounting Changes -- Financial Statements -- Inventory -- Fixed Assets -- Monetary Current Assets and Liabilities -- Present Value Fundamentals -- Present Value Debt Restructure -- Present Value Pension -- Deferred Taxes -- Stockholders' Equity -- Investments -- Statement of Cash Flows -- Personal Financial Statements -- Interim Reporting -- Segment Reporting -- Partnership Accounting -- Part IV: Auditing and Attestation -- Chapter 11: Taking a Closer Look at the Auditing and At testation Test -- Understanding the Engagement -- Defining an audit -- Gaining knowledge of the client -- Planning in more detail -- Assessing the Company and Internal Controls -- Resolving materiality, risk assessment, and fraud -- Reviewing an internal control environment -- Performing Audit Procedures -- Deciding on procedures for the audit -- Introducing sampling -- Considering the Results of Your Audit Work -- Reading an unqualified audit opinion -- Adding explanatory language to an unqualified report -- Going over other audit opinions: Qualified, adverse, or no opinion -- Creating reports on internal controls and other work -- Going Over Accounting and Review Engagements -- Meeting minimum SSARS requirements -- Working on a compilation engagement -- Going over a review engagement -- Moving through Professional Responsibilities.. - Get started on the path to passing the CPA exam today Passing the CPA exam can be the first step to a long and rewarding career. With CPA Exam For Dummies, you'll get a full overview of the exam, information on how to register, the requirements for taking and passing the tests, as well as a review of the four sections. This comprehensive introductory study guide provides you with a wealth of information, including all the current AICPA content requirements in auditing and attestation, business environment and concepts, financial accounting and reporting, and accounting regulation. From start to finish, the text is designed to prepare you for each portion of this rigorous exam. Preparing for the CPA exam can be a daunting process. With the classic For Dummies approach, CPA Exam For Dummies offers an overview and steps on how to get started. Go at your own pace to master the various sections of the exam, and use the book as a reference on an ongoing basis as you prepare for the exam portions. Dive into the book to find: An overview of the CPA exam, featuring exam organization and information on scoring A content review, including practice questions and explanations of answers Online bonus practice exams to boost your knowledge and confidence An overview of the benefits of passing the CPA exam and becoming a certified public accountant For those seeking to pass the CPA exam and launch their accounting careers, CPA Exam For Dummies is the go-to resource for getting started!.
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| Emner | |
| Sjanger | |
| Dewey | |
| ISBN | 9781118813621
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