Wiley CPAexcel Exam Review 2014 Focus Notes : Financial Accounting and Reporting - 9th ed. - Somerset : Wiley, 2013. - 1 online resource (344 p.) - eBooks on Demand .

""Wiley CPAexcel® Exam Review 2014 Focus Notes: Financial Accounting and Reporting""; ""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""; ""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 Method""; ""Discontinued 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 Layers""; ""Application 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 Balance""; ""Sum-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""; ""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 Cash""; ""Calculating Interest""; ""Notes Received for Goods or Services""; ""Financing Receivables�Discounting""; ""Financing Receivables�Assignment""; ""Financing Receivables�Factoring""; ""Financing with Recourse"" ""Financial Statement Analysis""

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 2014 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 checklists needed to pass the exam, Wiley CPAexcel Exam Review 2014 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam. Includes tips on ide

9781118854143 60 (NL),60 (3U),40 (1U)

Accounting -- Examinations -- Study guides.
Accounting -- Examinations, questions, etc.
Auditing -- Examinations -- Study guides.

Electronic books.

HF5661 .W384 2013