Wiley CPAexcel Exam Review 2014 Focus Notes : (Record no. 812093)

001 - CONTROL NUMBER
control field EBL1554035
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
additional material characteristics m d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr -n---------
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 151019s2013||||||| s|||||||||||eng|d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118854143
Terms of availability 60 (NL),60 (3U),40 (1U)
035 ## - SYSTEM CONTROL NUMBER
System control number (AU-PeEL)1554035
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)863823716
040 ## - CATALOGING SOURCE
Original cataloging agency AU-PeEL
Language of cataloging eng
Transcribing agency AU-PeEL
Modifying agency AU-PeEL
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5661 .W384 2013
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.389
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC)
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) HF5661 .W384 2013
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Wiley.
245 10 - TITLE STATEMENT
Title Wiley CPAexcel Exam Review 2014 Focus Notes :
Remainder of title Financial Accounting and Reporting
250 ## - EDITION STATEMENT
Edition statement 9th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Somerset :
Name of publisher, distributor, etc Wiley,
Date of publication, distribution, etc 2013.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (344 p.)
490 0# - SERIES STATEMENT
Series statement eBooks on Demand
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note ""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""
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note ""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""
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note ""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""
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note ""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""
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note ""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""
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note ""Financial Statement Analysis""
520 ## - SUMMARY, ETC.
Summary, etc 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
588 ## -
-- Description based upon print version of record.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting -- Examinations -- Study guides.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting -- Examinations, questions, etc.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing -- Examinations -- Study guides.
655 #0 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Wiley
Title Wiley CPAexcel Exam Review 2014 Focus Notes : Financial Accounting and Reporting
Place, publisher, and date of publication Somerset : Wiley,c2013
International Standard Book Number 9781118816677
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://uttyler.eblib.com/patron/FullRecord.aspx?p=1554035">http://uttyler.eblib.com/patron/FullRecord.aspx?p=1554035</a>
Link text Click here to view this ebook.
901 ## - LOCAL DATA ELEMENT A, LDA (RLIN)
Platform EBL
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Electronic Book
Source of classification or shelving scheme

No items available.