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Wiley CPAexcel Exam Review 2015 Focus Notes : Financial Accounting and Reporting

By: Wiley.
Material type: TextTextSeries: eBooks on Demand.Publisher: Hoboken : Wiley, 2014Edition: 10th ed.Description: 1 online resource (350 p.).ISBN: 9781119051749.Subject(s): Accounting -- Examinations -- Study guides | Accounting -- Problems, exercises, etc | Auditing -- Examinations -- Study guides | Auditing -- Problems, exercises, etcGenre/Form: Electronic books.Additional physical formats: Print version:: Wiley CPAexcel Exam Review 2015 Focus Notes : Financial Accounting and ReportingDDC classification: 657.109237 Online resources: Click here to view this ebook.
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
Sales-Type and Direct-Financing Leases
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 checklists needed to pass the exam, Wiley CPAexcel Exam Review 2015 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam. Includes tips on iden
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Item type Current location Call number URL Status Date due Barcode
Electronic Book UT Tyler Online
Online
HF5659 .W384 2014 (Browse shelf) http://uttyler.eblib.com/patron/FullRecord.aspx?p=1834788 Available EBL1834788

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

Sales-Type and Direct-Financing Leases

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 checklists needed to pass the exam, Wiley CPAexcel Exam Review 2015 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam. Includes tips on iden

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