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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 일반
· ISBN : 9780470453513
· 쪽수 : 1044쪽
목차
CHAPTER 1. BEGINNING YOUR CPA REVIEW PROGRAM. 2. EXAMINATION GRADING. 3. THE SOLUTIONS APPROACH. 4. TAKING THE EXAMINATION. 5. FINANCIAL ACCOUNTING AND REPORTING. Modules and Abbreviations: 7 Basic Theory and Financial Reporting TREP. A. Basic Concepts. B. Error Correction. C. Accounting Changes. D. Financial Statements. 8 Inventory INVY. 9 Fixed Assets FA. 10 Monetary Current Assets and Current Liabilities CACL. 11 Present Value PV. A. Fundamentals. B. Bonds. C. Debt Restructure. D. Pensions. E. Leases. 12 Deferred Taxes DETX. 13 Stockholders' Equity STK. 14 Investments IVES. 15 Statement of Cash Flows SCF. 16 Business Combinations and Consolidations BCC. 17 Derivative Instruments and Hedging Activities DIHA. 18 Miscellaneous MISC. A. Personal Financial Statements. B. Interim Reporting. C. Segment Reporting. D. Partnership Accounting. E. Foreign Currency Translation. 19 Governmental Accounting GOV. 20 Not-for-Profit Accounting NFP. Outlines of Accounting Pronouncements. APPENDIX A: FINANCIAL ACCOUNTING AND REPORTING SAMPLE EXAMINATION. APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA. APPENDIX C: 2009 RELEASED AICPA QUESTIONS. INDEX.