Wiley CPA Examination Review: Accounting and Reporting Taxation Managerial Governmental Not for Profit Organizations 1996John Wiley & Sons, Incorporated, 1996 - 704 páginas Conforms to new exam specifications effective May 1996 Special software and audio offers inside The most effective system available to prepare for the CPA Exam Up-to-the-minute coverage-published in late December 1995 All current AICPA content requirements in auditing Unique modular format helps you zero in on areas that need work, organize your study program, and concentrate your efforts Over 650 multiple-choice questions and their solutions-many taken from November2s exam-help you sharpen your problem-solving skills Covers all new question forms and formats, including MC, OOAF, and essay questions Complete sample exam in accounting and reporting Guidelines, pointers, and tips on how to build knowledge in a logical reinforcing way Other titles in the WILEY CPA EXAMINATION REVIEW 1996 FOUR-PART SET: Auditing Business Law and Professional Responsibilities Financial Accounting and Reporting: Business Enterprises Also available from the Wiley CPA Examination Review:The Wiley CPA Examination Review, 22nd Edition, 2-Part Set VOLUME 1: Outlines and Study Guides VOLUME 2: Problems and Solutions The Wiley CPA Micro-Pass VIIComplete Set Auditing/Business Law and Professional Responsibilities Accounting and Reporting: Taxation, Managerial, Governmental, and Not-for-Profit Organizations/Financial Accounting and Reporting: Business Enterprises Audiocassette Lecture Program Auditing Business Law and Professional Responsibilities Accounting and Reporting: Taxation, Managerial, Governmental, and Not-for-Profit Organizations Financial Accounting and Reporting: Business Enterprises |
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Page number | 9 |
EXAMINATION GRADING AND GRADER | 21 |
THE SOLUTIONS APPROACH | 32 |
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absorption costing activities adjusted basis adjusted gross income AICPA allocated alternative minimum tax amount bonds breakeven budget capital gain capital loss capital projects fund cash flows charitable contributions computed contribution margin Corp corporation corporation's debt service fund December 31 depreciation deter determine direct manufacturing labor direct materials distribution dividends received election employee encumbrances enterprise fund estimated exam excess expenditures factory overhead fair market value federal income tax filed financing fixed costs gain or loss GASB Codification gift included income tax return incorrect increase incurred individual inventory investment itemized deductions long-term capital method multiple choice Objective Answer Sheet ordinary income paid partner partnership interest payments period present value production proprietary funds purchase qualify recognized recorded requirement result Schedule share shareholders sold spouse standard taxable income taxpayer temporarily restricted tion transactions unrestricted variable costs variance