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  • Wiley Business Environment and Concepts
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    • O. Ray Whittington
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    • Wiley [2013년 11월 01일]
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  • The world's most effective CPA exam prep system – Business and Environmental Concepts module

    Wiley CPAexcel Exam Review is the world's most trusted study guide for the Certified Public Accountant's exam – complete, comprehensive, and updated to align with the latest exam content. With 2,800 practice questions and solutions across four volumes, the unique modular format helps you organize your study program, zeroing in on areas where you need work. This volume, Business Environment and Concepts, contains all current AICPA content requirements, providing total coverage of this section of the exam. You'll get detailed outlines and study tips, simulation and multiple choice questions, and skill-building problems that have made this guide the most effective CPA prep system for over thirty years.

    The uniform CPA exam is updated annually to include new laws, regulations, and guidelines, so it's important that your study guide be up to date as well. Wiley CPAexcel Exam Review is updated annually to reflect the latest version of the exam, and is the number-one bestselling CPA study guide in the world because it provides full, comprehensive coverage of all exam content, and more practice questions than any other guide – many of which are taken directly from past exams. The unique format allows you to:


    • Identify, target, and master problem areas section by section

    • Learn how to logically build your knowledge stores for better recall

    • Practice with thousands of sample questions taken from past exams

    • Review all exam content, including the newest guidelines and regulations

    No one wants surprises on exam day, and thorough preparation is the key to successful performance. Whether you're embarking on a new study program, or just need a quick refresher before the exam, Wiley CPAexcel Exam Review is proven to be the most current, complete, comprehensive prep you can get.



    저자소개 




    O. RAY WHITTINGTON, CPA, PHD, CMA, CIA, is Dean of the Driehaus College of Business and Kellstadt Graduate School of Business at DePaul University. Ray is a former member of the AICPA Auditing Standards Board and the AICPA Accounting and Review Services Committee. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.


     


  • 목차

  • Preface vii


    About the Author ix


    About the Contributor ix



    INTRODUCTION 1


    Chapter 1: Beginning Your CPA Review Program 3


    Chapter 2: Examination Grading 15


    Chapter 3: The Solutions Approach 17


    Chapter 4: Taking the Examination 25


    Chapter 5: Exam Content Overview 29



    BUSINESS ENVIRONMENT AND CONCEPTS 35


    Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37


    Module 41: Information Technology 69


    Module 42: Economics, Strategy, and Globalization 133


    Module 43: Financial Risk Management and Capital Budgeting 191


    Module 44: Financial Management 241


    Module 45: Performance Measures and Management Techniques 297


    Module 46: Cost Measurement and Assignment 337


    Module 47: Planning, Control, and Analysis 375



    APPENDICES 419


    Appendix A: Business Environment and Concepts Sample Examination 421


    Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 439


    Appendix C: 2014 Released AICPA Questions for Business Environment and Concepts 441



    INDEX 455


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