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 

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