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