Wiley CPAexcel Exam Review 2015 Focus Notes ：Business Environment and Concepts

Publication subTitle ：Business Environment and Concepts

Author： Wiley

Publisher： John Wiley & Sons Inc‎

Publication year： 2014

E-ISBN: 9781119051640

P-ISBN(Hardback): 9781118917749

Subject： F2 Economic Planning and Management;G4 Education

Keyword： nullnull

Language： ENG

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Description

All the information you need to pass the CPA exam on your own

Updated annually with the latest AICPA content guidelines, Wiley CPAexcel Exam Review 2015 Focus Notes provides a review of all the basic skills and concepts tested on the CPA exam and teaches important strategies to take the exam faster and more accurately. Filled with acronyms and mnemonic devices to help candidates remember the accounting rules and checklists needed to pass the exam, Wiley CPAexcel Exam Review 2015 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam.

Includes tips on identifying and interpreting annual reports, stock reports, and other published material to help with the research requirements of the new case study simulations
Available in a handy, easy-to-carry, spiral bound reference manual
Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists

In order to assist candidates in successfully performing exam simulations, Wiley CPAexcel Exam Review 2015 Focus Notes include references to authoritative literature, sample spreadsheets, and key concepts, tips and tools to facilitate research.

Chapter

About the Contributor

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

Corporate Governance and Enterprise Risk Management

Corporate Governance: Establish Incentives and Monitoring

Internal Controls

Enterprise Risk Management: Eight Components

Enterprise Risk Management: Limitations

Module 41: Information Technology

Information Technology

Attributes of Paper versus Electronic Systems

Benefits of IT

Risks of IT

Systems Design and Process Improvement

A Seven-Step Process (PADDTIM)

Hardware

Size and Power of Computers

Storage Devices

Data Entry Devices

Software

Data Structure

Types of Computer Systems

The Accounting Process in an IT Environment

Electronic Commerce

Risks of E-Commerce

Networks

The Internet

Networks and Control Risk

Control Objectives for Information and Related Technology (COBIT)

Organization of an IT Environment

Organization in a Segregated Department

Controls in an IT Environment

Controls Over Microcomputers

Flowcharts

Module 42: Economics, Strategy, and Globalization

Economic Concepts

Demand Curve

Consumer Demand and Utility

Supply Curve

Market Equilibrium

Short-Run Costs of Production

Long-Run Costs of Production

Measures of Economic Activity

Aggregate Demand and Supply

Business Cycle

International Trade

Module 43: Financial Risk Management and Capital Budgeting

Financial Risk Management

Expected Returns

Average Returns

Standard Deviation

Portfolio Risk

Loan Risks

Yield Curve

Derivatives

Time Value of Money

Capital Budgeting

Special Analyses for Decision Making

Module 44: Financial Management

Financial Management

Working Capital Management

Inventory Management

Receivables Management

Capital Structure

Asset and Liability Valuation

Module 45: Performance Measures and Management Techniques

Performance Measures and Management Techniques

Measurement Frameworks

Quality Control

Project Management

Module 46: Cost Measurement and Assignment

Cost Measurement and Assignment

Costing Methods

Cost Estimation

Module 47: Planning, Control, and Analysis

Planning, Control, and Analysis

Flexible Budgeting

Master and Static Budgets

Responsibility Accounting and Performance Evaluation

Transfer Pricing

Cost-Volume-Profit Analysis

Product and Service Pricing

Index

EULA

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