Wiley CPA Examination Review Fast Track Study Guide Book

	Auditing and Attestation
	Overview of an Attest Function	1
	Audit Opinions	6
	Use of Report of Another Auditor	12
	Comparative Financial Statements	15
	Compilations and Reviews	18
	Audit Risk	23
	Internal Control	29
	Evidence Gathering	35
	Accounts Receivable and Revenues	43
	Statistical Sampling	48
	Inventory and Accounts Payable	54
	Auditing with Technology	59
	Flowcharting	61
	Cash Receipts and Cash Balances	64
	Special Reports and Other Reports	68
	Long-Term Liabilities and Contingencies	74
	Payroll	77
	Land, Buildings, and Equipment	80
	Investments	82
	Financial Accounting and Reporting
	Accounts Receivable and Bad Debt Expense	1
	Present Value Computations	5
	Land, Buildings, and Equipment (Fixed Assets)	8
	Bonds and Notes; Payables and Investments (if to be Held Till Maturity)	14
	Miscellaneous Financial Statements	19
	Stockholders' Equity	21
	Accounting for Leases	26
	Miscellaneous Accounting Concepts	31
	Marketable Securities	34
	Long-Term Construction Contracts	37
	Installment Sales Methods	39
	Structure of an Income Statement	41
	Contingencies and Other Losses and Liabilities	44
	Deferred Income Taxes	46
	Equity Method of Accounting for Investments	51
	Consolidated Financial Information	54
	Statement of Cash Flows	59
	Intangible Assets	64
	Pension Accounting	67
	Inventory	71
	Accounting Changes	76
	Partnership Accounting	79
	Financial Instruments	82
	Earnings Per Share	85
	Foreign Currency Balances	89
	Disposal of a Component	93
	Reporting Segments of an Enterprise	94
	Governmental Accounting - Fund Accounting and Financial Statements	96
	Governmental Accounting - Financial Reporting Process	103
	Accounting for Not-for-Profit Organizations	112
	Regulation
	Professional Responsibilities	1
	Federal Securities Regulation	5
	Sarbanes-Oxley Act	13
	Contracts	14
	Agency	24
	Sales--Uniform Commercial Code (Article 2)	27
	Secured Transactions - Uniform Commercial Code (Article 9)	33
	Negotiable Instruments	37
	Bankruptcy	42
	Debtor and Creditor Rights	50
	Real Property	53
	Employment Laws and Environmental Regulations	57
	Insurance	65
	Overview of Individual Income Taxes	68
	Individual Income Taxes - Income	72
	Individual Income Taxes - Exchanges	76
	Individual Income Taxes - Deductions for Adjusted Gross Income (AGI)	80
	Individual Income Taxes - Itemized Deductions	83
	Individual Income Taxes - Tax Credits	87
	Income Taxation of Partnerships and S Corporations	89
	Corporate Income Taxes - Income	94
	Corporate Income Taxes - Expenses	97
	Corporate Income Taxes - Other Areas	100
	Other Taxation Areas	105
	Business Environment and Concepts
	Business Structure	1
	Information Technology	8
	Microeconomics	14
	Macroeconomics	16
	Business Strategy	20
	Financial Management	23
	Working Capital Management	24
	Financing Current Assets	29
	Capital Structure	31
	Risk Management	35
	Capital Budgeting	39
	Quantitative Methods	42
	Performance Measures	44
	Quality Control Principles	47
	Financial Planning	49
	Cost-Volume-Profit Analysis	51
	Cost Accounting	53
	Variance Analysis	58