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Author:   Patrick R. Delaney (Northern Illinois University) ,  O. Ray Whittington (San Diego State University)
Publisher:   John Wiley and Sons Ltd
Imprint:   John Wiley & Sons Ltd
Edition:   Volume 1
Dimensions:   Width: 21.70cm , Height: 4.40cm , Length: 27.50cm
Weight:   1.873kg
ISBN:  

9780470923832

ISBN 10:   0470923830
Pages:   1344
Publication Date:   17 June 2011
Audience:   Professional and scholarly ,  Professional & Vocational
Replaced By:   9781118254493
Format:   Paperback
Publisher's Status:   Out of Print
Availability:   In Print  
Limited stock is available. It will be ordered for you and shipped pending supplier's limited stock.

Table of Contents

1 BEGINNING YOUR CPA REVIEW PROGRAM 1 2 EXAMINATION GRADING 17 3 THE SOLUTIONS APPROACH 19 4 TAKING THE EXAMINATION 31 5 AUDITING AND ATTESTATION 35 Professional Responsibilities 57 Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 84 Understanding Internal Control and Assessing Control Risk 96 Responding to Risk Assessment: Evidence Accumulation and Evaluation 136 Reporting 167 Accounting and Review Services 198 Audit Sampling 222 Auditing with Technology 240 Outlines of Professional Standards 247 6 FINANCIAL ACCOUNTING AND REPORTING 361 Basic Theory and Financial Reporting 361 A. Basic Concepts 369 B. Error Correction 391 C. Accounting Changes 394 D. Financial Statements 401 Inventory 420 Fixed Assets 432 Monetary Current Assets and Current Liabilities 451 Present Value 468 A. Fundamentals 468 B. Bonds 476 C. Debt Restructure 481 D. Pensions 486 E. Leases 500 Deferred Taxes 520 Stockholders' Equity 536 Investments 555 Statement of Cash Flows 568 Business Combinations and Consolidations 578 Derivative Instruments and Hedging Activities 602 Miscellaneous 616 A. Personal Financial Statements 616 B. Interim Reporting 617 C. Segment Reporting 619 D. Partnership Accounting 623 E. Foreign Currency Translation 631 Governmental (State and Local) Accounting 638 Not-for-Profit Accounting 682 Outlines of Accounting Pronouncements 696 7 REGULATION EXAM CONTENT 781 8 PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW 789 Professional and Legal Responsibilities 792 Federal Securities Acts 810 Business Structure 824 Contracts 849 Sales 871 Commercial Paper 883 Secured Transactions 900 Bankruptcy 907 Debtor-Creditor Relationships 920 Agency 930 Regulation of Business Employment, Environment, and Antitrust 937 Property 958 9 FEDERAL TAXATION 975 Individual Taxation 980 Transactions in Property 1040 Partnerships Taxation 1057 Corporate Taxation 1070 Gift and Estate Taxation 1101 10 BUSINESS ENVIRONMENT AND CONCEPTS 1111 Corporate Governance, Internal Control, and Enterprise Risk Management 1119 Information Technology 1134 Economics, Strategy, Globalization 1165 Financial Risk Management and Capital Budgeting 1195 Financial Management 1219 Performance Measures 1244 Cost Measurement 1261 Planning, Control, and Analysis 1277 INDEX 1301

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Author Information

Ray Whittington, PhD, CPA, CMA, CIA, is the dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He previously served as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses. Patrick R. Delaney, deceased, was the dedicated author and editor of the Wiley CPA Exam Review books for twenty years. He was the Arthur Andersen LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. He had public accounting experience with Arthur Andersen LLP and was coauthor of GAAP: Interpretation and Application, also published by John Wiley & Sons, Inc. He served as Vice President and a member of the Illinois CPA Society's Board of Directors, and was Chairman of its Accounting Principles Committee; was a past president of the Rockford Chapter, Institute of Management Accountants; and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney was published in The Accounting Review and was a recipient of the Illinois CPA Society's Outstanding Educator Award, NIU's Excellence in Teaching Award, and Lewis University's Distinguished Alumnus Award. He was involved in NIU's CPA Review Course as director and instructor.

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