Wiley CPAexcel Exam Review 2014 Study Guide, Financial Accounting and Reporting

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The following items, copyright © by the American Institute of Certified Public Accountants, Inc., are reprinted (or adapted) with permission.

1. Material from Uniform CPA Examination Questions and Answers, 1978 through 2000.

2. Information for Uniform CPA Examination Candidates, Board of Examiners, 2013.

3. Example financial statements from Industry Audit Guides: Audits of Colleges and Universities, Audits of Voluntary Health and Welfare Organizations, and Audits of Providers of Health Care Services.

4. Example of Statement of Activity from SOP 78-10.

Material from the Certified Internal Auditor Examination, Copyright © 1994 through 1997 by the Institute of Internal Auditors, Inc., are reprinted and/or adapted by permission.

Material from the Certified Management Accountant Examinations, Copyright © 1993 through 1997 by the Institute of Certified Management Accountants are reprinted and/or adapted by permission.

Reproduction and adaptation of pronouncements, copyright © Financial Accounting Standards Board, Norwalk, Connecticut 06856-5116, with permission.

Reproduction of “Combined Statement of Revenues, Expenditures, and Changes in Fund Balances–All Governmental Fund Types and Expendable Trust Funds,” copyright © Governmental Accounting Standards Board, Norwalk, Connecticut 06856-5116, with permission.

Statement of changes in fund balances for an educational institution from College and University Business Administration ...