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Wiley CPAexcel Exam Review 2014 Study Guide, Regulation

Book Description

Everything today's CPA candidates need to pass the CPA Exam

Published annually, this Regulation volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in business environment and concepts. Many of the questions are taken directly from previous CPA exams. With 2,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program.

  • Complete sample exam

  • The most effective system available to prepare for the CPA exam—proven for over thirty years

  • Timely—up-to-the-minute coverage for the computerized exam

  • Contains all current AICPA content requirements in business environment and concepts

  • Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts

  • Comprehensive questions—over 2,800 multiple-choice questions and their solutions in the four volumes

  • Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way

  • Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition

Wiley CPA Exam Review 2014 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Table of Contents

  1. Cover
  2. Contents
  3. Title
  4. Copyright
  5. Preface
  6. About the Authors
  7. About the Contributors
  8. Introduction
    1. Chapter 1: Beginning Your CPA Review Program
      1. General Comments on the Examination
      2. Attributes of Examination Success
      3. Purpose and Organization of this Review Textbook
      4. Self-Study Program
      5. Planning for the Examination
    2. Chapter 2: Examination Grading
    3. Chapter 3: The Solutions Approach
    4. Chapter 4: Taking the Examination
      1. Examination Strategies
      2. CPA Exam Checklist
    5. Chapter 5: Exam Content Overview
      1. AICPA Content and Skills Specifications
      2. Researching Income Tax Issues
  9. Professional Responsibilities and Business Law
    1. Module 23: Professional and Legal Responsibilities
    2. Module 24: Federal Securities Acts
    3. Module 25: Business Structure
    4. Module 26: Contracts
    5. Module 27: Sales
    6. Module 28: Commercial Paper
    7. Module 29: Secured Transactions
    8. Module 30: Bankruptcy
    9. Module 31: Debtor-Creditor Relationships
    10. Module 32: Agency
    11. Module 33: Regulation of Business Employment, Environment, and Antitrust
    12. Module 34: Property
  10. Federal Taxation
    1. Module 35: Individual Taxation
      1. I. Gross Income on Individual Returns
      2. II. “Above the Line” Deductions
      3. III. Itemized Deductions from Adjusted Gross Income
      4. IV. Exemptions
      5. V. Tax Computation
      6. VI. Tax Credits/Estimated Tax Payments
      7. VII. Filing Requirements
      8. VIII. Farming Income and Expenses
      9. IX. Tax Procedures
    2. Module 36: Transactions in Property
    3. Module 37: Partnership Taxation
    4. Module 38: Corporate Taxation
      1. I. Corporations
      2. II. Comparison of C Corporations, S Corporations, and Partnerships
    5. Module 39: Other Taxation Topics
      1. I. Gift and Estate Taxation
      2. II. Generation-Skipping Tax
      3. III. Income Taxation of Estates and Trusts
      4. IV. Exempt Organizations
      5. V. Multijurisdictional Taxation
      6. VI. Sources of Federal Tax Authority
      7. VII. Tax Planning
  11. Appendices
    1. Appendix A: Regulation Sample Examination
    2. Appendix B: Regulation Sample Testlet Released by AICPA
    3. Appendix C: 2013 Released AICPA Questions for Regulation
  12. Index