Wiley CPAexcel exam review 2015 study guide january : business environment and concepts / O. Ray Whittington.

Whittington, Ray O., author.
Hoboken, New Jersey : John Wiley & Sons, Inc., 2015.
1 online resource (481 p.)
13th ed.

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CPAexcel exam review study guide
CPA excel exam review study guide
Business environment and concepts
2015 Wiley CPAexcel exam review study guide
2015 Wiley CPA excel exam review study guide
Accounting -- Handbooks, manuals, etc.
Accounting -- Examinations -- Study guides.
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The world's most effective CPA exam prep system - Business and Environmental Concepts module Wiley CPAexcel Exam Review is the world's most trusted study guide for the Certified Public Accountant's exam - complete, comprehensive, and updated to align with the latest exam content. With 2,800 practice questions and solutions across four volumes, the unique modular format helps you organize your study program, zeroing in on areas where you need work. This volume, Business Environment and Concepts, contains all current AICPA content requirements, providing total coverage of this section of the e
Cover; Title Page; Copyright; Contents; Preface; About the Author; About the Contributor; Introduction; Chapter 1: Beginning Your CPA Review Program; General Comments on the Examination; Attributes of Examination Success; Purpose and Organization of This Review Textbook; Self-Study Program; Planning for the Examination; Chapter 2: Examination Grading; Chapter 3: The Solutions Approach; Chapter 4: Taking the Examination; Examination Strategies; CPA Exam Checklist; Chapter 5: Exam Content Overview; AICPA Content and Skills Specifications; Business Environment and Concepts
Module 40: Corporate Governance, Internal Control, and Enterprise Risk ManagementA. Corporate Governance; B. Internal Controls; C. Enterprise Risk Management; Key Terms; Module 41: Information Technology; A. Information Systems Within a Business; B. Characteristics of IT Systems-General; C. Characteristics of IT Systems-Specific; D. Control Objectives for Information and Related Technology (COBIT); E. IT Risks and Internal Control; F. Flowcharting; Key Terms; Module 42: Economics, Strategy, and Globalization; Microeconomics; Macroeconomics
The Effects of the Global Economic Environment on StrategyKey Terms; Module 43: Financial Risk Management and Capital Budgeting; Derivatives and Hedging; Present Value; Capital Budgeting; Key Terms; Module 44: Financial Management; Working Capital Management; Capital Structure; Asset and Liability Valuation; Business Valuation; Mergers; Key Terms; Module 45: Performance Measures and Management Techniques; A. Financial and Nonfinancial Performance Measures; B. Balanced Scorecard and Performance Measures; C. Value-Based Management (VBM) and Financial Performance Measures
D. Choosing among Different Performance MeasuresE. Traditional Financial Statement Analysis; F. Benchmarking and Best Practices; G. Quality Control Principles and Tools; H. Cost of Quality; I. Business Process Management; J. Project Management; Key Terms; Module 46: Cost Measurement and Assignment; A. Cost of Goods Manufactured; B. Cost Flows; C. Job-Order Costing; D. Accounting for Overhead; E. Disposition of Under- and Overapplied Overhead; F. Service Department Cost Allocation; G. Process Costing; H. Hybrid-Costing System; I. Backflush Costing; J. Activity-Based Costing; K. Joint Products
L. By-ProductsM. Estimating Cost Functions; N. Variable (Direct) and Absorption (Full) Costing; Key Terms; Module 47: Planning, Control, and Analysis; A. Cost-Volume-Profit (CVP) Analysis; B. Financial Planning; C. Budgeting; D. Forecasting Methods; E. Flexible Budgets; F. Responsibility Accounting; G. Segmented Reporting and Controllability; H. Standards and Variances; I. Product and Service Pricing; J. Transfer Pricing; K. Short-Term Differential Cost Analysis; Key Terms; Appendices; Appendix A: Business Environment and Concepts Sample Examination
Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA
Includes index.
Description based on online resource; title from PDF title page (ebrary, viewed November 21, 2014).