John Wiley & Sons Wiley CPAexcel Exam Review 2020 Focus Notes Cover Reinforce key concepts for the BEC section of the CPA Exam with the easy-to-read and carry spiral-bo.. Product #: 978-1-119-63231-3 Regular price: $65.33 $65.33 Auf Lager

Wiley CPAexcel Exam Review 2020 Focus Notes

Business Environment and Concepts

Wiley

Cover

1. Auflage Dezember 2019
224 Seiten, Softcover
Wiley & Sons Ltd

ISBN: 978-1-119-63231-3
John Wiley & Sons

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Reinforce key concepts for the BEC section of the CPA Exam with the easy-to-read and carry spiral-bound Wiley CPAexcel Exam Review 2020 Focus Notes: Business Environment and Concepts. Learn acronyms and mnemonic devices to help you remember accounting rules, checklists and more.

Let the Wiley CPAexcel Exam Review 2020 Focus Notes: Business Environment and Concepts help you memorize formulas, concepts, acronyms and more.
* Updated for the 2020 CPA Exam
* Drill yourself on key steps in performing needed financial calculations or tasks
* Learn important strategies for taking the exam more quickly and accurately
* Solve exam questions and reinforce material being studied with a simplified, focused approach
* Memorize a variety of rules and checklists with our acronyms and mnemonics
* Available in an easy-to-carry, spiral bound print format"

Preface xi

Corporate Governance and Internal Control 1

Corporate Rights, Responsibilities, and Authority 1

17 Principles of Internal Control 6

Limitations of and Deficiencies in Accounting Controls 10

Categories of Controls 12

Internal Control Monitoring Purpose and Terminology 15

Fraud Risk Management 19

The COSO ERM Model 22

Enterprise Risk Management: Limitations 25

Introduction to Enterprise Risk Management 26

ERM Components, Principles, and Terms 32

ERM Governance and Culture--Principles 1-5 36

ERM Strategy and Objective Setting--Principles 6-7 37

ERM Strategy and Objective Setting--Principles 8-10 38

ERM Performance, Review, and Communication--Principles 10-11 39

ERM Performance, Review, and Communication--Principle 12 40

ERM Performance, Review, and Communication--Principle 13 41

ERM Performance, Review, and Communication--Principle 14 42

Monitoring, Review, and Revision--ERM Principles 15-16 43

Monitoring, Review, and Revision--ERM Principles 16-17 44

ERM Communication and Reporting--Principle 18 45

ERM Communication and Reporting--Principles 19-20 46

Information Technology and Communications 48

Risks and Controls in Computer-Based Accounting Information 48

The COBIT Model of IT Governance and Management 50

System Development and Implementation 53

Introduction to E-Business and E-Commerce 55

Risks of E-Commerce 56

Introduction to Enterprise-Wide and Cloud-Based Systems 57

Data Structures, Software, and Databases 59

Information Systems Hardware 61

Size and Power of Computers 62

Storage Devices 63

Transaction Processing 64

Accounting System Cycles 65

Emerging AIS Technologies 66

What is Big Data? 71

Bitcoin 73

Blockchain 75

Artificial Intelligence and Machine Learning 77

Computer Networks and Data Communications 84

The Internet--Structure and Protocols 86

Economic Concepts 89

Demand 89

Supply 93

Market Equilibrium 96

Consumer Demand and Utility Theory 98

Inputs and the Cost of Production 99

Gross Measures--Economic Activity 101

Gross Measures--Employment/Unemployment 102

Aggregate Demand and Supply 103

Business Cycle 104

Price Levels and Inflation/Deflation 106

Money, Banking, and Monetary/Fiscal Policy 109

Reasons for International Activity 111

Introduction to Business Strategy and Market Analysis 115

Financial Management 116

Introduction to Financial Management 116

Time Value of Money Tools 120

Financial Valuation 122

Introduction and the Payback Period Approach 123

Introduction and Financial/Capital Structure 128

Introduction to Working Capital Management 136

Accounts Receivable Management 140

Quality and Inventory Management 141

Quality Control 145

Performance Measures and Management Techniques 152

Manufacturing Costs 152

Costing Methods 154

Cost Behavior Patterns 158

Absorption and Direct Costing 163

Joint and By-Product Costing 169

Budgeting 172

Master and Static Budgets 173

Forecasting Techniques 179

Cost-Volume-Profit Analysis Calculations 182

Transfer Pricing and Benchmarking 184

Measurement Frameworks 185

Project Management and Benchmarking 190

Index 194
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