Wiley CPAexcel Exam Review 2020 Focus Notes
Business Environment and Concepts
1. Auflage Dezember 2019
224 Seiten, Softcover
Wiley & Sons Ltd
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"
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
