John Wiley & Sons Wiley CPAexcel Exam Review 2021 Focus Notes Cover Get effective and efficient instruction for the BEC portion of the CPA exam in 2021 Wiley CPAexcel .. Product #: 978-1-119-75525-8 Regular price: $63.46 $63.46 Auf Lager

Wiley CPAexcel Exam Review 2021 Focus Notes

Business Environment and Concepts

Wiley

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1. Auflage Dezember 2020
224 Seiten, Softcover
Wiley & Sons Ltd

ISBN: 978-1-119-75525-8
John Wiley & Sons

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Get effective and efficient instruction for the BEC portion of the CPA exam in 2021

Wiley CPAexcel Exam Review 2021 Focus Notes Business Environment and Concepts reinforce key concepts for the business environment and concepts portions of the Certified Public Accountants exam. Contained in an easy-to-carry spiral-bound book and designed to be easy-to-read and review, these focus notes will help you to learn and retain crucial accounting rules, formulas, concepts, acronyms, and more.

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

Practical Steps for Starting an Enterprise Risk Management (ERM) Initiative 47

Information Technology and Communications 50

Risks and Controls in Computer-Based Accounting Information Systems 50

The COBIT Model of IT Governance and Management 52

System Development and Implementation 55

Introduction to E-Business and E-Commerce 57

Risks of E-Commerce 58

Introduction to Enterprise-Wide and Cloud-Based Systems 59

Data Governance and Data Management 61

Data, Metadata, and Data Integrity 67

Data Structures, Software, and Databases 71

Information Systems Hardware 73

Size and Power of Computers 74

Storage Devices 75

Transaction Processing 76

Accounting System Cycles 77

Emerging AIS Technologies 78

What is Big Data? 83

Bitcoin 85

Blockchain 87

Artificial Intelligence and Machine Learning 89

Computer Networks and Data Communications 96

The Internet--Structure and Protocols 98

Economic Concepts 101

Demand 101

Supply 105

Market Equilibrium 108

Consumer Demand and Utility Theory 110

Inputs and the Cost of Production 111

Gross Measures--Economic Activity 113

Gross Measures--Employment/Unemployment 114

Aggregate Demand and Supply 115

Business Cycle 116

Price Levels and Inflation/Deflation 118

Money, Banking, and Monetary/Fiscal Policy 121

Reasons for International Activity 123

Introduction to Business Strategy and Market Analysis 127

Financial Management 128

Introduction to Financial Management 128

Time Value of Money Tools 132

Financial Valuation 134

Introduction and the Payback Period Approach 135

Introduction and Financial/Capital Structure 140

Introduction to Working Capital Management 148

Accounts Receivable Management 152

Quality and Inventory Management 153

Quality Control 157

Performance Measures and Management Techniques 164

Manufacturing Costs 164

Costing Methods 166

Cost Behavior Patterns 170

Absorption and Direct Costing 175

Joint and By-Product Costing 181

Budgeting 184

Master and Static Budgets 185

Forecasting Techniques 191

Cost-Volume-Profit (Breakeven) Analysis Calculations 194

Transfer Pricing and Benchmarking 196

Measurement Frameworks 197

Project Management and Benchmarking 202

Index 206
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