Summary Wiley CPA Exam Review 2013, Business Environment and Concepts

, Contents

Preface

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

Chapter 5: Exam Content Overview

AICPA Content and Skills Specifications

Business Environment and Concepts

Module 40: Corporate Governance, Internal Control, and Enterprise Risk
Management

Key Terms

Module 41: Information Technology

Explanation of Computer Control Activities

Key Terms

Module 42: Economics, Strategy, and Globalization

Microeconomics

,Macroeconomics

The Effects of the Global Economic Environment on Strategy

Key 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

Mergers

Key Terms

Module 45: Performance Measures

Key Terms

Module 46: Cost Measurement

Key Terms

Module 47: Planning, Control, and Analysis

Key Terms

Appendices

Appendix A: Business Environment and Concepts Sample Examination

Appendix B: Sample Business Environment and Concepts Testlet Released by

, AICPA

Appendix C: 2012 Released AICPA Questions for Business Environment and
Concepts

Index