New PDF release: CPA Excel Exam Review Spring 2014 Study Guide: Financial

By O. Ray Whittington

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Extra resources for CPA Excel Exam Review Spring 2014 Study Guide: Financial Accounting and Reporting

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Generally, authoritative pronouncements have been the result of a problem-byproblem approach that have dealt with specific problems as they occur and are not predicated on an underlying body of theory. (2) Accounting has a definite need for conceptual theoretical structure if an authoritative body such as the FASB is to promulgate consistent standards. (3) A body of accounting theory should be the foundation of the standard-setting process and should provide guidance where no authoritative GAAP exists.

12. Constantly compare your progress with the time remaining. Never spend excessive amounts of time on one testlet or simulation. 13. The cardinal rule is never, but never, leave an answer blank. After taking the examination 1. Retain the Confirmation of Attendance form issued after the examination because it provides valuable contact information. 2. Report any examination incidents/concerns in writing, even if the issues were already reported to test center staff. 3. org. HAVE YOU MADE YOUR COMMITMENT?

Plan on spending about 1½ to 2 minutes working each of the individual multiple-choice questions. The time allocated to the simulations will vary. Plan on spending about 1¼ to 1½ hours on the simulations testlet. Techniques for Time Management The Financial Accounting and Reporting section contains three testlets of multiple-choice questions with 30 questions each. As you complete each testlet keep track of how you performed in relation to the AICPA suggested times. The Financial and Reporting section will also have a testlet with seven task-based simulations.

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