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CPA

Notes & Summaries for CPA

Looking for the best notes and summaries for your study CPA? On this page you can find popular summaries, study guides and revision notes. With Stuvia, you can avoid resits and achieve higher grades with the best module summaries written by your fellow students.

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CPA BEC Cost Accounting & Variance Notes
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Notes taken from listening to CPA review course. Includes costing as well as variance analysis. Study process costing, job costing, manufacturing costs, variable and indirect costs. Calculate the different variances: price variances, efficiency variances, variable overhead and fixed overhead variances, sales price and sales volume variances.

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    CPA - Certified Public Accountant  •  CPA - Certified Public Accountant

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    CPA BEC Notes • By  ju97

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Class notes
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CPA BEC Cost Accounting & Variance Notes Last document update:   ago

Notes taken from listening to CPA review course. Includes costing as well as variance analysis. Study process costing, job costing, manufacturing costs, variable and indirect costs. Calculate the different variances: price variances, efficiency variances, variable overhead and fixed overhead variances, sales price and sales volume variances.

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CPA BEC Notes
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Notes taken on the most heavily tested topic on the BEC: Business Environmental Concepts CPA exam. A must review bundle to give you a boost for that 75 on the CPA exam1! Notes are taken from Becker's CPA course.

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  •   CPA BEC Cost Accounting & Variance Notes • Class notes
  •   CPA BEC Economic & Business Cycles Notes • Class notes
  •   Economic Measures: GDP, Unemployment, Phillips Curve & Money Supply • Class notes

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CPA BEC Notes Last document update:   ago

Notes taken on the most heavily tested topic on the BEC: Business Environmental Concepts CPA exam. A must review bundle to give you a boost for that 75 on the CPA exam1! Notes are taken from Becker's CPA course.

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CPA BEC Economic & Business Cycles Notes
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Macroeconomics notes taken from listening to CPA review course lecture. Study the economic and business cycles and different factors that shifts the aggregate demand and supply curves. Very helpful for the economic portion of the CPA BEC - Busness Environmental Concepts Exam.

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    CPA - Certified Public Accountant  •  CPA - Certified Public Accountant

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    CPA BEC Notes • By  ju97

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Class notes
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CPA BEC Economic & Business Cycles Notes Last document update:   ago

Macroeconomics notes taken from listening to CPA review course lecture. Study the economic and business cycles and different factors that shifts the aggregate demand and supply curves. Very helpful for the economic portion of the CPA BEC - Busness Environmental Concepts Exam.

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External auditing midterm exam possible questions and answer updated solution
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External auditing midterm exam possible questions and answer updated solution An auditor would express an unmodified opinion with an emphasis-of-matter paragraph added to the auditor's report for: Mead, CPA, had substantial doubt about Tech Co.'s ability to continue as a going concern when reporting on Tech's audited financial statements for the year ended June 30, Year 4. That doubt has been removed in Year 5. What is Mead's reporting responsibility if Tech is presenting its financial sta...

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    Devry University  •  ACC 591

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Exam (elaborations)
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External auditing midterm exam possible questions and answer updated solution Last document update:   ago

External auditing midterm exam possible questions and answer updated solution An auditor would express an unmodified opinion with an emphasis-of-matter paragraph added to the auditor's report for: Mead, CPA, had substantial doubt about Tech Co.'s ability to continue as a going concern when reporting on Tech's audited financial statements for the year ended June 30, Year 4. That doubt has been removed in Year 5. What is Mead's reporting responsibility if Tech is presenting its financial sta...

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Strayer University - ACC 577 Master
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Question #1 (AICPA.REG) ________________________________________ Under Treasury Circular 230, which of the following actions of a CPA tax advisor is characteristic of a best practice in rendering tax advice? A. Requesting written evidence from a client that the fee proposal for tax advice has been approved by the board of directors. B. Recommending to the client that the advisor's tax advice be made orally instead of in a written memorandum. C. Establishing relevant facts, evaluating...

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    Strayer University - All Va Campuses  •  ACC 577

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    Strayer University - ACC 575 Week 6, 8 & 9 Quiz QUESTIONS AND ANSWERS • By  thenurse

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Strayer University - ACC 577 Master Last document update:   ago

Question #1 (AICPA.REG) ________________________________________ Under Treasury Circular 230, which of the following actions of a CPA tax advisor is characteristic of a best practice in rendering tax advice? A. Requesting written evidence from a client that the fee proposal for tax advice has been approved by the board of directors. B. Recommending to the client that the advisor's tax advice be made orally instead of in a written memorandum. C. Establishing relevant facts, evaluating...

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Saint Paul School of Business and Law - ZDSFFSDF 21212 Financial interpretations (2)Questions and answers.
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UNDERSTANDING AND ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS 1. A company’s current ratio is 2.2 to 1 and quick (acid test) ratio is 1.0 to 1 at the beginning of the year. At the end of the year, the company has a current ratio of 2.5 to 1 and quick ratio of .8 to 1. Which of the following could help explain the divergence in the ratios from the beginning to the end of the year? a. An increase in inventory levels during the current year. b. An increase in credit sales in relation...

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  • Exam (elaborations)
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    Saint Paul College  •  Business Law

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Exam (elaborations)
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Saint Paul School of Business and Law - ZDSFFSDF 21212 Financial interpretations (2)Questions and answers. Last document update:   ago

UNDERSTANDING AND ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS 1. A company’s current ratio is 2.2 to 1 and quick (acid test) ratio is 1.0 to 1 at the beginning of the year. At the end of the year, the company has a current ratio of 2.5 to 1 and quick ratio of .8 to 1. Which of the following could help explain the divergence in the ratios from the beginning to the end of the year? a. An increase in inventory levels during the current year. b. An increase in credit sales in relation...

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Audit ReportS
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Audit Reports 1) Explain why auditors’ reports are important to users of financial statements and why it is desirable to have standard wording. : Auditor's reports are important to users of financial statements because they inform users of the auditor's opinion as to whether or not the statements are fairly stated or whether no conclusion can be made with regard to the fairness of their presentation. Users especially look for any deviation from the wording of the standard unqualified repor...

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  • Exam (elaborations)
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  • uploaded  07-01-2021
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    AUDITING  •  AUDITING

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Audit ReportS Last document update:   ago

Audit Reports 1) Explain why auditors’ reports are important to users of financial statements and why it is desirable to have standard wording. : Auditor's reports are important to users of financial statements because they inform users of the auditor's opinion as to whether or not the statements are fairly stated or whether no conclusion can be made with regard to the fairness of their presentation. Users especially look for any deviation from the wording of the standard unqualified repor...

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ACCT 555 Week 8 Final Exam
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Page 1 Question. (TCO B) An auditor was unable to obtain sufficient appropriate audit evidence concerning certain transactions due to an inadequacy in the entity’s accounting records. The auditor would choose between issuing a(an): Question. (TCO K) An auditor should consider which of the following when evaluating the ability of a company to continue as a going concern? Question. (TCO A) An auditor’s independence is considered impaired if the auditor has: Question. (TCO H) Which of the foll...

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    Chamberlain College Of Nursing  •  ACCT 555

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    ACCT 555 Coursework Week 1 – 8 • By  vicbanks

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ACCT 555 Week 8 Final Exam Last document update:   ago

Page 1 Question. (TCO B) An auditor was unable to obtain sufficient appropriate audit evidence concerning certain transactions due to an inadequacy in the entity’s accounting records. The auditor would choose between issuing a(an): Question. (TCO K) An auditor should consider which of the following when evaluating the ability of a company to continue as a going concern? Question. (TCO A) An auditor’s independence is considered impaired if the auditor has: Question. (TCO H) Which of the foll...

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ACCT.555 Week 4 Midterm Exam
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Question. (TCO F) Which of the following procedures should an auditor generally perform regarding subsequent events? Question. (TCO A) An auditor reads the letter of transmittal accompanying a county’s comprehensive annual financial report and identifies a material inconsistency with the financial statements. The auditor determines that the financial statements do not require revision. Which of the following actions should the auditor take? Question. (TCO F) An auditor’s independence is cons...

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    Devry University  •  ACCT 555

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    ACCT 555 Coursework Week 1 – 8 • By  vicbanks

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Exam (elaborations)
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ACCT.555 Week 4 Midterm Exam Last document update:   ago

Question. (TCO F) Which of the following procedures should an auditor generally perform regarding subsequent events? Question. (TCO A) An auditor reads the letter of transmittal accompanying a county’s comprehensive annual financial report and identifies a material inconsistency with the financial statements. The auditor determines that the financial statements do not require revision. Which of the following actions should the auditor take? Question. (TCO F) An auditor’s independence is cons...

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ACC 575 WEEK ONE QUIZ ANSWERS
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ACC 575 WEEK ONE QUIZ ANSWERS Question #1 (AICPA.REG-1C) ________________________________________ (NOTE: This is a CPAexcel simulated Exam Question, not AICPA licensed Material) Tax preparer Margie is wondering: Why should CPAs make reasonable efforts to obtain and provide for the client appropriate answers to all questions on a tax return? A. The question may be important in determining taxable income or loss, so its omission may detract from the quality of the return. B. The CPA is o...

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    Strayer University - All Va Campuses  •  ACC575

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    Strayer University - ACC 575 QUIZ WEEK 1-9 AND MIDTERM EXAM • By  thenurse

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Exam (elaborations)
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ACC 575 WEEK ONE QUIZ ANSWERS Last document update:   ago

ACC 575 WEEK ONE QUIZ ANSWERS Question #1 (AICPA.REG-1C) ________________________________________ (NOTE: This is a CPAexcel simulated Exam Question, not AICPA licensed Material) Tax preparer Margie is wondering: Why should CPAs make reasonable efforts to obtain and provide for the client appropriate answers to all questions on a tax return? A. The question may be important in determining taxable income or loss, so its omission may detract from the quality of the return. B. The CPA is o...

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