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Wiley CPA Exam Review 2008 Business Environment and Concepts
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More About This Title Wiley CPA Exam Review 2008 Business Environment and Concepts

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Ray Whittington, PhD, CPA, CMA, CIA, is the dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He previously served as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.

Patrick R. Delaney, deceased, was the dedicated author and editor of the Wiley CPA Exam Review books for twenty years. He was the Arthur Andersen LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. He had public accounting experience with Arthur Andersen LLP and was coauthor of GAAP: Interpretation and Application, also published by John Wiley & Sons, Inc. He served as Vice President and a member of the Illinois CPA Society’s Board of Directors, and was Chairman of its Accounting Principles Committee; was a past president of the Rockford Chapter, Institute of Management Accountants; and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney was published in The Accounting Review and was a recipient of the Illinois CPA Society’s Outstanding Educator Award, NIU’s Excellence in Teaching Award, and Lewis University’s Distinguished Alumnus Award. He was involved in NIU’s CPA Review Course as director and instructor.

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1. BEGINNING YOUR CPA REVIEW PROGRAM.

2. EXAMINATION GRADING.

3. THE SOLUTIONS APPROACH.

4. TAKING THE EXAMINATION.

5. BUSINESS ENVIRONMENT AND CONCEPTS.

Modules and Abbreviations:1

38 Business Structure.

39 Information Technology.

40 Economics and Strategy.

41 Financial Management.

42 Risk Management and Capital Budgeting.

43 Performance Measures.

44 Cost Measurement.

45 Planning, Control, and Analysis.

APPENDIX A: BUSINESS ENVIRONMENT AND CONCEPTS SAMPLE EXAMINATION.

APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA.

APPENDIX C: 2007 RELEASED AICPA QUESTIONS.

INDEX.

1 As explained in Chapter 1, this book is organized into 8 modules (manageable study units). The numbering of the modules commences with number 38 to correspond with the numbering system used in our two-volume set.

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