Table of Content
Preface vii About the Author ix About the Contributor ix INTRODUCTION 1 Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 15 Chapter 3: The Solutions Approach 17 Chapter 4: Taking the Examination 25 Chapter 5: Exam Content Overview 29 BUSINESS ENVIRONMENT AND CONCEPTS 35 Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37 Module 41: Information Technology 69 Module 42: Economics, Strategy, and Globalization 133 Module 43: Financial Risk Management and Capital Budgeting 191 Module 44: Financial Management 241 Module 45: Performance Measures and Management Techniques 297 Module 46: Cost Measurement and Assignment 337 Module 47: Planning, Control, and Analysis 375 APPENDICES Appendix A: Business Environment and Concepts Sample Examination 419 Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 437 Appendix C: 2013 Released AICPA Questions for Business Environment and Concepts 439 INDEX 455
