Kenneth W. Boyd, CPA, has more than 30 years of experience in accounting and education. Ken worked as a CPA in KPMG’s Audit department and in his own tax and consulting practice. He currently teaches accounting and finance online through his own firm, St. Louis Test Preparation. Ken is the author of Cost Accounting For Dummies.

• Introduction 1Part 1: Getting Started with the CPA Exam 5Chapter 1: So You Want to Become a CPA 7Chapter 2: Getting Acquainted with the CPA Exam 15Chapter 3: Applying, Scheduling, and Planning for Your Exam Day 25Chapter 4: Implementing a Study Program 33Chapter 5: Understanding the Types of CPA Questions 47Part 2: Discipline Tests 53Chapter 6: Understanding the Business Analysis and Reporting Test 55Chapter 7: Reviewing the Information Systems and Controls Test 67Chapter 8: Going Over the Tax Compliance and Planning Test 75Chapter 9: Discipline Practice Questions 89Chapter 10: Answers and Explanations to Discipline Test Practice Questions 97Part 3: Financial Accounting and Reporting 101Chapter 11: Taking a Closer Look at the Financial Accounting and Reporting Test 103Chapter 12: Financial Accounting and Reporting Practice Questions 135Chapter 13: Answers and Explanations to Financial Accounting and Reporting Practice Questions 145Part 4: Auditing and Attestation 155Chapter 14: Taking a Closer Look at the Auditing and Attestation Test 157Chapter 15: Auditing and Attestation Practice Questions 185Chapter 16: Answers and Explanations to Auditing and Attestation Practice Questions 193Part 5: Taxation and Regulation 197Chapter 17: Taking a Closer Look at the Taxation and Regulation Test 199Chapter 18: Taxation and Regulation Practice Questions 223Chapter 19: Answers and Explanations to Taxation and Regulation Practice Questions 229Part 6: The Part of Tens 233Chapter 20: Ten Common Mistakes on the CPA Exam 235Chapter 21: Ten Important Formulas to Understand 243Glossary of Accounting Terms 253Index 271

Kenneth W. Boyd, CPA, has more than 30 years of experience in accounting and education. Ken worked as a CPA in KPMG’s Audit department and in his own tax and consulting practice. He currently teaches accounting and finance online through his own firm, St. Louis Test Preparation. Ken is the author of Cost Accounting For Dummies.

• Introduction 1Part 1: Getting Started with the CPA Exam 5Chapter 1: So You Want to Become a CPA 7Chapter 2: Getting Acquainted with the CPA Exam 15Chapter 3: Applying, Scheduling, and Planning for Your Exam Day 25Chapter 4: Implementing a Study Program 33Chapter 5: Understanding the Types of CPA Questions 47Part 2: Discipline Tests 53Chapter 6: Understanding the Business Analysis and Reporting Test 55Chapter 7: Reviewing the Information Systems and Controls Test 67Chapter 8: Going Over the Tax Compliance and Planning Test 75Chapter 9: Discipline Practice Questions 89Chapter 10: Answers and Explanations to Discipline Test Practice Questions 97Part 3: Financial Accounting and Reporting 101Chapter 11: Taking a Closer Look at the Financial Accounting and Reporting Test 103Chapter 12: Financial Accounting and Reporting Practice Questions 135Chapter 13: Answers and Explanations to Financial Accounting and Reporting Practice Questions 145Part 4: Auditing and Attestation 155Chapter 14: Taking a Closer Look at the Auditing and Attestation Test 157Chapter 15: Auditing and Attestation Practice Questions 185Chapter 16: Answers and Explanations to Auditing and Attestation Practice Questions 193Part 5: Taxation and Regulation 197Chapter 17: Taking a Closer Look at the Taxation and Regulation Test 199Chapter 18: Taxation and Regulation Practice Questions 223Chapter 19: Answers and Explanations to Taxation and Regulation Practice Questions 229Part 6: The Part of Tens 233Chapter 20: Ten Common Mistakes on the CPA Exam 235Chapter 21: Ten Important Formulas to Understand 243Glossary of Accounting Terms 253Index 271

Kenneth W. Boyd, CPA, has more than 30 years of experience in accounting and education. Ken worked as a CPA in KPMG’s Audit department and in his own tax and consulting practice. He currently teaches accounting and finance online through his own firm, St. Louis Test Preparation. Ken is the author of Cost Accounting For Dummies.

• Introduction 1Part 1: Getting Started with the CPA Exam 5Chapter 1: So You Want to Become a CPA 7Chapter 2: Getting Acquainted with the CPA Exam 15Chapter 3: Applying, Scheduling, and Planning for Your Exam Day 25Chapter 4: Implementing a Study Program 33Chapter 5: Understanding the Types of CPA Questions 47Part 2: Discipline Tests 53Chapter 6: Understanding the Business Analysis and Reporting Test 55Chapter 7: Reviewing the Information Systems and Controls Test 67Chapter 8: Going Over the Tax Compliance and Planning Test 75Chapter 9: Discipline Practice Questions 89Chapter 10: Answers and Explanations to Discipline Test Practice Questions 97Part 3: Financial Accounting and Reporting 101Chapter 11: Taking a Closer Look at the Financial Accounting and Reporting Test 103Chapter 12: Financial Accounting and Reporting Practice Questions 135Chapter 13: Answers and Explanations to Financial Accounting and Reporting Practice Questions 145Part 4: Auditing and Attestation 155Chapter 14: Taking a Closer Look at the Auditing and Attestation Test 157Chapter 15: Auditing and Attestation Practice Questions 185Chapter 16: Answers and Explanations to Auditing and Attestation Practice Questions 193Part 5: Taxation and Regulation 197Chapter 17: Taking a Closer Look at the Taxation and Regulation Test 199Chapter 18: Taxation and Regulation Practice Questions 223Chapter 19: Answers and Explanations to Taxation and Regulation Practice Questions 229Part 6: The Part of Tens 233Chapter 20: Ten Common Mistakes on the CPA Exam 235Chapter 21: Ten Important Formulas to Understand 243Glossary of Accounting Terms 253Index 271