The CPA Examination: Text, Problems, and SolutionsThis book essentially covers all aspects of study of insects covering aspects of morphology, physiology, ethology, ecology, taxonomy with emphasis on bioecology and management of insects of economic importance in the fields of agriculture, horticulture, medicine and veterinary. The book emphasizes the increased involvement of interdisciplinary trends, the diversity of approaches as well as developments that make insect science truly integrated |
Contents
CHAPTER | 2 |
Extraordinary items and prior period adjustments Statement of changes | 13 |
CHAPTER | 18 |
Copyright | |
43 other sections not shown
Common terms and phrases
accounting principle accounting records accounts receivable Accumulated depreciation AICPA amortization amount APB Opinion audit balance sheet basis business combination carrying value cash change in accounting changes in financial common stock equivalents Company company's computation consolidated Corporation cost CPA examination current assets current fair value Debit December 31 deduction Deferred income taxes direct labor discount earnings per share ended December 31 equipment equity Estimated exchange extraordinary items factory overhead financial accounting financial position financial statements fund Gross profit home office included income statement income tax income tax expense increase intercompany inventory investment issuance issued June 30 lease long-term net income number of shares operations paid Paid-in capital partners partnership payment plant assets preferred stock present value price-level purchase reported retained earnings revenue Schedule securities selling shares of common sold stockholders subsidiary tax effect tax expense Total transactions treasury stock uncollectible units