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1、ffirs.inddii26-10-201316:46:36WileyCPAexcel?2014EXAMREVIEWSTUDYGUIDEffirs.inddi26-10-201316:46:36ffirs.inddii26-10-201316:46:36WileyCPAexcel?EXAMREVIEW2014STUDYGUIDEFINANCIALACCOUNTINGANDREPORTINGO.RayWhittington,CPA,PhDffirs.inddiii26-10-201316:46:36Co
2、verDesignbyDavidRiedyCoverimage:?turtleteeth/iStockphotoThefollowingitems,copyright?bytheAmericanInstituteofCertifiedPublicAccountants,Inc.,arereprinted(oradapted)withpermission.1.MaterialfromUniformCPAExaminationQuestionsandAnswers,1978through2000.2.In
3、formationforUniformCPAExaminationCandidates,BoardofExaminers,2013.3.ExamplefinancialstatementsfromIndustryAuditGuides:AuditsofCollegesandUniversities,AuditsofVoluntaryHealthandWelfareOrganizations,andAuditsofProvidersofHealthCareServices.4.ExampleofStat
4、ementofActivityfromSOP78-10.MaterialfromtheCertifiedInternalAuditorExamination,Copyright?1994through1997bytheInstituteofInternalAuditors,Inc.,arereprintedand/oradaptedbypermission.MaterialfromtheCertifiedManagementAccountantExaminations,Copyright?1993th
5、rough1997bytheInstituteofCertifiedManagementAccountantsarereprintedand/oradaptedbypermission.Reproductionandadaptationofpronouncements,copyright?FinancialAccountingStandardsBoard,Norwalk,Connecticut06856-5116,withpermission.Reproductionof“CombinedStatem
6、entofRevenues,Expenditures,andChangesinFundBalances–AllGovernmentalFundTypesandExpendableTrustFunds,”copyright?GovernmentalAccountingStandardsBoard,Norwalk,Connecticut06856-5116,withpermission.Statementofchangesinfundbalancesforaneducationalinstitutionf
7、romCollegeandUniversityBusinessAdministrationwithpermissionoftheNationalAssociationofCollegeandUniversityBusinessOfficers.Copyright?2014byJohnWiley&Sons,Inc.Allrightsreserved.PublishedbyJohnWiley&Sons,Inc.,Hoboken,NewJersey.PublishedsimultaneouslyinCana
8、da.Nopartofthispublicationmaybereproduced,storedinaretrievalsystemortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,scanningorotherwise,exceptaspermittedunderSection107or108ofthe1976UnitedStatesCopyr