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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
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