![]() ![]() Reference materials that support the sample task statements Sample task statements that represent what you may be asked to do when testing Within the Blueprints, you will find the following information for each Exam section:Ĭontent organized by Area, Group and Topic along with score weighting Download the appropriate Blueprints below and use in conjunction with other Exam preparation materials available to you. The Blueprints are typically published one to two times per year and detail the minimum level of knowledge and skills you must have to qualify for initial licensure. We encourage you to review this highly-important resource that contains valuable information to aid your studies. ![]() For Exam content, look no further than the CPA Exam Blueprints. Frank Wood’sBusiness Accounting Volume 1 (12 thed.) Harlow, England: Financial Times Press/Pearson Education Ltd.If you're preparing to sit for the CPA Exam, you’ll want to learn more about what’s tested and how you’re tested. Harlow, England: Financial Times Press/Pearson Education Ltd. Accounting: theory and practice (8 thed.). Glautier, M., Underdown, B., & Morris, D.Correction of errors and preparing financial statements with incomplete recordsġ0.2 Correcting errors in source documents, the books of prime entry, the ledger, the trial balance and financial statements.ġ0.4 Preparation of financial statements from incomplete information.ġ1.1 The objective of analyzing financial statementsġ1.2 Analyzing financial statements using financial ratios (Liquidity, Profitability, Solvency, Efficiency, Investor/Value and Cash Flow categories)ġ2.1Features of public sector entities (as compared to private sector)ġ2.2 Structure of the public sector (National and county governments, State Corporations, Departments and Agencies)ġ2.3 Regulation and oversight (International Public Sector Accounting Standards Board, Director of Accounting Services, National Treasury, Parliamentary Committees, Accounting Officers at national and county levels)ġ2.4 Objectives of public sector financial statements and Standards (IPSAS)ġ2.5 Accounting techniques in public sector such as budgeting, cash, accrual, commitment and fund accounting).Financial Statements of a manufacturing entityĨ.1 Manufacturing Statement for productionĩ.1 Objectives of Not- for- profit organizationsĩ.2 Statement of Incomes and Expenditures.Analyse financial statements by use of ratios and statement of cash flowsġ.2 The objective of Financial AccountingĢ.1 The Source documents such as receipts and invoicesĢ.2 The Books of Prime entry/Original Entry from the journals, cashbooks ,Petty cash books and registers.Comply with the regulatory framework in the accounting field.Prepare basic financial statements of sole traders, partnerships, companies, manufacturing entities and not for profit organizations.Prepare books of original entry and basic ledger accounts under the double entry system.This paper is intended to introduce the candidate to the overall objective of accounting, regulations, the accounting treatment and presentation of basic transactions and preparation and analysis of financial statements.Ī candidate who passes this paper should be able to:
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |