التفاصيل البيبلوغرافية
| العنوان: |
The First CPA Review Manual. |
| المؤلفون: |
Campbell, David R.1 |
| المصدر: |
Journal of Accountancy. May87, Vol. 163 Issue 5, p333-336. 3p. 1 Black and White Photograph. |
| مصطلحات موضوعية: |
Accounting, Handbooks, vade-mecums, etc., Accountants, Accounting exams, Financial statements |
| People: |
Broaker, Frank |
| مستخلص: |
The article presents information on the first CPA review manual entitled "The American Accountants' Manual," published by Frank Broaker, assisted by business partner Richard M. Chapman. The preface to the manual indicates that the reason for producing it was that the general areas covered on the first examination would most likely form the nucleus of knowledge expected of candidates sitting for future examinations. In addition, the author intended the manual to provide a focus for academic preparation for the new profession. The first of two sections in the manual was a reproduction of the questions appearing on the 1896 CPA exam and included a comprehensive discussion of the solutions. The second section of the manual was designed to provide academic preparation for those entering the profession and included commentaries on the following subjects--balance sheets, statement of affairs, trading and profit and loss accounts, accounting and the legal profession, and scope of accountancy. Throughout this section, the author discussed accounting issues related to the various topics. INSET: The Treadway Commission: Fraudulent Financial Reporting. |
| قاعدة البيانات: |
Finance Source |
