Let’s talk about CPA Exam study motivation for a minute. I asked people on Facebook what do they want to talk about today, and there was a common theme among several suggestions, and it involved recovering after failure on the CPA exam and possibly some CPA Exam motivational quotes. That’s kind of a timely topic
The following REG question is from the Wiley CPA Review REG Online Test Bank. Under the parol evidence rule, oral evidence will be excluded if it relates to A. A contemporaneous oral agreement relating to a term in the contract. B. Failure of a condition precedent. C. Lack of contractual capacity. D. A modification made
Erica is a new weekly Club 75 Blogger as she documents her journey through the CPA Exam. She has been a member of Another71.com’s Club 75 since March 2011. After ten years and two kids, I have decided to start the CPA exam process again. I have a wonderful husband and 2 boys, one of
Mari is a weekly Club 75 Blogger as she documents her journey through the CPA Exam. She has been a member of Another71.com’s Club 75 since March 2010. Its been a little over three weeks since tax season ended. Yet Im still unbelievably behind on my study schedule. It seems almost every other day, Im
The following FAR question is from the Wiley CPA Test Bank for FAR. A partnership is formed by two individuals who were previously sole proprietors. Property other than cash which is part of the initial investment in the partnership would be recorded for financial accounting purposes at the A: Proprietors book values or the fair
Thanks to everyone who has downloaded “50 Things You Must Know about the CPA Exam – 2011 Edition” and passed it on. We passed 22,000 downloads in just 4 months. Thanks again everyone for your support of the book. Jeff [download id=”15″]
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The following FAR question is from the Wiley CPA Test Bank for FAR. On June 30, 2011, Needle Corporation purchased for cash at $10 per share all 100,000 shares of the outstanding common stock of Thread Company. The total appraised value of identifiable assets less liabilities of Thread was $1,400,000 at June 30, 2011, including
The following AUD question is from the Wiley CPA Test Bank for AUD. Performing inquiry and analytical procedures is the primary basis for an accountant to issue a A: Report on compliance with requirements governing major federal assistance programs in accordance with the Single Audit Act. B: Review report on prospective financial statements that present
The following BEC question is from the Wiley CPA Test Bank for BEC. When designing the physical layout of a data processing center, which of the following would be least likely to be a necessary control? A: Design of controls to restrict access. B: Adequate physical layout space for the operating system. C: Inclusions of
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