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Tak Ming Review Program consists of the following sections
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Financial Accounting and Reporting |
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| Partnerships. Stockholders' Equity and Investments
in Stokes. Inventories. Consolidated Financial Statements Questions.
Earnings Per Share, Segment Reporting. Price Level, Foreign
Exchange. Basic Theory. Statement of Cash Flows and Financial
statement Analysis. Bond, Accounting for Debt. Revenue and Expense
Recognition, Miscellaneous Items. Other Assets, Liabilities
and Disclosures. Reporting the Results of Operations. Accounting
for Income Taxes. Accounting for Leases, Pension and Postretirement
Plans. |
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Accounting and Reporting |
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| Cost Accounting: Actual Cost, Job Order and Process.
Cost Accounting: Joint Products and Standard Costs. Managerial
Analysis and Control. Managerial Planning and Control. Governmental
Accounting. Not-for-Profit Accounting. Income-Inclusions and
Exclusions. Deductions from Gross Income. Deductions From Adjusted
Gross Income. Exemptions, Filing Requirements, and the Statute
of Limitations. Accounting Periods and Accounting Methods and
Computation of Tax Liability and Credits. Gain or Loss on Disposition
of Property and Capital Gains and Losses. Partnerships. Corporations.
Taxation of Gifts, Estates and Fiduciaries. |
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Auditing |
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| Introduction, General and Field Standards. The
Third Standard of Field Work's Evidence. Standards of Reporting.
Reviews, Compilations, Special Reports and Other Reports. EDP
Problems. The Audit Sampling Process. Illustrations of Application
of Statistical Methods. The Audit Sampling Process. |
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Business Law and Professional Responsibility |
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| Law of Contracts. The Law of Agency. The Law of
Suretyship. Sales Under the Uniform Commercial Code. Secured
Transactions. Commercial Paper. Property. Partnership Law. Corporations.
Bankruptcy. Government Regulation of Business. Administration
of Estates and Trusts. Code of Conduct and Other Responsibilities. |
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