Accountancy
CPA Guide
GET THE EDUCATION YOU NEED TO PASS THE CPA EXAM.
Part I – Auditing and Attestation (AUD) 100%
- Planning the engagement
- Internal controls
- Obtain and document information
- Review engagement and evaluate information
- Prepare communications
ACCY 275 Auditing
ACCY 276 Governmental Accounting and Auditing
Part II: Business Environment and Concepts (BEC)
- Business Structure
- Economic concepts
- Financial management
- Information technology
- Planning and measurement
Business structure (20%)
ACCY 212 Business Law: Enterprise Organization
Measurement (managerial) (10%)
ACCY 202 Management Accounting
ACCY 221 Cost and Budget Analysis
All areas other than Business Structure and Measurement
(Not separately tested on old examination) (70%)
ACCY 282 Accounting Information Systems and EDP
MBAD 250 Financial Management/FINA 224 Financial Management
ACCY 291 Financial Statement Analysis
Part III. Financial Accounting and Reporting (FIN)
- Concepts and standards for financial statements
- Typical items in financial statements
- Specific types of transactions and events
- Accounting and reporting for governmental entities
- Accounting and reporting for nongovernmental and not-for-profit organizations
Business Enterprises (80%)
ACCY 201 Financial Accounting
ACCY 225 Financial Reporting Standards
ACCY 262 Financial and Tax Accounting of Partnerships
ACCY 266 Corporate Reorganizations & Affiliations
Governmental entities (10%)
ACCY 276 Governmental Accounting and Auditing
Not-for-profit organizations (10%)
ACCY 276 Governmental Accounting and Auditing
PART IV. Regulation (REG)
- Ethics and professional responsibility
- Business law
- Federal tax procedures and accounting issues
- Federal taxation of property transactions
- Federal taxation – Individuals
- Federal taxation – Entities
Taxation (60%)
ACCY 261 Federal Income Taxation
ACCY 262 Partnership Taxation
ACCY 263 Corporate Taxation
Law and Professional Responsibilites (all areas other than business structure) (40%)
ACCY 211 Business Law: Contracts, Torts, Property
ACCY 212 Business Law: Enterprise Organization