Principles of Accounting CLEP Test Information Guide

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Principles of Accounting includes both financial and managerial accounting, and covers information and skills taught in two semesters of college-level accounting. The exam is 90 minutes long and includes 78 questions. This examination guide contains a complete exam description, including knowledge and skills required, 50 sample questions and answers, test-taking strategies, scoring information, and study resources. In addition to the examination guide for Principles of Accounting, you will receive three files at no extra charge that contain chapters from the Official Study Guide to the CLEP exams: Preparing to Take CLEP Examinations, Taking the Examinations, and Interpreting Your Scores. Detailed information in this guide includes:
� Generally Accepted Accounting Principles
� Rules of Double-Entry Accounting
� Dual Effects of Transactions on the Balance Sheet Equation
� T-Account
� Debit and Credit
� Accounting Cycle
� Financial Statements
� Balance Sheet
� Asset Recognition
� Asset Valuation
� GAAP Accepted Asset Valuation Basis
� Asset Classification
� Shareholder's Equity Valuation and Disclosure
� Overview of the Accounting Process
� Income Statement
� Presentation Format Issues with the Income Statement
� Accounting for Irregular Items
� Profitability Analysis
� Acquisition and Disposal of Long-Term Assets
� Amortization
� Depletion
� Intangible Assets such as Patents and Goodwill
� Owner's Equity
� Preferred Stock
� Common Stock
� Retained Earnings
� Liquidity, Solvency, & Activity Analysis
� Cash Basis of Accounting
� Accrual Basis of Accounting
� Timing of Revenue Recognition
� Timing of Expense Recognition
� Relation between Balance Sheet and Income Statement
� Adjusting Entries
� Trial Balance after Adjusting Entries
� Preparing the Income Statement
� Closing of Temporary Accounts
� Statement of Cash Flows
� Valuation of Accounts and Notes Receivable
� Uncollectible Accounts
� Direct write-off Method
� Allowance Method
� Income Recognition before the Sale
� Percentage-of-Completion Method
� Completed Contract Method
� Income Recognition after the Sale
� Installment Method
� Cost-Recovery-First Method
� Valuation of Inventories
� Cost Basis for Inventory
� Specific Identification and the Need for Cost Flow Assumption
� LIFO Layers
� Initial Costs of Plant and Assets
� Depreciation
� Depreciable Value of Plant Assets
� Estimating Salvage Value
� Unit of Account
� Estimating Service Life
� Pattern of Expiration of Costs
� Straight Line Method
� Accelerated Method
� Modified Accelerated Cost Recovery System (MACRS)
� Declining-Balance Methods
� Reporting of Depreciation on the Financial Statements
� Liabilities
� Liability Recognition
� Liability Valuation
� Long Term Liabilities
� Bonds
� Investments
� Valuation of Securities at Acquisition
� Valuation of Securities After Acquisition
� Consolidated Statements
� Cash and Stock Dividends
� Cash Dividends
� Stock Dividends
� Treasury Stock
� Accounting for Treasury Shares
� Division of Profits and Losses in Partnership Accounting
� Stated Fractional Basis
� Ratio of Capital Investments
� Salary and Interest Allowances
� Managerial Accounting
� Cost-Volume Profit (Breakeven Analysis)
� Direct Costing and Absorbing Costing
� Financial Statement Analysis
� Performance Evaluation
� Process and Job Order Systems
� Process Costing
� Job-Order Costing
� Standard Costs and Variances
� Use of Differential (Relevant) Cost
� Sample Test Questions
� Test-Taking Strategies
� What Your Score Means

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