answersLogoWhite

0


Best Answer

information technology and general business knowledge and reflects a broader approach to testing candidates' understanding of auditing concepts. Also, there is increased testing of skills in areas such as research and analysis.

User Avatar

Wiki User

13y ago
This answer is:
User Avatar

Add your answer:

Earn +20 pts
Q: What does the computer-based Uniform CPA Examination emphasize?
Write your answer...
Submit
Still have questions?
magnify glass
imp
Continue Learning about Math & Arithmetic

How many years of college does it to become a accountant?

If you take the normal course load it will take four years. But if you take more or less classes, it could take a longer or shorter amount of time. After the four years, you take your CPA test. If you fail, you have to wait and take it again which will take some more time.


How do you get a tax ID number and register the name of an importing business in New Jersey?

You should contact A CPA. for this answer, Because your are dealing with foreign governments and policies, Most foreign states WILL NOT do anything to help you with problems from people in their state, BUT the USA will do whatever it takes to satisfy foreign states, Including prosicuting. You need A friend when you cross oceans. Jamison.


Applications of quantitative technique in business?

A. Quantitative Techniques with reference to time series analysis in business expansion. B. Quantitative techniques are mathematical and reproducible. Regression analysis is an example of one such technique. Statistical analysis is also an example of a quantitative technique. C. Quantitative techniques are applied for business analysis to optimize decision making IE profit maximization and cost minimization). It covers linear programming models and other special algorithms, inventory and production models; decision making process under certainty, uncertainty and risk; decision tree construction and analysis; network models; PERT and CPA business forecasting models; and computer application.


What quantitative techniques are applied for business analysis?

A. Quantitative Techniques with reference to time series analysis in business expansion. B. Quantitative techniques are mathematical and reproducible. Regression analysis is an example of one such technique. Statistical analysis is also an example of a quantitative technique. C. Quantitative techniques are applied for business analysis to optimize decision making IE profit maximization and cost minimization). It covers linear programming models and other special algorithms, inventory and production models; decision making process under certainty, uncertainty and risk; decision tree construction and analysis; network models; PERT and CPA business forecasting models; and computer application.


In which ways is math used in accounting?

Accounting deals with Math all time. Primarily only addition, substraction, multiplication, and division is used in accounting as follows: Addition: Summing accounts for inclusion in financial statements (i.e. many different cash accounts are summed to equal "cash" in balance sheet), adding items in inventory to determine accurate counts, adding all outstanding checks (written but not cashed) to reconcile a bank statement, etc. Subtraction: Determine net income and various margins by substracting expenses from revenues, calculating variances between actuals and budgets. Multiplication: Tax rates (e.g. FICA, FUTA, etc) by gross pay to calculated and remit correct taxes, extrapolating period results (i.e. 6 months sales x 2) to estimate annualized results, calculating present value of cash flows using given factors, calculate sales tax on sales, etc. Division: Calculate various ratios such as asset turnover, operating margins, etc. Addition and subtraction is used most often and today is nearly 100% automated with computerized applications. Multiplication and Division is used "primarily" for analysis of financial results (with some exceptions noted above). Response provided by CPA/CMA and math minor on 7/13/08.

Related questions

How is the Uniform CPA Examination given today?

The Uniform CPA Examination entered a new era with the introduction of a computer-based test in April 2004, replacing the paper-and-pencil predecessor exam.


How is the Uniform CPA Examination structured?

The examination consists of four timed sections, with a total time of 14 hours allowed to complete the exam.


Uniform Certified Public Accountant Examination vission and mission?

The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs - the only licensed qualification in accounting - are required to pass the CPA Examination. The Uniform Certified Public Accountant (CPA) Examination is the examination that an individual must pass in order to qualify for licensure as a Certified Public Accountant (CPA) in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands). CPAs are the only licensed accounting professionals. CPA licenses are issued by state boards of accountancy in the 55 jurisdictions - there is no national CPA licensure process in the U.S. The purpose of the Uniform CPA Examination is to provide reasonable assurance to Boards of Accountancy (the state entities that have statutory authority to issue licenses) that those who pass the CPA Examination possess the level of technical knowledge and the skills necessary for initial licensure in protection of the public interest. Public interest is protected when only qualified individuals are admitted into the profession. The Uniform CPA Examination developed from the examination that was used for admission to membership in the American Institute of CPAs (AICPA). In 1917, the Institute offered the examination for use in the licensure process by Boards of Accountancy. At that time, Boards in three jurisdictions accepted the invitation. It was not until 1952 that the examination was first used in all jurisdictions. Until the end of 2003, the Uniform CPA Examination was administered twice a year in the paper-and-pencil format. In April 2004, the computer-based CPA Examination was launched and the paper-and-pencil examination was discontinued. In 2009, the computer-based CPA Examination reached a milestone - one million administrations. A new CPA Examination release is scheduled for 2011.


What is the purpose of the Uniform CPA Examination?

The objective of the examination is to provide reasonable assurance to the boards that candidates passing the examination have the level of technical knowledge, skills, and abilities necessary to protect the public interest.


What does the uniform certified public accountant examination industry consist of?

The certified public accountant (CPA) is a designation awarded by a state or other governmental jurisdiction to individuals to practice as a licensed CPA.


What has the author Patrick R Delaney written?

Patrick R. Delaney has written: 'Auditing 1997, Wiley CPA Examination Review, Audio Cassette Lectures' 'Wiley CPA Micro-Pass V. Set Complete' 'Cpa Examjnation Review, 1986' 'CPA examination review' -- subject(s): Accounting, Examinations, questions, Auditing 'Cpa Examination Review Accounting and Reporting: Taxation, Managerial, and Governmental and Not-For-Profit Organizations 1995 (Wiley CPA Examination Review: Regulation)' 'Wiley Cpa Examination Review 1997-1998' 'Cpa Examination Review Business Law and Professional Responsibilities (Accounting)' 'Cpa Examination Review' 'Delaney' 'Delaney/Gleim CPA examination solutions, May 1983' -- subject(s): Accounting, Auditing, Problems, exercises 'Wiley Cpa Examination Review 4.0 for Windows' 'GAAP 2005 with FARS 2003 Calumet Mailer Set' 'Delaney Cpa Examination Review - Auditing 1984 Edition (CPA Examination Review, 1984)' 'Wiley Cpa Examination Review for Windows : Accounting and Reporting' 'Gaap Interpretation and Application 1994' 'US GAAP 99 for Windows Siemens Set' 'Wiley Cpa Examination Review 1998: Financial Accounting and Reporting' 'Wiley CPA Exam Review' 'Wiley Cpa Examination Review for Windows' 'Cpa Examination Review, Business Law, 1896 Edition' 'Business Law and Professional Responsibilities' 'Business Law and Professional Responsibilities' 'Accounting and Reporting' 'Wiley CPA Examination Review Micro-Pass Software. Theory and Practice - DOS' 'Wiley Cpa Examination Review 1998' 'Cpa Examination Review, 1992' 'Gaap 98 for Windows' 'CPA Exam Review Audio' 'Theory and Practice' 'Cpa Examination Review Financial Accounting and Reporting: Business Enterprises 1995 (Wiley CPA Examination Review: Financial Accounting & Reporting)' 'Delaney Cpa Examination Review - Theory and Practice 1984 Edition (CPA Examination Review, 1984)' 'CPA Examination Review, Business Law' 'Wiley Cpa Examination Review 1998' 'Cpa Examination Review Financial Accounting and Reporting' -- subject(s): Accounting, Examinations, questions 'Delaney: Cpa Examination Review' 'Cpa Examination Review 20e Tm' 'Wiley CPA Examination Review Micro-Pass Software. Auditing and Business Law - DOS' 'KPMG Peat Marwick LLP CPA Examination Review' 'Wiley CPA Examination Review 2003, 4-Volume Set' 'CPA 2003 Fare with Fars Casebook Set' 'Wiley Cpa Examination Review 5.0 for Windows' 'Wiley Cpa Examination Review 1998: Accounting and Reporting' 'Wiley CPA Examination Review' 'Auditing 1997'


When is the Uniform CPA Examination offered?

The examination is offered five (and sometimes six) days per week during two months of every quarter. These periods are known as "testing windows."


What is a good online source of information about the uniform certified public accountant examination?

For further information on the Uniform CPA Examination: http://www.cpa-exam.org For information from the National Association of State Boards of Accountancy on the examinations: http://www.nasba.org/nasbaweb.nsf/exam


What is the difference between cpa and lpa?

CPA, abbreviated as Certified Public Accountant are ones who passed the Uniform Certified Public Accountant Examination and are the qualified accountants in the USA. Whereas an LPA, abbreviated as Licensed Public Accountants is an accounting qualification below the CPA.


What is a CPA exam?

The AICPA Uniform Certified Public Accountant (CPA) Examination is a series of four difficult exams covering Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), Regulation (REG), or Business Environment & Concepts (BEC).


What are the four sections of the Uniform CPA Examination?

The four sections of the examination were: auditing (AUDIT), business law and professional responsibilities (LPR), financial accounting and reporting--business enterprises (FARE), and accounting and reporting--other areas


What accounting schools offer CPA certification?

Certified Public Accountant is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA.