100 questions from these topics:

Topic 1 - Accounting Principles & Pronouncements
Topic 2 - Record Setup
Topic 3 - Accounting Cycle
Topic 4 - Cash vs. Accrual
Topic 5 - Revenue Recognition
Topic 6 - Adjusting, Reversing, Closing Entries & Error Correction
Topic 7 - Worksheet Preparation
Topic 8 - Financial Statement Preparation & Presentation

Balance Sheet
Income Statement
Statement of Cash Flows & Analysis
Statement of Changes in Equity
Supplemental Information
Disclosures

Topic 9 - Accounting for Cash and Equivalents
Topic 10 - Accounts & Notes Receivable
Topic 11 - Investments
Topic 12 - Inventories
Topic 13 - Property & Equipment - Depreciation & Depletion
Topic 14 - Intangible assets & Amortization
Topic 15 - Current Liabilities & Long-term Liabilities
Topic 16 - Stockholder's Equity
Topic 17 - Payroll
Topic 18 - Accounting for Leases
Topic 19 - Accounting for Pension
Topic 20 - Engagement Letters
Topic 21 - Other Comprehensive Basis of Accounting
Topic 22 - Work Papers
Topic 23 - Reports & Transmittal Letters
Topic 24 - Statement & Ration Analysis
Topic 25 - Working Capital Changes

Practice II (Afternoon Session from 1:00 pm to 5:00 pm)

Business Consulting Services

27 questions from these topics:

Topic 1 - Cost-Volumes-Profit Analysis
Topic 2 - Departmental Analysis
Topic 3 - Time Value of Money
Topic 4 - Capital Budgeting
Topic 5 - Capital Investment Analysis
Topic 6 - Budgets
Topic 7 - Managerial Decisions
Topic 8 - Provide Cash Flow Planning Services/Cash Budgeting
Topic 9 - Evaluating Internal Control Systems
Topic 10 - Evaluating Investments/Business Opportunities
Topic 11 - Identify Employee Benefit Plans

15 questions from these topics:

Topic 1 - Property Law
Topic 2 - Contracts
Topic 3 - Uniform Commercials Code
Topic 4 - Agency
Topic 5 - Partnerships
Topic 6 - Corporations
Topic 7 - Trusts
Topic 8 - Limited Liability Entities

Ethics

8 questions, of general nature.

Taxation

50 questions from these topics:

Topic 1 - Filing Considerations/General (including: Filing requirements; Filing Status, Claiming of dependents, phase-out exemptions)

Topic 2 - Accounting Methods (including: Adopting or changing tax year; Adopting or changing accounting methods; Installment sales; Cash vs. accrual)

Topic 3 - Inclusions in Income (including; Compensation income and arrangements; Fringe benefits; Debt relief; Other income, Social Security, Unemployment Compensation; Retirement Distributions)

Topic 4 - Adjustments to Income (including; Alimony; Self-employment health insurance; Keogh/SEP contributions; IRA contributions; Self-employment tax deduction; Moving expense; Early withdrawal penalty)

Topic 5 - Itemized Deductions (including: Medical expense; Tax expense; Interest expense; Charitable contributions; Miscellaneous; Unreimbursed employee business expense; Casualty of theft losses; Reduction in total itemized deductions)

Topic 6 - (a) Sole proprietorship; (b) Self-Employment; and (c) Rental Activity (including: Trade or business activities; Inventory; Depreciation and amortization; Business use of home; Farming activities; Rental activities; Basis of assets)

Topic 7 - Taxation of Investments and Planning (including: Sale of capital assets; Income from investments; Vacation home; Like-Kind exchange; Section 1231 property; Passive activities, at risk rules)

Topic 8 - Income Tax Credits (including: Personal credits (EITC, foreign, dependent care, etc.); Business credits (low income housing, R & D, et al.); Estimated taxes and withholding)

Topic 9 - Special Tax Computations (including: Alternative minimum tax; Tax on lump sum distributions; "Kiddie tax"; Self-employment tax; Capital gains; Retirement distribution penalties; Passive computations)

Topic 10 - Taxation of Partnerships (including: Allocation of incomes or loss: Formation of partnership rules; partnership distributions and guaranteed payments; Liquidation of partnerships?

Topic 11 - Corporate Taxation (including: Computation of taxable income; Special corporate taxes; Corporate distributions: Corporate reorganizations and liquidations)

Topic 12 - S Corporations (including: S corporation elections; S corporation income and pass-through; S corporation distributions)

Topic 13 - Fiduciary Income Tax Returns (including: Basic characteristics of fiduciary income taxation (conduit principle); Issue of simple vs. complex trust or estate; Grantor trusts)

Topic 14 - Federal Estate Tax Returns (including: Inclusions in gross estate; Computations of taxable estate and federal estate tax: Basis of assets acquired from decedents)

Topic 15 - Practice Procedures and Ethics (including: Taxpayer and preparer penalties; Circular 230 requirements: Amended returns and refunds: Audit and appeals process; Collection activities)

Topic 16 - Limited Liability Entities

Topic 17 - Independent Contractor Issues

Topic 18 - Non-Profit Issues