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Rigos CPA Review:
TextBook Features
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Exclusive, Comprehensive Textbooks
The Rigos texts used in the course thoroughly and comprehensively cover all subject areas of the exam. Over 5,000 of the best old exam questions with complete solutions are included. Our exclusive exam-oriented memory tips, acronyms, skeletons and summary outlines will boost your learning curve.
Award-Winning Material
The Rigos system will teach you the "solution approach" which will maximize your exam scores. Skeletons / Acronyms such as the example below, represent a preformatted way to accomplish the "solution approach". This ensures an accurate, well-organized solution covering all relevant principles. A book to tax reconciliation example is:
Net Income Per Books (GAAP) $ xxx
Add: PUPIL FEW BEEFS
P - Political contributions $xx
U - Unearned prepaid revenue xx
P - Penalties and fines xx
I - Interest paid to purchase tax-exempt securities xx
L - Losses between related parties xx
F - Federal income tax xx
E - Excess of capital losses over capital gains xx
W - Whole life insurance premiums paid xx
B - Bad debt and other reserve xx
E - Excess gifts xx
E - Excess charitable contributions xx
F - Fifty (50%) of business meals and entertainment xx
S - Suspended passive losses xx xx
Subtotal $xxx
Less: LITE LINED
L - Life insurance policy proceeds $xx
I - Involuntary conversions gains xx
T - Treasury stock transactions gains xx
E - Excess of tax depreciation over book depreciation xx
L - Like-kind exchange gains xx
I - Installment sales profit deferred xx
N - Net operating loss carry adjustment xx
E - Exempt state and municipal interest xx
D - Dividend received deduction xx xx
Net Income Per Tax Return (Form 1120) $xxx
