Business Economic and Concepts (BEC) section of the CPA Exam

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This page contain free practice CPA multiple choice questions and simulations covered on Business environment and concepts (BEC) section of the CPA exam.  The topics covered are: Capital Budgeting, Net Present Value (NPV), Internal Rate of Return (IRR),  Payback Period, Profitability Index, Comparison of Capital Budgeting Proposals, Return on Investment (ROI) and Residual Value
Solvency, Economic Value Added (EVA),  Return on Equity, Return on Assets, Cost Measurement Terminology, Basic Cost Accounting Calculation, Decision Cost, Cost-Volume-Profit Analysis, Absorption Costing and Variable Costing, Joint product Costing, By-Product Costing, Joint Cost Allocation Method, Job-Order Costing, Job Order Costing and Overhead Application, Process Costing, Activity Based Costing, Variance Analysis, Sales Variance, Corporate capital Structure, Component Cost of Capital, Weighted Average Cost of Capital, Working Capital Management, Liquidity Ratios, Cash Management, Marketable Securities Management, Receivable Management, Inventory Management Ratios, operating Cycles, Cash Conversion Cycle.


To learn about more details topics covered on the BEC, visits the following three courses: