![]() ![]() ![]() With CPA exam pass rates hovering around 50%, students should utilize all possible study resources when preparing for the CPA exam. (Cost of Equity x Weight of Equity)+ Cost of Debt x (1-Tax Rate) x Weight of DebtĬommon Stock Price Per Share x Number of Common Stock Shares Outstandingĭividends/Net Income or Yearly Dividends Per Share/EPSĬommon Stock Equity/Common Shares Outstanding (Current Assets-Inventory)/Current Liabilitiesīeginning Finished Goods+Cost of Goods-Ending Finished Goods Resourceīeginning Inventory+Purchases-Cost of Salesīeginning Retained Earnings+Net Income-DividendsĬontributions+Expected Rate of Return-Service Costs-Interest CostsĮarnings Per Common Share/Weighted Average Common Stock Shares Outstanding ![]() Check out these other CPA exam resources.
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