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This may go against what you know is used in the business world, but you are not in the business world During the exam, you are in the AICPA s world It wrote the exam, and you must follow its rules Please: no abbreviations and no bulleted or numbered lists Write using paragraphs, as demonstrated in this book Indent each paragraph a few spaces Remember, you are typing your response directly into the exam simulation Watch the address; usually the response is required to be in a memorandum form, with To:, From:, Date:, and Subject: clearly indicated Be concise Use short sentences rather than long-running sentences Use the language of the profession, but, at all times, think about to whom you are responding If you have been asked to respond to a client about a difficult accounting issue, be sure to explain any accounting terminology.

Defrost frozen foods properly. Ideally, defrost in a tempering box set at 28 F to 30 F ( 2 C to 1 C) or, lacking that, in the refrigerator at 41 F (5 C) or lower. This takes advance planning and timing, because large items take several days to thaw. If you are short of time, the second-best way to defrost foods is under cold, running water, in the original wrapper. Never defrost at room temperature or in warm water. The high temperatures encourage bacterial growth and spoilage. Do not refreeze thawed foods. Quality will greatly deteriorate. Certain foods, like frozen French fries and some individual-portion prepared entr es, are designed to be cooked without thawing.

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Thwarting malware attacks that exploit software vulnerabilities is the most important element of automatic updates. But Windows Vista offers a second way of thwarting such attacks. It s called Data Execution Prevention or DEP for short. You don t want to use DEP as an alternative to other techniques described in this part of the book. Rather, you want to use it as an addition to all the other techniques described in this book. For a little background, many malware attacks use a technique called buffer overflow (or buffer overrun) to sneak code (program instructions) into areas of memory that only the operating system (Windows) should be using. Those areas of memory have direct access to everything on your computer. So any bad code that sneaks into that area can do great damage.

Define terms the reader is not likely to know Clarity is an element that the AICPA will look for; avoid using slang or jargon Think standard English, which requires the use of proper punctuation, capitalization, and grammar You are graded for grammar and spelling The good news is you have spelling assistance A spell-check function is available for use You must, however, activate the function It s not automatic Be responsive Focus on the question requirements Address what is asked Write about the topic Don t go off on tangents Staying on topic is very important To earn points, candidates must respond to the question requirements For example, if, on the FAR exam, you are asked to write a memo to clients about how they should recognize revenue for their type of business, don t write about accounts receivable or expense allocation.

When you click the Date Modified column heading, you sort icons by the date they were last modified. The first click puts them in ascending order (newest to oldest). The second click puts them in descending order (oldest to newest).

If you address topics that are not part of the question, your answer is considered to be off topic and the response is not graded Don t try to show off Use simple words that readers are likely to understand A bookkeeper isn t going to understand the latest references to Internal Revenue Code sections or Financial Accounting Standards Board (FASB) pronouncements Keep the FASB statement numbers to yourself..

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