CPA Accounting Academy Certified Public Accountant Course Target Years: 2026, 2027 Financial Accounting Theory: Compact Summary (Topic Summary Text) While there is some wear and tear, there are absolutely no markings or writing. Please understand that there may be some minor soiling due to home storage. Achieving over 90% on the December 2025 short-answer exam was thanks to repeatedly using this material. This is an essential textbook for short-answer exam preparation in financial accounting.