"CPA (USA) Financial Accounting: Examination Preparation Guide" is a carefully crafted, detailed study text targeting Certified Public Accounting (CPA) candidates in the United States specifically for the 'Financial Accounting' segment. The book commences its educational expedition with 'Area I - Financial Reporting', providing a solid base in financial accounting by focusing on primary processes, principles, and depiction of financial data. The initial 'Financial Reporting' segment spans over 172 pages, discussing the nature of financial reporting and various forms of financial statements, such as "Statement of Cash Flows", "Income Statement", "Retained Earnings Statement", and "Balance Sheet". The journey continues on to 'Area II - Balance Sheet', with a deep dive into the complexities surrounding financial accounting balance sheets. This section paints an elaborate picture of balance sheets, their understanding, significance, as well as the ATIPAL strategy-- assets, timing, integral/non-integral, and liabilities to outline financial stability and wellness. The learning arc culminates with 'Area III - Transactions' dedicating more than 250 pages to apply Bloom's taxonomy on the topic of transactions. Here, real-world transaction variations and their translation in balance sheets, and income statements are illustrated, furthermore extending to sophisticated analyses involving topics like "Completeness and Valuation of Transactions".