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Exam Number : PCAP-31-02
Exam Name : PCAP Certified Associate in Python Programming
Vendor Name : AICPA
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PCAP – Certified Associate in Python Programming Certification

Exam block #1: Control and Evaluations (25%)
Objectives covered by the block (10 exam items)

basic concepts: interpreting and the interpreter, compilation and the compiler, language elements, lexis, syntax and semantics, Python keywords, instructions, indenting
literals: Boolean, integer, floating-point numbers, scientific notation, strings
operators: unary and binary, priorities and binding
numeric operators: ** * / % // + –
bitwise operators: ~ & ^ | << >>
string operators: * +
Boolean operators: not and or
relational operators ( == != > >= < <= ), building complex Boolean expressions
assignments and shortcut operators
accuracy of floating-point numbers
basic input and output: input(), print(), int(), float(), str() functions
formatting print() output with end= and sep= arguments
conditional statements: if, if-else, if-elif, if-elif-else the pass instruction
simple lists: constructing vectors, indexing and slicing, the len() function
simple strings: constructing, assigning, indexing, slicing comparing, immutability
building loops: while, for, range(), in, iterating through sequences
expanding loops: while-else, for-else, nesting loops and conditional statements
controlling loop execution: break, continue

Exam Block #2: Data Aggregates (25%)
Objectives covered by the block (10 exam items)

strings in detail: ASCII, UNICODE, UTF-8, immutability, escaping using the \ character, quotes and apostrophes inside strings, multiline strings, copying vs. cloning, advanced slicing, string vs. string, string vs. non-string, basic string methods (upper(), lower(), isxxx(), capitalize(), split(), join(), etc.) and functions (len(), chr(), ord()), escape characters
lists in detail: indexing, slicing, basic methods (append(), insert(), index()) and functions (len(), sorted(), etc.), del instruction, iterating lists with the for loop, initializing, in and not in operators, list comprehension, copying and cloning
lists in lists: matrices and cubes
tuples: indexing, slicing, building, immutability
tuples vs. lists: similarities and differences, lists inside tuples and tuples inside lists
dictionaries: building, indexing, adding and removing keys, iterating through dictionaries as well as their keys and values, checking key existence, keys(), items() and values() methods

Exam block #3: Functions and Modules (25%)
Objectives covered by the block (10 exam items)

defining and invoking your own functions and generators
return and yield keywords, returning results, the None keyword, recursion
parameters vs. arguments, positional keyword and mixed argument passing, default parameter values
converting generator objects into lists using the list() function
name scopes, name hiding (shadowing), the global keyword
lambda functions, defining and using
map(), filter(), reduce(), reversed(), sorted() functions and the sort() method the if operator
import directives, qualifying entities with module names, initializing modules
writing and using modules, the __name__ variable
pyc file creation and usage
constructing and distributing packages, packages vs. directories, the role of the __init__.py file
hiding module entities
Python hashbangs, using multiline strings as module documentation

Exam block #4: Classes, Objects, and Exceptions (25%)
Objectives covered by the block (10 exam items)

defining your own classes, superclasses, subclasses, inheritance, searching for missing class components, creating objects
class attributes: class variables and instance variables, defining, adding and removing attributes, explicit constructor invocation
class methods: defining and using, the self parameter meaning and usage inheritance and overriding, finding class/object components
single inheritance vs. multiple inheritance
name mangling
invoking methods, passing and using the self argument/parameter
the __init__ method
the role of the __str__ method
introspection: __dict__, __name__, __module__, __bases__ properties, examining class/object structure
writing and using constructors
hasattr(), type(), issubclass(), isinstance(), super() functions
using predefined exceptions and defining your own ones
the try-except-else-finally block, the raise statement, the except-as variant
exceptions hierarchy, assigning more than one exception to one except branch
adding your own exceptions to an existing hierarchy
assertions
the anatomy of an exception object
input/output basics: opening files with the open() function, stream objects, binary vs. text files, newline character translation, studying and writing files, bytearray objects
read(), readinto(), readline(), write(), close() methods



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CPAJ information Briefs: FASB, AICPA, IASB | PCAP-31-02 Question Bank and exam Cram

FASB news deepest business Council to Mull project on Distinguishing Liabilities from equity

The private company Council (PCC) will trust whether it is possible to discover a narrow solution to tackle advanced suggestions on liabilities with features of equity, a undertaking the FASB these days dropped from its technical agenda. “It is very advanced, but we should be would becould very well be capable of finding some narrow areas where we might probably [provide] support for the private business stakeholder group,” PCC Chair Candace Wright talked about all the way through April 21 discussions. “It’s whatever that we’ll basically consider and discuss at a future assembly.” The PCC turned into based in 2012 to work with the FASB to Excellerate GAAP changes for private corporations. If FASB rejects a PCC resolution, it has to achieve this in writing and explain why. so far, one PCC member signaled the course can be a troublesome one for the panel to tackle, stating there is not any short and simple fix. FASB group of workers “did attain out to me, most likely a month in the past or so—we spent about 45 minutes to an hour to brainstorm the quite a lot of alternatives and propose solutions on the various branches in the present mannequin,” stated Yan Zhang, a companion at EisnerAmper LLP. “at the end of the dialogue, I think we all form of scratched our heads and observed it’s truly difficult to get to any simplification after the discussion—it’s simply a very complicated enviornment; there’s no longer going to be a quick convenient fix.”

AICPA information ASB to Vote on ultimate high-quality management rules

The AICPA’s Auditing requirements Board (ASB) is scheduled to vote to situation last nice management necessities all the way through a gathering on may additionally 11–12. The board has been discussing feedback in keeping with its February 2021 publicity draft (ED) “Proposed satisfactory management requirements,” which introduces a new proactive chance-based method. The idea deals with an audit enterprise’s gadget of worker practicing and compliance with professional specifications and its necessities of exceptional. The ASB believes it will enhance the scalability of the necessities and promote a top quality management gadget that is customized to the company and its engagements. earlier than balloting, the board will focus on a count concerning documentation by means of the engagement nice reviewer (EQR), brought up by means of the U.S. govt Accountability office (GAO), in response to a discussion paper prepared forward of the meeting.

IASB information idea to Amend Disclosure guidelines for SMEs discussed

The IASB plans to propose amending disclosure suggestions in sixteen sections of the IFRS for SMEs (Small and Medium-sized Entities) guidance, in keeping with April 27 board discussions. The proposed disclosures would consist of areas involving fiscal gadgets and exploration and evaluation of mineral elements. IFRS for SMEs is a package of suggestions for private businesses that submit regular purpose fiscal statements for exterior clients. more than eighty countries, together with the united states, let the use of IFRS for SMEs. The board has been discussing a notion on its second comprehensive overview of the SME average, together with alterations to rules on consciousness and dimension. The proposed disclosures would elevate a flexible principle that might permit disclosures to be aligned or in part aligned with those decisions, board discussions indicated.




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