The CPA exam is known as one of the most authoritative exams in the field of finance in China, and the accounting subject is a roadblock in the eyes of many candidates. So, what are the important chapters of CPA accounting?What are the characteristics of CPA accounts?And how to learn in a targeted manner?Next, let's take a look at it together.
The CPA Accounting Chapters are: 1-2-3-4-5-7-13-6-15-8-9-10-12-11-16-17-18-20-21-14-19-22-23-24-25-26-27-28-29-30.
High score chapters: 6-10-13-14-17-19-24-27.
Accounting is one of the most difficult subjects in the 6 subjects, and it is on a par with auditing. Accounting has a wide range of exams and many contents, which is the backbone of CPA, and it is recommended that you prepare for the exam first and work hard to lay a good foundation.
It is necessary to grasp the key chapters and key breakthroughs: investment, business combinations, consolidated statements, future events, income tax, borrowing costs, income, restructuring, non-monetary asset exchange, etc. are the first key chapters and must be won. The other chapters are basically the foundation for the exam, such as fixed assets, intangible assets, new arrivals of employees, etc., and it is unlikely that there will be big questions, and objective questions are generally present. For the key chapters, listen to more lectures and do more exercises. Strengthen practice: In the examination room, there is generally no time to think, you must have ideas to take the questions, if you think about what the idea of the question is in the examination room, you may not be able to finish, and the large amount of questions is recognized.
In other words, it is not enough to be able to do it, but also to do it quickly. This requires more intensive practice. I highly recommend doing a classic question twice instead of three. Therefore, it is necessary to pick the classic questions and do them several times Study the exam questions of the past two years, which represent the latest exam direction. It's very instructive. Review thoroughly, and don't leave any dead ends. According to the current way of scenario simulation of objective questions, the surface of the questions is relatively narrow, but the depth is relatively large, that is, it is more difficult.
The accounting subject is said to be "not the hardest, only more difficult". In the past two years, the China Note Association has not played cards according to conventional ideas, so it is necessary to pay more attention to comprehensive review, and the focus of the teacher's emphasis is not necessarily the test!When I was preparing for the CPA exam, I had been following the courses of Gaotu Finance and listened to it, and every teacher of Gaotu Finance spoke very wellEspecially Mr. Ding Kuishan, who teaches accounting, everyone knows that accounting is the most difficult subject in the CPA exam preparation. Under the explanation of Mr. Ding Kuishan, it becomes vivid and interesting, not so boring, and many very difficult knowledge points will not be difficult to understand.
So, how do you learn effectively about these characteristics?
CPA accounting subjects focus on the combination of theory and practice, and candidates should strengthen the training of practical operation ability. You can improve your practical operation ability through simulation exercises, case analysis, etc. At the same time, it is necessary to pay attention to understanding the practical application of various accounting standards and accounting treatment methods in order to better solve practical problems.
Pay attention to the cultivation of comprehensive application ability: CPA accounting subjects require candidates to have the ability to comprehensively apply knowledge, and candidates should pay attention to this training. You can improve your comprehensive application ability by doing comprehensive questions and cross-chapter exercises. At the same time, it is necessary to pay attention to the connections and differences between knowledge points in order to better understand and apply the relevant content.
Do more past papers and mock questions: Doing real and mock questions is an effective way to test your learning results. Candidates should do more real and mock questions, and be familiar with the exam format and how to ask questions. In the process of doing questions, you should pay attention to the methods and ideas of analyzing and solving problems, so as to better cope with the complex questions in the exam.
In short, these are the main chapters of CPA accounting. Although the CPA accounting subject is difficult, as long as the candidates prepare for the exam carefully, master the skills, and actively deal with it, they will definitely be able to pass the exam successfully. Hopefully, the above study advice will be helpful to the candidates. Finally, I wish you all excellent results in your exams!Certified Public Accountant