Dear CPA candidates, are you confused about the content and points of the comprehensive exam?Don't worry, today I will take you through the comprehensive test and important knowledge points in an easy-to-understand way to help you better prepare for the exam. Let's take a look!
I worked hard to prepare for two years to get the CPA certificate, and now from time to time, there are many candidates who have learned about CPA with me. For example, I will also share my 2-year preparation for the exam.
1. Understand the content and format of the test
We need to understand the format and content of the comprehensive examination. Note: The comprehensive examination is divided into two parts: Paper 1 and Paper 2, each with 100 marks, for a total of 200 marks. The exam will last from 8:30 a.m. to 11:30 a.m. and 13:30 p.m. to 4:30 p.m., for a total of 180 minutes. The content of the exam covers subjects such as accounting, auditing, tax law, economic law, financial management, etc., with case analysis as the main focus, emphasizing the ability to comprehensively apply knowledge to solve practical problems.
Before going to Gaotu Finance, I also learned about the institutions of Dongao and Zhonghua, and later consulted the opinions of many friends around me who were preparing for the exam, and finally chose Gaotu Finance. After listening to the course, I am still very satisfied, especially many knowledge points, the teacher explains very carefully, even if the foundation is relatively poor, there is no need to worry about it at all.
I will also ask the teacher for advice in time if I don't understand a lot of things, and I have to talk about my teacher Sun Yewen here, who is really super patient, and will explain us a lot of life cases, and I don't feel hard to learn Xi at all.
2. Sort out important knowledge points
1.Comprehensive application of accounting knowledge
Note: In the comprehensive examination, the ability to comprehensively apply accounting knowledge is very important. Candidates need to master the preparation and analysis of financial statements, business mergers and reorganizations, recognition and measurement of financial instruments, etc. At the same time, it is also necessary to have an in-depth understanding of changes in accounting policies, correction of errors in previous periods, and events after the balance sheet date.
2.Audit Thinking & Procedures
Auditing subjects play an important role in the comprehensive examination. Candidates need to master the basic theories of auditing, auditing methods, audit reports and other knowledge points. It is also necessary to have an in-depth understanding of internal control assessment, risk assessment and response, and audit of special projects. When answering questions, it is important to pay attention to logical clarity and organization.
3.Tax Law & Tax Planning
The tax law subject mainly examines tax declaration, tax planning, tax audit and other aspects in the comprehensive examination. Candidates need to be proficient in the policy regulations and calculation methods of various taxes, and at the same time, they should also have an understanding of the methods and skills of tax planning. When answering questions, pay attention to details and accuracy of calculations.
4.Economic law and corporate legal system
The subjects of economic law mainly involve company law, contract law, property law, etc. Candidates need to master the provisions and practical application of relevant laws and regulations. At the same time, it is also necessary to have an in-depth understanding of corporate governance structure, protection of shareholders' rights and interests, and corporate mergers and acquisitions. When answering questions, it is necessary to pay attention to the accurate application of legal provisions and the logic of case analysis.
5.Financial management and investment decision-making
The financial management course mainly involves the basic theory of financial management, investment decision-making methods, capital structure, etc. Candidates need to master the application of relevant theories and methods, as well as have an understanding of business valuation, budgeting and control, risk management, etc. When answering questions, it is necessary to pay attention to the accuracy of the calculation process and the rationality of the model application.
3. Exam preparation strategies and skills
1.Make a reasonable Xi plan
In order to prepare for the comprehensive exam, it is important to have a reasonable plan for Xi recourse. Candidates can make a daily Xi study plan and time schedule according to their actual situation and Xi learning progress. Pay attention to the combination of different subjects and focus on Xi strategies.
2.Pay attention to the analysis and application of practical cases
Note: The comprehensive examination is mainly based on case analysis, so candidates need to pay attention to the analysis and application of actual cases. You can cultivate your own problem-solving ideas and answering skills by doing past past questions and mock questions. It is necessary to pay attention to the comprehensiveness and depth of analysis of problems and improve one's ability to apply them in a comprehensive manner.
3.Keep an eye on exam dynamics and policy changes
Note: There are many subjects involved in the comprehensive examination, and policy changes and examination dynamics are also important aspects that candidates need to pay attention to. Candidates can keep abreast of the latest exam information and policy changes by participating in training courses, reading professional magazines and **, etc., so as to provide a strong guarantee for their preparation.
4.Maintain a positive mindset and good Xi habits
Preparing for the Comprehensive Exam is a long and arduous process, and candidates need to maintain a positive attitude and good life Xi. You can regulate your emotions and mentality by participating in sports, reading, traveling, etc., and maintain a positive mental state. At the same time, it is necessary to pay attention to maintaining a good Xi habits and regular work and rest time, ensuring adequate sleep and a balanced intake of dietary nutrients. These all help to improve the efficiency of Xi and the effectiveness of exam preparation.
The above is a detailed answer to what is the comprehensive test of the note, if this article can inspire and help you, like the collection + follow. If you want to get more CPA preparation information, you can reply by private message, you can get the latest preparation materials for free, and the CPA preparation strategy will continue to be updated!Finally, I wish all candidates can get the ideal results in the exam and go further and further on the road of accounting!