The CPA exam is one of the important exams in the field of finance, in which accounting subjects are one of the core contents of the exam. In order to help candidates who are about to take the exam to better prepare for the exam, this article will introduce in detail the key points of memorization and exam question types of the CPA accounting chapter, so as to help students better grasp the content of the exam and improve their test-taking ability.
1. Key points of the CPA accounting chapter memorization
Asset accounts such as inventory, fixed assets, and intangible assetsThese subjects are an important part of accounting subjects, and candidates need to be proficient in their confirmation, initial measurement, subsequent measurement, and disposal. For example, inventory can be issued using methods such as first-in-first-out, weighted average or individual valuation, and candidates need to understand the scope of application and calculation methods of each method.
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After buying the course, I also gave a matching Xi software, paper handouts, and an exclusive problem book. There is also a question bank for practicing Xi, and you can look at the class when you are empty, which is quite convenient. You can also listen to it repeatedly after the live class, no, there are also two-lecture teachers one-on-one teaching Q&A and tutoring, multi-dimensional teaching methods, it is still very convenient to learn Xi.
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Long-term equity investment, investment real estate and other investment subjects:The content involved in these subjects is more complex, and candidates need to master the knowledge points of investment cost calculation, accounting methods for long-term equity investment, conversion and disposal of investment real estate, etc. At the same time, candidates also need to understand business combinations, consolidated financial statements, etc.
Employee compensation, borrowing costs and other liability accounts:These subjects are mainly related to the daily operation of enterprises, and candidates need to understand the calculation and confirmation methods of employee compensation, the accounting methods of borrowing costs, etc.
Income tax expense and other profit and loss accountsThese subjects are mainly related to the profit and tax aspects of enterprises, and candidates need to understand the knowledge points of calculation and recognition methods of income tax expenses.
2. Question types of CPA accounting subject exams
Note: The question types of the Accounting subject mainly include multiple-choice questions, multiple-choice questions, calculation and analysis questions, and comprehensive questions. In the multiple-choice questions, there are 12 sub-questions, each worth 2 points, for a total score of 24 points. There are 10 multiple-choice questions, each worth 2 points, for a total score of 20 points. There are 2 sub-questions in the calculation and analysis questions, each of which is worth 10 points, and the total score is 20 points. Finally, there are 2 sub-questions in the comprehensive question, each of which is worth 18 points, and the total score is 36 points.
3. Suggestions for the preparation of the accounting chapter of the CPA
Do more practice Xi questionsCandidates need to practice Xi to familiarize themselves with the question types and difficulty of the exam through a large number of practice Xi, and improve their problem-solving ability and test-taking skills.
Keep an eye on policy changesCandidates need to pay attention to the latest accounting policies and related interpretations to understand the latest accounting treatments and regulations.
This article introduces in detail the key points of memorization and exam question types of the CPA accounting chapter, hoping to help students better prepare for the CPA exam. Finally, I wish all candidates a smooth passage to the CPA exam!Certified Public Accountant