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Regarding the re-examination, the first thing we have to say is that there are many subjects examined in the re-examination of the accounting master's degree, including five courses: financial accounting, financial management, management accounting, cost accounting, and auditing, so it can be said that it is very challenging for every student, especially interdisciplinary students, to complete these five courses with high quality. However, of course, not every school will take five courses at the same time, and this school will choose 2 to 4 subjects from them, which will vary from school to school. With so many subjects, how should you revise them?
When learning to understand the review method of any exam course, you should first clarify the exam content of this course, and then the teacher will take you to take a look at some of the key content during the re-examination.
Financial accounting focuses on the examination of entries and principles, so the review mainly includes: general part, inventory, fixed assets, intangible assets, financial assets, long-term equity investment, income, expenses and profits. In particular, the changes in accounting standards this year are relatively large, especially the content of the chapter on financial assets.
Therefore, students must figure out what the textbook designated by the target institution is. For the test question type, there are objective questions such as single choice, multiple choice and judgment; Subjective questions include noun explanations, short answers, and business questions.
The focus of the examination of financial management is on calculation problems. For example, the time value of money, bond and ** value evaluation, investment income and risk, CAPM model, investment decision and risk analysis, cost of capital, capital structure theory, leverage effect, capital operation management, financial statement analysis, long-term and short-term financing, and dividend policy.
Cost accounting and management accounting also focus on calculation problems, so the chapters with more concentrated calculation problems are the focus of professional courses. Cost accounting focuses on the calculation of product cost and auxiliary production expenses by batch method and step-by-step method, while the focus of management accounting is on cost-benefit analysis, activity costing method and so on.
Due to the difficulty of the content, the audit usually does not take the practical test, and the focus of the examination is on principles and case studies. Auditing can be said to be a relatively difficult course, and many non-accounting majors report that it is very difficult to review auditing. It is recommended that you focus on understanding and memorizing when reviewing.
The content of each college is different in the re-examination of each year, but the two subjects of financial accounting and financial management must be the content that each school will take, and financial accounting must account for a large proportion of the score. Therefore, here the teacher focuses on the analysis of the examination situation and review plan of these two subjects, but some schools will also test the other three subjects, and the content of this part needs to be reviewed by the students themselves.
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The MPACC (Master of Accounting) postgraduate examination is taken at the institution where you are applying。If it is an online retest, there is no restriction on the location, as long as there is a facility with an online retest. Each university will issue a notice of re-examination in advance before the re-examination, and there will be arrangements for the location of the re-examination in the notice.
The National Postgraduate Entrance Examination is divided into two stages: the preliminary examination and the second examination. Both the preliminary examination and the re-examination are important components of the entrance examination for master's students. The preliminary examination is organized by the state, and the re-examination is organized by the enrollment unit itself.
The time, place, content, method, method of using results, organization and management of the postgraduate entrance examination shall be determined by the enrollment unit in accordance with the relevant regulations of the Ministry of Education. In accordance with the relevant regulations of the Ministry of Education, the enrollment unit shall formulate the re-examination and admission measures of the unit and the implementation rules of each department, and announce it to the public in advance and strictly implement it. Candidates need to pay attention to the re-examination notice issued by the admissions unit in time to avoid delaying the examination.
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The preliminary examination subjects of MPACC (Master of Accounting) include management comprehensive ability and foreign Chinese。Foreign Chinese can choose 204 English II or 202 Russian or 203 Japanese or other languages (self-proclaimed subjects are set by the admissions unit), and the specific choice of subject is subject to the announcement of the admissions unit.
The following are the specific question types and scores (taking the comprehensive ability of management and English II as an example):
1. Comprehensive management ability1.Mathematics Foundation 75 points high type, including the following two types of questions:
1) Solve 15 questions, 3 points for each question, a total of 45 points.
2) 10 questions for judging the adequacy of conditions, each with 3 points, a total of 30 points.
2.There are 30 logical reasoning questions, each with 2 points, a total of 60 points.
3.Writing 2 questions, 30 points for the analysis of the validity of the argument in the shouting and 35 points for the argument, a total of 65 points.
2. English II1.There are 20 questions for comprehensive fill-in-the-blank (cloze fill-in), each question is worth 10 points.
3.Translation 1 question: English to Chinese, 15 points.
4.2 English Writing Questions: 10 points for small composition + 15 points for large composition, a total of 25 points.
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MPACC (Master of Accounting) is required to take a re-examination。The postgraduate entrance examination is a comprehensive assessment of candidates conducted by colleges and universities, including professional foundation, ideological and political level, English communication ability and personal comprehensive quality. This examination is the final assessment of the institutions to select outstanding candidates.
Therefore, the form of assessment is not only a written test, but also an interview. Among them, professional courses are generally conducted in the form of written examinations, while other assessments, especially personal comprehensive ability and English communication ability, are conducted in the form of interviews.
The location of the postgraduate entrance examination is at the institution where you are applying for the examination, and if it is an online re-examination, there is no restriction on the location. Each enrollment unit will issue a notice of re-examination in advance before the re-examination, and there will be arrangements for the location of the re-examination in the notice.
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The MPACC preliminary examination and the postgraduate entrance examination are conducted together。There is only one opportunity to take the preliminary examination every year, and the test results are only valid in the current year and cannot be retained.
The National Postgraduate Admissions Examination is divided into two stages: the preliminary examination and the re-examination. Both the preliminary examination and the re-examination are important components of the entrance examination for master's students. The preliminary examination is organized by the state, and the re-examination is organized by the enrollment unit itself.
The preliminary examination methods are divided into national unified examination, joint examination, individual examination and recommended exemption. Some or all of the test subjects of the national unified examination shall be unified by the examination center, and the other test subjects shall be proposed by the enrollment unit itself. Joint examinations are conducted in specific disciplines (categories) and majors (fields), and some or all of the examination subjects are combined or unified propositions.
The examination time for each subject is 3 hours, and the maximum examination time for special subjects such as architectural design is not more than 6 hours. The detailed test time, test subjects and relevant requirements will be announced by the test center and the enrollment unit.
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MPACC Exam Content Subjects:
Comprehensive ability test (including mathematics, logic, and writing, with a full score of 200) in the morning
English test in the afternoon (full score of 100 points); The examination time for each subject is 3 hours; The maximum score is 300 points.
1.Comprehensive ability: The total score is 200 points, and the exam time is 3 hours, which is very intense. The paper consists of Mathematics, Logic and Writing, with 75 marks for Mathematics, 60 marks for Logic and 65 marks for Writing.
Mathematics consists of 25 multiple-choice questions. Mathematics is divided into two parts: conditional adequacy judgment and problem solving, of which there are 15 problems in problem solving, each with 3 points, a total of 45 points; There are 10 sub-questions in the judgment of conditional adequacy, each sub-question is worth 3 points, a total of 30 points. Mathematics requires a high level of problem-solving skills and speed.
Logic is 30 multiple-choice questions, each question is worth 2 points, a total of 60 points;
Writing requires two essays, argument validity analysis, 600 words, 30 points; The essay requires 700 words, 35 points, and a total of 65 points in Chinese writing.
2.The distribution of English 2 question types is: the difficulty is in English.
Between levels 4 and 6.
1) 20 comprehensive fill-in-the-blanks (completion fill-in-the-blanks), each question is worth 10 points;
3) English translation: English translation to Chinese 15 points.
4) Two essays in English writing: large essay and small essay (15 points for large essay + 10 for small essay) with a total of 25 points.
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