Note how many subjects are difficult, and note which subject is the most difficult

The CPA exam is quite difficult, of which there are a total of 6 subjects in the professional stage exam, namely accounting, auditing, financial cost management, corporate strategy and risk management, economic law and tax law, etc., which not only involves a lot of memory and comprehension knowledge, but also contains a lot of calculation and application knowledge, so the exam is more difficult, and there are very few people who pass 6 subjects at one time.

The validity period of the CPA exam is 5 years, plus there are many exam subjects, and the exam is difficult, so you can apply for the exam separately when you apply for the exam, you can only apply for 2 3 subjects at a time, as long as you finish the exam within the validity period of the results, and get the certificate, followed by when applying for the subject, it is recommended that according to the difficulty and relevance between the subjects, the reasonable match of the subject can effectively reduce the pressure of exam preparation, and secondly, you can also go to school through learning tools such as the CPA app when preparing for the exam. Going to online classes and doing homework reviews can help improve your chances of passing the exam.

The degree of difficulty of each CPA subject is in order: Accounting, Tax Law, Financial Management, Auditing, Strategy, and Economic Law.

If the examination is compared to building a building, then learning accounting well is equivalent to laying a good foundation, so the status of accounting is very important. Whether it is accounting work or audit work, it revolves around the accounting work of enterprises, and learning accounting well is equivalent to entering the door of the note.

Tax law: Tax law involves a large number of calculation questions, which require candidates to memorize the knowledge points accurately.

The amount of calculation of financial management is relatively large, and the learning process needs to have a foundation in accounting and tax law. For many liberal arts students, the calculation of financial management is very difficult.

There are many chapters in auditing subjects, which are logical, and the content is relatively obscure, so it is difficult to learn.

Strategic infiltration is a relatively comprehensive subject, it is recommended that you put it in the follow-up study, and you should also pay attention to the accumulation when you study other subjects before.

Economic Law: Economic Law is the easiest subject of all subjects, and the examination is mainly based on memorization, and the repetition rate of the main cluster side observation questions is higher in the previous examinations. Overall, this exam is relatively easy to pass.

Note: Ledger accounts are the most difficult.

An accounting account is a category that classifies and calculates the specific content of an accounting element object. The specific content of the accounting object is different, and the management requirements are also different.

In order to comprehensively, systematically and classify the accounting and supervision of the occurrence of various economic operations, as well as the resulting increase or decrease of various assets, liabilities, owners' equity, and various profits and losses, it is necessary to set up accounting accounts according to each accounting object.

The setting of accounting subjects is a method of scientific classification of the specific content of accounting objects, and is a method of classification accounting and supervision.

In order to continuously, systematically, and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine in advance the names of the items that are classified and quietly accounted for, and stipulate the accounting contents. This kind of project that classifies and accounts for the specific content of accounting elements is called an accounting account.

Standardize operations. The first is to strictly review the data. Before each bookkeeping, the bookkeeping company should carefully check and review the production, preparation and acceptance procedures of the accounting list, cashier inventory table, etc., and strictly check the information review;

At the same time, it also carefully instructed the bookkeeper to register the bank deposit and cash journal in accordance with the standardized methods and methods.

The second is timely and accurate bookkeeping. The bookkeeping company is more accurate and unified in handling accounting accounts, and the bookkeeping is more timely, and the bookkeeping is quarterly. Gui Li Ye refers to Fan to participate in the preparation of village-level budget and final accounts.

Third, financial openness and transparency. After the bookkeeping company completes the bookkeeping and annual accounts every quarter, it will promptly go to the villages to publish the financial income and expenditure, and keep the video data of the public content.

Fourth, the transfer of archives is standardized. The year-end bookkeeping company classifies and sorts out the accounting list, accounting vouchers, cashier's inventory table, financial statements, budget tables, final accounts, financial disclosure tables and image data, binds them into books, encapsulates them in file boxes, and transfers them as a whole, so that towns and villages keep one set each.

As the top qualification in the accounting industry, the difficulty behind the CPA exam has made everyone feel daunted, and the preparation for the CPA exam in 2021 has begun.

1. Introduction to the subjects of the CPA examination.

The CPA exam has two stages of exams, one for the professional stage and the other for the comprehensive stage.

There are six subjects in the professional examination: accounting, financial management, auditing, tax law, economic law, and strategy.

The six subjects in the professional stage are all subject to a 100-point system, with 60 points as a passing score, and as long as the line is passed, it will be regarded as a passing subject, and there is no limit on the number of qualified places.

2. The difficulty ranking of the six subjects in the note-taking examination.

First of all, let's take a look at the pass rate of the note exam, according to the data released by the China Note Association, the average pass rate of each subject is not ideal, among them, accounting, auditing, financial management, economic law, tax law, strategy.

In terms of pass rate, the difficulty of the six exam subjects is ranked as follows:

1. Accounting 2, Tax Law 3, Financial Management 4, Auditing 5, Economic Grasp 6, Strategy.

From the perspective of the difficulty of the test subjects themselves and the preparation time, the difficulty of the six test subjects is ranked as follows:

1. Accounting 2, Auditing 3, Elimination of Qing Financial Management 4, Tax Law 5, Economic Law 6, Strategic Inspection.

Among them, accounting, auditing and financial management are recognized as the three most difficult subjects, and they are also nicknamed the three mountains by candidates. It shows how difficult these three subjects are, so it is generally not recommended for candidates to apply for these three subjects together, as the pressure brought is very huge!

3. Comparison of the difficulty of "Accounting" and "Auditing".

1. Accounting: Accounting subjects are the highest in the two lists, and they are the most difficult subjects, but the accounting foundation is also very important, and mastering the accounting foundation well is conducive to the study of other subjects, so candidates must pay attention to this subject, no matter how difficult it is, they must strive for it.

2. Strategy: Strategy is the simplest subject among the six subjects, and the textbook is also the thinnest among the six subjects, but the design scope is relatively comprehensive. The biggest feature of this course is that you can use fragmented time to memorize, such as commuting time, and make effective use of exam preparation time.

The subjects of the 2022 examination are 6 subjects in the professional stage: "Auditing", "Financial Cost Management", "Economic Law", "Accounting", "Corporate Strategy and Risk Management", and "Tax Law"; There are 2 subjects in the comprehensive stage examination: "Vocational Ability Comprehensive Test (Paper 1)" and Vocational Ability Comprehensive Test (Paper 2).

Certified Public Accountant.

The difficulty of the exam varies from person to person, and the difficulty of the test varies for candidates with different foundations.

1.For candidates majoring in finance and accounting, the difficulty of the subjects of "Economic Law" and "Corporate Strategy and Risk Management" may be relatively difficult, while other subjects are simpler. After all, candidates majoring in finance and accounting have a certain accounting foundation.

2.For law candidates, it may be better to master the subjects of "Economic Law" and "Tax Law" than other subjects.

3.For candidates with experience in accounting firms, the "Auditing" subject may be quicker to learn.

4.For candidates in the economics category, "Corporate Strategy and Risk Management" and "Financial Cost Management" are relatively difficult and other subjects are more certain.

How do beginners get started?

Considering the long preparation period for the CPA exam, candidates are advised to develop a suitable study plan first. Beginners can get started with the basics of accounting in their registered and mid-level accountant study plans. For zero-based candidates, you can slow down the pace and first find a textbook of "Accounting Basics" from the college era to start with the basics.

First understand what accounting is and how to classify accounting subjects, and then start preparing for the CPA subject in earnest. Accounting is the basic subject of the CPA exam, and mastering the basic knowledge of accounting will be of great benefit to subsequent preparations.

The hardest part of being a CPA is the accounting subject.

1. Accounting subjects are difficult to understand, many formulas, and complex knowledge points are its characteristics, and candidates need certain learning ability and methods to pass the exams of these two subjects.

2. Different subjects of CPAs involve a lot of knowledge, and some candidates think that the difficulty of each subject is not low, since it is necessary to evaluate the most difficult, it is natural to see which subject covers the most content. By comparing the specifications of CPA textbooks, it can be found that accounting is still the most difficult subject.

3. Accounting is a basic subject in the CPA exam, and it is also a very difficult subject, and it also requires certain skills to learn accounting well.

The study of accounting subjects is divided into three stages:

1. Basic stage: You can listen to Mr. Yu Gang's courses more, and consolidate them through certain exercises after each chapter. After all, at the beginning of learning, it is mainly based on boring and in-depth understanding, so as to lay a solid foundation.

2. Reinforcement stage: After completing the learning of the basic stage, you need to start the reinforcement stage, and practice through a certain amount of subjective questions while consolidating the knowledge points. Apply what you have learned to practical problems.

3. Sprint stage: In the sprint stage, you need to connect various knowledge points in series to consolidate learning, and check the gaps through some mock questions. Once you find a problem, practice it in a targeted manner.

The most difficult subject in CPA is accounting.

CPA, as a financial audit certificate, is based on accounting. CPA's most difficult accounting section has more difficult chapters, such as financial book and bridge product consolidated statements, long-term spinal asset investment, income tax, etc. It is very difficult to dig this knowledge, but if you can master it comprehensively, basically you are an accountant at this moment, and you will be able to pass the test.

Accounting is difficult in terms of thinking, and candidates who are not majoring in finance and accounting often do not have a thorough understanding of the principles of accounting treatment, and are prone to make mistakes that are taken for granted; Auditing is mainly about delving into concepts and fully understanding the basic theories. Financial management is a problem of problem solving, and it is not much difficult for science and engineering graduates.

Therefore, science and engineering candidates should take the accounting and auditing exams first, and liberal arts students should take the financial management exam first, and then change their brains with one or two subjects.

Note: The difficulty of each subject in the professional stage examination from high to low is roughly as follows:

Accounting> Auditing> Financial Cost Management> Tax Law> Economic Law> Corporate Strategy and Risk Management. This ranking is not absolute due to the different foundations of the candidates themselves and the uncertainty of the difficulty of the exam each year.

Course characteristics and preparation strategies

Accounting is a subject that candidates generally consider to be more difficult, and Accounting is also the foundation for all subjects, and learning Accounting well is very helpful for learning subsequent subjects.

Therefore, it is recommended that candidates can start preparing for the exam with "Accounting", and then study together with a relatively simple subject, such as "Tax Law" or "Economic Law".

Audit" has a lot of content, the main difficulty lies in the understanding of knowledge, many candidates will "audit" textbook jokingly called "book of heaven", obviously many words alone can be understood, even together can not be understood, it pays more attention to the examination of candidates' understanding of knowledge points, especially the understanding of proper nouns.

Therefore, candidates should continue to understand the original text, thoroughly understand the textbook on the basis of the original text, and continue to do questions to deepen and consolidate.

The difficulty of the subject of "Financial Cost Management" lies in the calculation, and there are many calculation formulas, which require candidates to be proficient in mastering and applying, so when learning "Financial Cost Management".

Be sure to use the formula proficiently, and then continue to brush the questions to improve the speed and accuracy of the questions, due to the large amount of calculation questions during the exam, if the formula is not mastered and calculated firmly enough, it is easy to answer the question during the exam.

The tax law requires more content to be memorized, and the scope is relatively boring and extensive, so it takes some time and energy to memorize and memorize, and various numbers and names are very easy to confuse, which also increases the difficulty of some exams.

Candidates also need to make a distinction in the preparation process, and it is recommended to memorize on the basis of understanding, combined with the knowledge learned in "Accounting", and memorize the test points solidly.

Economic Law also belongs to the subject that needs to be memorized with more content, relatively speaking, the difficulty is general, but when reciting, we should also pay attention not to rote memorization, to understand the memory, some of the laws do not need to be memorized word for word, but to keep in mind the key words, in the exam, learn to analyze the topic, call the corresponding law learned and elaborate.

The examination content of "Corporate Strategy and Risk Management" is relatively small, and it will not be too difficult to understand, and it is easy to sort out the logic and structure of knowledge in the preparation process, but candidates still need to review solidly, and grasp the key points in the preparation process, and wait until the exam is more comfortable.

In general, none of the six CPA subjects are easy, and they all require us to pay time and energy to prepare for the exam, and candidates should also devote themselves to the preparation as soon as possible and go all out!