How to study for the CPA exam?

To prepare for the CPA exam, you should first make a study plan and then review in an orderly manner according to the plan. You can read through the textbook first and then review the entire chapter.

For CPA exams, it is recommended to summarize and summarize more on the basis of understanding, and apply the knowledge points to the exercises to consolidate the exercises. Accounting is the basic discipline in the six departments of CPA, if there is no certain accounting knowledge, the subsequent auditing, financial management, and even tax law will become slow and complex, and unpredictable. Therefore, when studying accounting, you must understand the knowledge points of each chapter.

CPA Accounting Review Method: Build a good framework and focus on the four most important points in accounting: long-term investment, income tax, business combination, and business combination statements.

We must pay attention to these four most permeable and most commonly tested chapters. In this chapter, you need to understand the basic concept of long-term equity investment, and master the confirmation and initial measurement of long-term equity investment, as well as subsequent measurement. and the conversion and disposal of long-term equity investments, as well as the identification and classification of joint venture arrangements.

The chapter on income tax is closely related to the tax law, and it is recommended to review it together with the tax law. In this chapter, you will learn how to calculate the tax basis of various types of assets and liabilities, determine temporary differences, deferred income tax, and recognize and measure them. At the same time, there is also the recognition and measurement of income tax expenses, and the calculation of income tax payable.

In this way, when you study the income tax of the tax law in the future, you can change the perspective and think about how to connect the knowledge points of this chapter from the perspective of taxpayers.

1. Pay attention to the quality of exercises.

Doing questions is essential for any exam, but that doesn't mean we have to start doing them when we encounter them. This is especially true for the CPA exam, which has a large number of subjects. When doing questions, we should first make it clear that the real purpose of doing questions is to improve our mastery of knowledge points, not to do a large number of questions.

Only caring about the number and not caring about the quality is to do physical work, the learning efficiency is very low, and it may even play a counterproductive role, so when you do the questions, you must choose the quality questions to do, that is, the questions should cover the important test points.

2. Master the skills of various types of questions.

The 2019 CPA exam question type must have been clear to everyone, multiple-choice questions are the judgment of each answer, judging whether it is correct, and you must understand each option clearly when practicing in ordinary times, and understand the reasons for right and wrong. True/False is to correct the wrong question after judging the question, which means that you must know what the correct statement is, so that you don't understand why the same description is right or wrong next time. For calculation problems, the most important thing is to understand the meaning of the formula involved, and to know the reason for it, so as to avoid errors in principle; Regarding case analysis questions, you must understand the answers, do not memorize them, and pay attention to grasp the main points in the answers; For accounting processing problems, it should be considered in combination with reality.

3. Try not to read textbooks to do questions.

Usually when you encounter a little ambiguity in the question, you don't think about it, and you go to the textbook, which will not achieve the effect of doing the question. Try not to turn over the textbook when doing the questions, and think carefully about the vague places, which is a process of consolidating and deepening memory, which is very suitable for subjects with many formulas such as financial management. I really can't remember to read the textbook again, which will make this knowledge point impressed in your brain, and it will be very clear when you think back in a few days.

Fourth, summarize the completed questions.

Many people do questions just for the sake of doing them, and they don't look at the questions they have done anymore, which is not correct. You must know that the first is to pave the way for the formal exam, but to strengthen the knowledge points, and the third is to check and fill in the gaps. After reading the answers and analysis, you should figure out whether you are not very good at learning, and then study in a targeted manner.

If you have mastered it all, it will not be a problem to pass the exam!

1. Time strategy.

Accounting is relatively difficult among all the exam subjects in the CPA professional stage, and the chapter content is also relatively large compared to other subjects, so it takes more time to prepare for the exam.

According to Aoao, candidates who have passed the CPA accounting subject in previous years should allocate 2-3 hours of time to study accounting every day, and about 350-400 hours of time should be allocated for the entire preparation cycle.

Therefore, if students want to pass the accounting subject of the CPA exam, the first step is to formulate a time strategy, when to study accounting? How much time do you spend studying accounting each day? How much do you learn each day? Learning with goals and plans makes learning easier and easier.

2. Review strategies.

When most people review accounting subjects, they will want to memorize the conceptual knowledge points first, memorize the conceptual knowledge points, and then process and apply them step by step. But when students come into contact with example problems, they will suddenly realize that example problems are the king of helping memory.

Intuitive example questions and accounting entries allow students to understand the handling of accounting subjects at a glance. It is better to memorize knowledge points through example questions than rote memorization, and students can achieve long-term comprehension and memory instead of short-term memory through example questions.

Therefore, students can adopt the learning method of matching the theme with the example questions. After the logic is sorted out, spend more time memorizing the entries, and many problems will be solved when the entries are proficient.

3. Data strategy.

In the CPA exam, the combination of tutoring materials during the preparation for the exam and whether it is reasonable in the review at each stage is also one of the important factors for successfully passing the CPA exam.

In the consolidation stage, students need to improve themselves through a large number of exercises, so students should choose tutorial materials with higher quality exercises, and light 2 is what many students choose to use in the sprint stage.

In the sprint stage, high-quality mock exercises are needed to exercise and improve, and at this time, you need to choose a tutorial material for mock test questions, Light 4 is such a tutoring textbook, and has helped many students complete the improvement in the sprint stage.

Article**2CPA Exam Preparation Methods "Audit".

At first, auditing is difficult to understand, but once you understand it, it will be very helpful for future learning. Comparatively speaking, auditing does not take as much time as accounting, but it does require enough time.

1. Perceive the overall content of the textbook.

The difference between auditing and other subjects in the CPA professional stage exam is that auditing cannot complete the application of a knowledge content after learning a single chapter. In the CPA exam, simply understanding and applying each chapter and each section is relatively narrow, and candidates will feel deeply tired when studying, and their learning emotions will not be high.

Therefore, when students are learning CPA auditing, it is best to start by perceiving the overall content, that is, reading through the knowledge content to understand the knowledge framework. After reading through it, ask yourself what exactly does an audit do? See if you can give the answer in your heart.

2. Lay a solid foundation.

According to the examination questions in recent years, most of the examination content of audit subjects is based on the application of basic concepts and theories

CPA exam preparation requires a proper mix of exam subjects, planned revision, and perseverance. Note: The exam is difficult, so be sure to focus when preparing for the exam, and the common preparation methods are these.

1.Reasonable combination of examination subjects for the first time to apply for the note examination, combined with their own professional background, available study time and other factors to choose the subject of the note examination collocation.

2.During the period of planned review and preparation, textbooks are indispensable, tutorial books are very useful, and online classes are flexible and effective. Make good use of these learning materials and make a good study plan for three rounds: basic stage, intensive stage, and sprint stage.

3.In the process of rejecting procrastination and preparing for the exam, you must overcome your laziness, finish your work today, and say goodbye to procrastination.

4.I believe that I will be able to do a pay, a harvest, pay is proportional to the gain, how much sweat will be gained. Be confident in yourself and make up your mind to pass the exam, so that the next study tasks can be carried out better.

Don't have much time to prepare for the exam? Bad foundation? Don't want to be too stressed? Then choose the 2+2+2 mode! This model is more suitable for candidates who are zero-based, non-accounting majors, and study for 2-4 hours a day.

Accounting + Tax Law.

Difficulty: Accounting and tax law are closely related to each other in terms of knowledge system and practical financial work. Having some knowledge of tax law will help you learn accounting. In addition, from the perspective of learning style, accounting focuses on comprehension, while tax law focuses on memorization and calculation, which can make full use of different areas of the brain.

Accounting + Economic Law.

Difficulty coefficient: one is more difficult, one is easier, the combination of difficult and easy, which is very suitable for candidates to prepare for the exam. Among them, economic law is the majority, and there are more content that needs to be memorized, and the calculation volume of accounting and economic law is not very large, which is more suitable for liberal arts students.

Tax Law + Economic Law.

Difficulty coefficient: The similarities between the two subjects can be seen from the name, they both belong to the category of law, involve laws and regulations, and have certain requirements for the memory of knowledge details when learning. The difference lies in the different levels of research between the two, with tax law considering how entities are taxed, and economic law considering legal relationships. In addition, compared with the economic law, the tax law has increased the examination of the candidate's calculation ability.

There is no professional restriction on the examination, so there are more people who take the exam, and its gold content is also relatively large, so it has become an option for candidates of various majors. For the review of the note exam, you should first start with your own major, or start with your personal interests.

Candidates can practice online test questions during the review process, when they are tired of reading books, which is conducive to consolidating their review on the one hand, and cultivating their interest in continuing to review the exam on the other hand, and at the same time they can also be familiar with the question types and practice the speed of typing, because the Note will exams are computer exams, and if the typing speed is slow, it will definitely affect the speed of answering questions during the exam.

In the process of reviewing the exam, you must use your time reasonably, combine reading books with questions, and take notes carefully in the process of reading books, carefully record what you don't understand, ponder it many times, and strive to understand it thoroughly, rather than rote memorization.

How to prepare for the CPA exam for the CPA base, then study according to the relevant regulations, and you can be assessed after the assessment. This needs to be certified, CPA is not easy, and the salary in this industry is relatively high, so you can take the exam, but you must prepare for the exam well and study hard.

If you plan to apply for the CPA exam, then it is best to sit on the past questions, because accountants mainly focus on professional theoretical knowledge!

Be sure to pay attention to the real questions, of course, the accounting entries involved in each chapter need to be firmly passed by yourself, because each chapter has a lot of small knowledge points, you must know each knowledge point in mind, know which knowledge points are being examined.

Taking the CPA exam is not an easy task. In addition to the basic accounting knowledge that you have mastered, you should also brush up on more questions. Try to sign up for some training courses.

Most candidates do not choose only one exam subject when applying for the exam, usually two or three subjects, which requires candidates entering the review stage to clarify the order of the review subjects. Accounting is a key subject in the exam, and it is also inextricably linked with the knowledge points of the other five subjects. Therefore, as long as the subject selected by the candidate this time has accounting, he must give priority to review in order to lay a good foundation for the study of other subjects.

The preparation for the CPA exam is actually quite simple. Pay an application fee of 500 yuan to participate in the annual 1 degree of examination to pass the exam can be obtained, the certificate of certified public accountant can find a good job if you have a bachelor's degree, if you don't have a bachelor's degree, it is useless to take the exam, because looking for an accountant is not a bachelor's degree?

Note will be exam, if it is a student exam in accordance with the normal time to review the exam, because the school student time is more sufficient, review time can be guaranteed, but if it is a person who needs to take the exam Note will need to have a plan for the time, generally put the review time in the morning, the brain is clearer in the morning, you can read the book, and you can do the questions in the afternoon, including the test questions on the computer and the test questions on the paper version of the book.

In the basic learning stage, carpet learning, do not let go of any knowledge point, mainly the combination of listening to lectures and doing questions, do not look at the flowers in order to catch up with the schedule, and strive to accurately grasp every knowledge point learned; In the second stage, the ability improvement stage, establish a mind map, form your own system, turn the parts into a whole, sort out the important and difficult points and confusing knowledge points of each chapter, and focus on learning.