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I have already taken the CPA exam, for the advice upstairs, I dare not agree, in the entire CPA exam, accounting and auditing are the most difficult, the exam should be carried out in line with the principle of first difficult and then easy, so we must first take the accounting and auditing, and then take the financial management and two methods, and do not take the accounting and tax law together, and do not take the accounting and financial management together, the reason is that the accounting and tax law for the recognition of income cost and expenses are different standards and times, which is usually called the difference in taxes, learn to confuse togetherThe assumptions of accounting and financial management are different, accounting is based on the stability of the currency value, and financial management is based on the value of time, so these two subjects can not be studied together, and the most important thing is that it is difficult first and then easy.
The reason why it is difficult first and then easy is that if you pass the difficult one, you will increase your confidence, and if you don't pass it, there is no loss in giving up the exam.
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I am in my senior year, and I have passed the note meeting, which is like this, I suggest that if you do not take the postgraduate examination in your current situation, you will take the first subject of economic law this year, and the accounting and auditing and tax law examination next year. You don't have any foundation now, and there shouldn't be many professional courses, so it's not easy to take the three subjects together, so I suggest taking the simple and irrelevant economic law first, and you can also accumulate some learning experience. Financial management is the most difficult and can be taken separately.
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Read a chapter of the book, then read the tutorial book of this chapter, do exercises, and when reviewing, you can read the courseware and briefly review the knowledge. Finally, be sure to do mock questions within a time limit. It is very important to do the questions, and find the answer ideas and steps according to the answers in the tutorial book.
You don't need to sign up for classes, unless you can't read the book.
The key to reviewing the notes is the efficiency of reading the book. Economic law can be taken lightly without reading the textbook, and then the questions can be done. The tax law is a test of memory, remembering various tax incentives and special circumstances.
Accounting is the foundation, you must learn firmly, only really understand the principle of double-entry accounting, in order to understand why each entry does this, and then there is no need to dead-record entries. The consolidated statement part must be a big question to practice, just don't understand it. Financial management should do more questions.
Strategy is mostly memorization. Auditing is all about thinking about accounting the other way around.
When reviewing, we should pay attention to the content updated this year, grasp the key chapters, understand them in depth, and read the non-key chapters quickly, otherwise it will be easy to complete the review. For example, the three major turnover taxes and two income taxes of the tax law are the focus.
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Read a chapter book, do a chapter of exercises, and finally enroll in training at the same time.
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CPA exam subjects are divided into professional and comprehensive stages. Candidates can only sit for the comprehensive stage exam after passing all the subjects of the professional stage examination.
The professional stage of the CPA examination consists of 6 subjects: "Accounting", "Auditing", "Financial Cost Management", "Corporate Strategy and Risk Management", "Economic Law" and "Tax Law". The examination time of each subject is two hours, 100 points, 60 points to pass, in five years through the six professional examination subjects can obtain the professional stage test certificate, but within five years did not pass the six subjects to start the examination again, I personally feel that the "Economic Law" and "Corporate Strategy and Risk Management" are relatively simple, rely on memory, and "Financial Management Cost" is difficult, the amount of calculation is very large and to take the "Financial Cost Management" must be based on "Audit" and "Tax Law". If you want to understand "Auditing", you must first get "Accounting", so you must consider the order when you sign up.
The comprehensive stage of the CPA examination consists of 1 subject of the comprehensive test of professional ability. There are two exams in total, each lasting about 3 and a half hours, and it is desirable to have some work experience in the comprehensive stage test.
In addition, if you decide to take the exam, you must spend a lot of time, this is not something that can be passed casually, his single subject pass rate is about ten percent, but there are also crazy people who pass six subjects a year, but he studies for more than 14 hours a day.
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Financial Management, Management Accounting, Financial Accounting, Auditing.
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To apply for the CPA examination, you need a college degree or above, or an intermediate or related professional title in accounting or related professional titles to be able to apply. The entry threshold has always been very low, and it has not changed much over the years.
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For example, if you sell a 5 yuan apple to your father for 10 yuan, you get a profit of 5 yuan, but you and your father are family members, so for your classmate A, your 5 yuan cannot be counted as a profit, but it is just a transfer of assets within your family.
The consolidated statements are external, so the profits generated by transactions between parent and subsidiary companies (or between companies with a controlling relationship) do not exist from an outside perspective, so this part of the unrealized profits should be deducted.
You understand it again.
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