1, know the overall rules and characteristics of each subject of CPA examination in advance;
2. For most candidates, the possibility of applying for six courses at one time is not too high, so a reasonable planning of the examination order will largely determine whether you can win the protracted war of CPA;
3. According to your study energy and control of time, choose a reasonable combination of subjects, for example, on-the-job and off-job preparation are two completely different states.
Here, the difficulty of each subject is quantified as the time required for zero-based preparation, and the difficulty can be divided into: accounting > auditing > financial cost management > tax law > economic law > corporate strategy and risk management. Accounting is the foundation, auditing is the key, financial management is the difficulty, tax law is the premise, economic law is detached, and strategic content is few and fixed.
From the perspective of learning, financial cost management needs to master and apply formulas; Accounting and tax law focus on understanding and memorizing knowledge; Audit focuses on understanding knowledge; Economic Law and Corporate Strategy and Management focus on memory.
(1) When applying for subjects, you must know yourself and know yourself.
1, confidant: personal learning foundation, disposable time and even physical condition need to be taken into account.
2. Know who you are: Be sure to know the exam subjects and scope, exam time, etc. In advance.
(2) Grasp the law of year.
After the 20 17 note exam, many candidates are feeling that accounting, auditing and financial management, the three traditionally most difficult subjects, have completely collapsed this year, and the difficulty has reached the bottom on 20 17, and the relatively simple economic law in previous years has also carried the banner of difficulty.
20 16 The three subjects with low difficulty and the three subjects with high difficulty are just reversed. The three subjects with higher difficulty are tax law, accounting and auditing, while the three subjects with lower difficulty are financial management, strategy and economic law.
The difficulty rankings of 20 15 and 20 17 are very similar. The three subjects with high difficulty are strategy, audit and economic law, and the three subjects with low difficulty are tax law, accounting and financial management. This means that from 20 15 to 20 17, the change trend of accounting, tax law and financial management difficulty is low, high and low; Strategy and economic law are just the opposite.
Therefore, the difficulty of the 20 18 CPA exam is likely to show a trend of high difficulty in accounting, tax law, financial management and auditing, and low difficulty in strategy and economic law. The difficulty of six subjects may also be improved as a whole.
However, if we analyze the passing rate over the years, we will find that "difficult years" have nothing to do with the passing rate. The passing rate of all subjects is basically stable between 12%- 15%. Therefore, it is necessary to ensure that your score is in front of the reference number 10% in order to pass the exam to the greatest extent.
Therefore, candidates can make some adjustments to the subjects to be registered according to the laws of previous years, arrange corresponding review time and plan, and ensure the highest pass rate.
1. Scheme for applying for one household:
In fact, it is not recommended to take only one exam. There are six exams for certified public accountants, which are valid for 5 years. Once a year, you can take the exam for a lifetime.
If you want to practice your hands for special reasons, we recommend the following:
(1) Economic law or corporate strategy and risk management.
Reason: The knowledge system is relatively independent of CPA, and even if it is forgotten, it will not affect the subsequent exams.
(2) "accounting".
Reason: Accounting is the most important and basic part of CPA. Spending energy to win accounting from the beginning will be of great benefit to the overall grasp of CPA and subsequent research.
2. Submit two plans.
Accounting and auditing
Difficulty ★★★★★★★★
Contact degree ★★★★★★★
Time spent ★★★★★★★
Generally speaking, the relationship between accounting and auditing is relatively high. We can understand that auditing is auditing accounting, so the two disciplines complement each other.
Combined with accounting, we can understand and master the audit process. When studying accounting, you can also think about how an auditor can make a decision when facing the behavior of an accountant and judge that the behavior of an accountant does not meet the requirements.
One is a mouse, the other is a cat. When you are a cat, you can think about what a mouse will do; When you are a mouse, you can recall the thinking of a cat.
Of course, these two subjects are more difficult, so we must pay attention to preparing enough time when choosing these two subjects.
Accounting and tax law
Difficulty
Contact degree ★★★★★★★
Time spent ★★★★★★★
Accounting and tax law are also related. The tax law system is also moving closer to accounting standards. But we should remember that accounting standards and tax laws are always different, so we can make targeted differences when studying.
Of course, studying tax law is also beneficial to the study and understanding of accounting. In accounting, the subjects such as taxes payable and surcharges have all been passed over, which may confuse many candidates. In addition, the big questions of accounting often lead to the calculation of value-added tax, and the mastery of tax law knowledge is also conducive to the scores of these big questions.
You can learn the tax law step by step according to the thinking of accounting value-added tax calculation and Bingo's routine, and you can do it.
Therefore, it is a good choice to study tax law when studying accounting, which is of great help to grasp the accounting teaching materials as a whole.
Economic law and tax law
difficulty
Connectivity ★
Time spent ★★
The only thing that economic law and tax law have in common is that they belong to the category of law, while tax law does not belong to the category of economic law. Moreover, the tax law considers how entities collect taxes, while the economic law considers legal relations and studies different aspects and levels. There is basically no connection between the two.
Strategy and economic law
Difficulty: ★★
Contact degree: ★★★
Time spent: ★★★★
Strategy and economic law can be understood as traditional memory subjects or as relatively simple traditional subjects. Of course, the 20 17 exam is biased, but Bian Xiao still takes the overall situation into consideration here and regards these two subjects as the simplest subjects.
If you don't have enough time and want to write more courses on your resume, this is an option. Of course, it is also possible for candidates who try for the first time to gain some confidence.
3. Submit three plans.
Because the new system has six courses, most people choose to register at the rate of three courses a year, and with the final comprehensive stage test, they can pass the note-taking meeting in about three years. This kind of speed is moderate, it won't be very stressful, and it will keep you until the end of your study. In addition, it also avoids forgetting the previous things when taking the exam.
(1) Accounting, auditing and others
Difficulty: ★★★★★★★
This combination won the two mountains of accounting and auditing, and then it was much easier. As the saying goes, if you work hard, you will pass the exam in the first year, and then it will be much easier.
(2) Accounting, financial management and non-audit
Difficulty: ★★★★★
For many people, financial management is a very annoying subject. If you are in this situation, it is recommended to put financial management in the first year.
(3) Audit, financial management and non-accounting.
Difficulty: ★★★★
Compared with the second point, auditing is a little less difficult than accounting, which is a substitute for the previous point. But I suggest you study accounting in the first year.
(4) Accounting, tax law and economic law
Difficulty: ★★★★★
This mainly highlights the relationship between accounting and tax law, and the relationship between economic law and tax law.
(5) Audit, tax law and economic law
Difficulty: ★★★★
This option is not as difficult as the previous one.
(6) Financial management of non-accounting audit
Difficulty: ★★
This combination is relatively easy and suitable for candidates who are not confident at first and want to try. Or candidates who don't have enough time in the first year can also choose this method.
(7) other combinations, two closely related disciplines, plus strategy or economic law as an adjustment.
This choice is that different people have different views, so I won't go into details here.
4. Submit four schemes:
(1) Accounting, auditing, tax law and economic law
Difficulty: ★★★★★★★
(2) Accounting, auditing, risk management and tax law/economic law
Difficulty: ★★★★★★★
(3) Financial management, risk management, auditing and tax law/economic law
Difficulty: ★★★★★
(4) Audit, risk management, tax law and economic law.
Difficulty: ★★★★★
Other schemes mainly consider their own foundation, time arrangement and future planning.
5. Five-door plan
On the basis of the previous analysis, you can add one or two subjects that are relatively simple or you are good at.
6. Submit six plans
According to the situation in previous years, more people reported to the 645 door; Report four or five doors, and there are more people passing two or three doors; I reported two or three doors, and more people passed one; Most applicants have failed. I'm not asking you to report more, I'm asking you to be rational. Many people give up some subjects in the middle of study, mostly because they don't know themselves well enough and have no rational judgment on their time and learning ability.
Here is a learning method (not necessarily suitable for everyone, you can take the essence).
Framework method: learn to summarize the framework of each subject, and each subject always has its own unique framework. For example, accounting: we can take out all the assets of accounting, including financial assets and long-term equity investment, and then summarize them by syllogism, starting from "purchase (outsourcing or self-construction)-subsequent measurement (depreciation, amortization, amortized cost, fair value, cost method, equity method)-disposal (how the sale affects profit and loss)", and then we can put all the assets into this framework. Another example is the tax law. In fact, the chaos of tax law is also learned from five aspects: "taxpayer, tax scope, tax rate, tax payable calculation and tax preference". For example, value-added tax, which seems to be chaotic, can actually be classified into these five aspects. Due to the limited space, I won't go into details. If necessary, you can contact Bian Xiao for courseware and pronunciation.
Triple method: I wonder if you often forget this habit during your study! In fact, it's not that your foundation is poor, but that your learning method is wrong. I often advocate the three-time method, that is, after some exercises last night, especially the classic exercises, you should do it three times in a row, and don't wait. Suppose it takes 30 minutes for the first time, 65,438+00 minutes for the second time and 3 minutes for the third time. Don't underestimate the following 13 minutes, these two times.
Correct this rule: you must write the corrected book first, and don't think about using all kinds of software, which is basically useless! In fact, everyone's mindset is very scary. I made a mistake the first time, and I basically made a mistake the second time. Therefore, it is necessary to establish error correction cost. The more you get to the exam, the easier it is to find! How to correct mistakes? First of all, you can copy simple questions, don't copy too complicated, and write the questions directly; Secondly, you must write down at the bottom of each question where you are wrong, where your thinking is wrong, and where the classics of this topic are; Finally, be sure to read more and learn to delete and revise the topics you have mastered!
True question method: be sure to throw away the simulation questions when preparing for the exam or taking the exam! ! Think about it, the book is so thick that every question has a title and a test site. We have taken the exam for so many years, but the test sites are actually very close, and more is just a little change in form! Moreover, the thinking of the real question is consistent, and the thinking of the simulation question has little to do with the real question. You have to do a simulation problem, which feels strange, but it is not difficult, because his thinking has nothing to do with the real problem. Be sure to do the real questions! How to do the real question? The way I train students is to complete the whole set of training, then grab some special topics and do it again, and then disrupt the multiple-choice questions and do it again. Anyway, it is to reach a mature level.