what makes builtingain occur (s-corp/corp)
partnership real gain/recog gain/base
who revoke CPA licence
1933/1934 SEC
alimony/child support
IRS additional tax due date
corporate tax due date with extension
what makes CPA liable for fraud
related party transaction
disallowed loss
passive activity loss
attach(security agreement)
UCC (does it limit to merchant? NO)
due date of estate tax return(9mo)
what discharge party from contract
US tresury bond taxable?
What's included in gross income (US tresury bond?)
separately stated income
substantia authority/more likely than not
negligence penalty
circular 230 (lots)
endorsement of check by CPA(never)
what loss is not available to individual?
what is best form for partner who wants to participate active, limited liability (LLC?)
Gov accounting
どれがどんなStatement必要なのか
gov-wide (modified accural/current)
Primary Gov Entities
GAAP FIFO valuation (Lower of cost/NRV)
Journal entries
Sims１個まるまるGov accountingで、どれがどのfundか、accounting typeはどれか（modified/full)
Primary Gov entities
Lots of Non profit
Net Asset (unrestricted, temp restricted, perm restricted, unrestricted support, restricted revenue etc)
Impairment Loss方法
IFRS depresiation計算(AICPAのバスの座席、メンテなど１個ずつに分けて計算する例がそのまま出た）
Capital Lease
BOND
PENSION(全然勉強してなかった・汗）計算問題３
Tax timing difference
Chap1のprimary characteristic/enhancing(必ず出る）
ST of cashflowのOIF仕訳
Accounting changes/error/estimate change
OCI(PUFER)
R&Dのexpense/capitaliation rule IFRS
Goodwill
EPS(basic/diluted) CS/APIC/PS/TS
Stock Dividends
Trading/AFS/HTMの違い
どれがどんなStatement必要なのか
gov-wide (modified accural/current)
Primary Gov Entities
GAAP FIFO valuation (Lower of cost/NRV)
Journal entries
Sims１個まるまるGov accountingで、どれがどのfundか、accounting typeはどれか（modified/full)
Primary Gov entities
Lots of Non profit
Net Asset (unrestricted, temp restricted, perm restricted, unrestricted support, restricted revenue etc)
Impairment Loss方法
IFRS depresiation計算(AICPAのバスの座席、メンテなど１個ずつに分けて計算する例がそのまま出た）
Capital Lease
BOND
PENSION(全然勉強してなかった・汗）計算問題３
Tax timing difference
Chap1のprimary characteristic/enhancing(必ず出る）
ST of cashflowのOIF仕訳
Accounting changes/error/estimate change
OCI(PUFER)
R&Dのexpense/capitaliation rule IFRS
Goodwill
EPS(basic/diluted) CS/APIC/PS/TS
Stock Dividends
Trading/AFS/HTMの違い
これは他の方が書いたものです。
いいアドバイスだと思うので、こちらで紹介します。
（あとでコメント、解説します）
#1: Plan, plan, plan: I made an Excel spreadsheet schedule that I could easily look at on my computer or print out and hang in my office. I would make columns for each topic (for example: Corporate Governance), how long the lecture was for each topic, how many MCQs there were, and what I made on my first round of the MCQs. Then I would schedule my study day based only on one topic at a time- I would not tell myself “I need to study for 4 hours today” instead, I told myself “I am going to tackle corporate governance today”. This kept me motivated because I knew exactly where I was on my schedule and I wouldn’t keep looking at the clock to see if my study time was up- study smart, not hard.
#2: studying: Each day I would watch the lecture for a topic while making notes (sometimes I used notes that other people made and filled them in as I went along or I would make my own notes from scratch). Once I was done with the lecture for that topic I would do the MCQs for that topic only- I would not wait until I was done with the chapter to do all the MCQs for that chapter. Finally, once I was done with a topic I would go in and scratch it off my list. This also kept me motivated because I could see my progress when I would mark each topic off.
#3 staying organized: This is one thing that I tried to perfect while studying for each part. For each chapter, I would have the notes for that chapter, any practice SIMs I found I needed to look at, and copies of information that I found helpful (charts, graphs, formulas, etc.). I put all that information in a 1” binder that I carried with me. It was helpful because I knew where all my information was and it was easier to go through when I was doing my final review.
#4 two week final review: For most of the test I took I did not have time for a final review, but I do think they are crucial in passing the exam. When I did have time for a final review I would go back through all my notes and all the MCQs. The first thing that I would do is read my notes again for that chapter. (This would be a good point to type your notes to better stick them in your head!- I just ran out of time :() Once I was done reading I would do a progress test in Becker, however, when I did a progress test it was for the ENTIRE chapter and all of its MCQs- so the test would be about 150-300 questions and I would do them all (of course with breaks and sometimes it would take me two days to go over all of the questions). Once I was done with the MCQs, I would go back through them and make notes on ones I did not understand or ones that I got wrong. After all the MCQs were done I would look over/practice the SIMs. This is also a good time to map out the time requirements for the exam- how long you expect to take on each portion of the exam. (For example, give yourself 30 minutes for each MCQ testlet and an hour and a half for SIMs- this way you can keep track of how long each testlet should take you on exam day)
#5: the day before the exam: The only thing I did the day before the exam is looked over my notes- I did not do any MCQs. Personally, I would rather look over my notes 1000 times the day before a test than do MCQs, but that is I how I learn. Also, get a good night’s sleep!
#6 Test day: One of the most important things I learned while studying for the CPA exam is the importance of testing at a time that is ideal for you! I know this sounds obvious, but by knowing your ideal testing time it could help you pass! I would say my ideal testing times was from 10 am to 12 pm- those are the hours I find my brain is “fully functional” wink emoticon . I did test earlier and later than those times, and I felt as those I could not concentrate as much. The first thing that I do the day of my test is to make sure I have 2 copies of my NTS (I keep one in my wallet and one in my purse just in case) and my driver’s license. Once the exam started, I would flag all the calculation questions (I dreaded calculation questions) then I would go through the entire testlet and answer all the non-flagged questions (and flag the ones I wanted to come back too). After I answered all the worded MCQs, I would go back and do all the calculations at the same time. (For BEC, I did all the calculations first- then all the worded MCQS)You also want to keep up with the time requirements you came up with- but don’t fret if you cannot keep up- each testlet is different and the next one may not take as much time as the previous one. The only time I would take a break was between the MCQs and the SIMs- I did this on every test. I found it helpful for my brain to take a break at that point in the exam. (Drink water during the break to wake up your brain! smile emoticon )
I hope these tips can be helpful to you!
いいアドバイスだと思うので、こちらで紹介します。
（あとでコメント、解説します）
#1: Plan, plan, plan: I made an Excel spreadsheet schedule that I could easily look at on my computer or print out and hang in my office. I would make columns for each topic (for example: Corporate Governance), how long the lecture was for each topic, how many MCQs there were, and what I made on my first round of the MCQs. Then I would schedule my study day based only on one topic at a time- I would not tell myself “I need to study for 4 hours today” instead, I told myself “I am going to tackle corporate governance today”. This kept me motivated because I knew exactly where I was on my schedule and I wouldn’t keep looking at the clock to see if my study time was up- study smart, not hard.
#2: studying: Each day I would watch the lecture for a topic while making notes (sometimes I used notes that other people made and filled them in as I went along or I would make my own notes from scratch). Once I was done with the lecture for that topic I would do the MCQs for that topic only- I would not wait until I was done with the chapter to do all the MCQs for that chapter. Finally, once I was done with a topic I would go in and scratch it off my list. This also kept me motivated because I could see my progress when I would mark each topic off.
#3 staying organized: This is one thing that I tried to perfect while studying for each part. For each chapter, I would have the notes for that chapter, any practice SIMs I found I needed to look at, and copies of information that I found helpful (charts, graphs, formulas, etc.). I put all that information in a 1” binder that I carried with me. It was helpful because I knew where all my information was and it was easier to go through when I was doing my final review.
#4 two week final review: For most of the test I took I did not have time for a final review, but I do think they are crucial in passing the exam. When I did have time for a final review I would go back through all my notes and all the MCQs. The first thing that I would do is read my notes again for that chapter. (This would be a good point to type your notes to better stick them in your head!- I just ran out of time :() Once I was done reading I would do a progress test in Becker, however, when I did a progress test it was for the ENTIRE chapter and all of its MCQs- so the test would be about 150-300 questions and I would do them all (of course with breaks and sometimes it would take me two days to go over all of the questions). Once I was done with the MCQs, I would go back through them and make notes on ones I did not understand or ones that I got wrong. After all the MCQs were done I would look over/practice the SIMs. This is also a good time to map out the time requirements for the exam- how long you expect to take on each portion of the exam. (For example, give yourself 30 minutes for each MCQ testlet and an hour and a half for SIMs- this way you can keep track of how long each testlet should take you on exam day)
#5: the day before the exam: The only thing I did the day before the exam is looked over my notes- I did not do any MCQs. Personally, I would rather look over my notes 1000 times the day before a test than do MCQs, but that is I how I learn. Also, get a good night’s sleep!
#6 Test day: One of the most important things I learned while studying for the CPA exam is the importance of testing at a time that is ideal for you! I know this sounds obvious, but by knowing your ideal testing time it could help you pass! I would say my ideal testing times was from 10 am to 12 pm- those are the hours I find my brain is “fully functional” wink emoticon . I did test earlier and later than those times, and I felt as those I could not concentrate as much. The first thing that I do the day of my test is to make sure I have 2 copies of my NTS (I keep one in my wallet and one in my purse just in case) and my driver’s license. Once the exam started, I would flag all the calculation questions (I dreaded calculation questions) then I would go through the entire testlet and answer all the non-flagged questions (and flag the ones I wanted to come back too). After I answered all the worded MCQs, I would go back and do all the calculations at the same time. (For BEC, I did all the calculations first- then all the worded MCQS)You also want to keep up with the time requirements you came up with- but don’t fret if you cannot keep up- each testlet is different and the next one may not take as much time as the previous one. The only time I would take a break was between the MCQs and the SIMs- I did this on every test. I found it helpful for my brain to take a break at that point in the exam. (Drink water during the break to wake up your brain! smile emoticon )
I hope these tips can be helpful to you!