Mmene Mungapititsire FAR Section pa CPA Exam

Kuyambira ndi gawo la FAR lingakuthandizeni kuthana ndi mayeso onse

Gawo la Financial Accounting ndi Reporting (FAR) la kafukufuku wovomerezeka la anthu a boma limatengedwa kawiri kawiri kuposa magawo ena onse, chifukwa cha zifukwa zikuluzikulu ziwiri: zomwe zikuwoneka zikuwoneka bwino kwambiri kwa wovomerezeka, chifukwa zikugwirizana kwambiri ndi anthu ambiri makalasi oyenerera kuti apeze dipatimenti ya accounting, ndipo chifukwa ndilo gawo lalikulu komanso loopsya kwambiri.

Bungwe la American Institute of Certified Public Accountant likunena izi za gawo la FAR: "Gawo la Financial Accounting ndi Reporting limayesa chidziwitso ndi kumvetsa kayendetsedwe ka zachuma zomwe amagwiritsidwa ntchito ndi mabungwe amalonda, mabungwe osapindulitsa, ndi mabungwe a boma."

Malingana ndi kufotokoza kumeneku, gawolo limaphatikizapo zonse zomwe zaphunzidwa mu kalasi iliyonse ya ndalama zomwe munaphunzira kusukulu, komanso bungwe la boma lomwe simunapindule nawo lomwe mukuyembekeza kuti mudatenge. Boma / zopanda phindu ndi gawo labwino kwambiri pa zomwe zili mkati (pakati pa 16% ndi 24%), kotero kuti ngakhale mutangotenga kalasi imodzi pa mutuwo, onetsetsani kuti mukupereka chidwi pa malowa.

Kodi FAR Chigawo Chiphatikiza Chiyani?

Mitu yomwe imayikidwa mu FAR ikuphatikizapo: Kuyerekezera pakati pa GAAP (Malamulo Ovomerezeka Ambiri Ovomerezeka) ndi IFRS (International Financial Reporting Standards), zigawo za akaunti, zolembera zamtunduwu (GL), kuwerengetsera ndalama, kugwirizanitsa kwa GL ndi otsogolera, kuyanjanitsa ndondomeko ndi kusanthula, kuphatikiza ndi kuchotsa zolembera, kukonzekera ndondomeko ya ndalama ndi kusanthula, ndalama zogwirizana ndi ndalama, lipoti la Securities ndi Exchange Commission, kulingalira kwa ndalama, ndi kugwiritsa ntchito malamulo oyendetsera ndalama.

Gawo la FAR liri maola anayi. Zimapangidwa ndi mayesero atatu osankhidwa osiyanasiyana (magawo), aliyense ali ndi mafunso 30, ndi testlet imodzi yomwe ili ndi zisanu ndi ziwiri zomwe zimagwiritsidwa ntchito. Kuvuta kwa mafunso mu testlets 2 ndi 3 kumadalira momwe munayankhira bwino mafunso omwe ali mu gawo 1. Musataye mtima mwa kupeza mafunso ovuta mu testlets yachiwiri ndi yachitatu kuyambira kuti mutanthauza kuti mukuyankha mafunso molondola.

Zolemba zomwe zimagwira ntchito ndizo zomwe zimamveka ngati - ntchito zochepa zomwe chidziwitso chomwechi chimafunidwa monga magawo ambiri osankhidwa koma amagwiritsidwa ntchito moyenera. Zomwe mungasankhe zingakufunseni kuti muwerenge ziwerengero kapena kumaliza chiyanjanitso.

Kuphunzira za CPA Exam

Ophunzira amasankha njira zosiyana kuti aphunzire mayeso a CPA , ndipo ndithudi mudzayesa kupeza njira yabwino kwambiri kwa inu.

Komabe, muyenera kuonetsetsa kuti mukugwira ntchito pazochitika zambiri - zambiri ndi zambiri. Moona, simungathe kuchita zambiri, makamaka m'madera omwe muli ofooka. Kuwongolera malo anu ovuta, pogwiritsa ntchito mafunso omwe mwawaphonya, adzakuuzani komwe mungapite nthawi yambiri mukuwerenga.

FAR Ndi Yotsutsa Kwa Otsata Ambiri

Inde, gawo la FAR nthawi zambiri limakhala lalikulu komanso loopsya. Koma ndiyenso njira yabwino yothetsera kukonzekera kwanu, ndikuwona ngati mukufuna kusintha mukamaphunzira pazigawo zina zitatu. Komanso, zolinga zanu ndi phunziro lanu lidzakhala lapamwamba pamene mutayamba kuphunzira, choncho gwiritsani ntchito phindu lanu ndikugwira ntchito yovuta kwambiri poyamba.

Chifukwa chakuti muli ndi miyezi 18 kuti mupitirize magawo anai onse, ngati simudutsa FAR pachiyeso choyambirira, mungagwiritse ntchito zomwe mwaphunzira kuchokera pazochitikazo kuti muwonetsetse kuti mukudutsa zigawo zina zitatu.

Izi zimakupatsani nthawi yochuluka yophunzirira zina ndikutenga FAR kachiwiri mkati mwazenera ya miyezi 18. Ngati mutadutsa FAR pachiyeso choyambirira, ndiye kuti mwamaliza zomwe zikuwoneka kuti ndizovuta kwambiri.