CSO
리튼 커뮤니케이션(Written Communications) 작성팁
2014. 9. 19.오늘은 BEC 파트에만 있는 리튼 커뮤니케이션(Written Communications) 테스트렛에 대한 중요한 정보 몇 가지를 전달하고자 합니다. 시험장에서 여러분은 총 3개의 리튼 커뮤니케이션 시나리오를 만나게 되는데요, 그 중 2개만 채점 대상이 됩니다. 그러니깐 1문제는 더미라는 얘기입니다. 하지만 어느 문제가 더미인지는 알 수 없으니 베스트를 다하셔야겠죠? 리튼 2문제가 전체 점수에서 차지하는 비율은 15% 정도입니다(MC가 85%를 차지합니다). 실제 시험에서의 리튼 커뮤니케이션은 BEC CSO(출제범위)를 벗어나는 토픽을 다루고 있다는 점은 익히 들어서 아실 거라고 생각합니다(즉, BEC 의 내용만 나오는 것이 아니라 FARE, AUD, REG 의 CSO 토픽과도 연관이 있는 내용이 출제가 ..
AICPA시험 - 2015년 출제경향(CSO) Business Environment and Concepts (BEC)
2014. 4. 19.CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Business Environment and Concepts (BEC) Area Weights Ⅰ Corporate Governance 16~20% Ⅱ Economic Concepts and Analysis 16~20% Ⅲ Financial Management 19~23% Ⅳ Information Systems and Communications 15~19% Ⅴ Strategic Planning 10~14% Ⅵ Operations Management 12~16% I. Corporate Governance (16% - 20%) A. ..
AICPA시험 - 2015년 출제경향(CSO) Regulation (REG)
2014. 4. 19.CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Regulation (REG) Area Weights Ⅰ Ethics, Professional, and Legal Responsibilities 15~19% Ⅱ Business Law 17~21% Ⅲ Federal Tax Process, Procedures, Accounting, and Planning 11~15% Ⅳ Federal Taxation of Property Transactions 12~16% Ⅴ Federal Taxation of Individuals 13~19% Ⅵ Federal Taxation of Entities 1..
AICPA시험 - 2015년 출제경향(CSO) Financial Accounting and Reporting (FAR)
2014. 4. 19.CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Financial Accounting and Reporting (FAR) Area Weights Ⅰ Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements 17~23% Ⅱ Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures 27~33% Ⅲ Specific Transactions, Ev..
AICPA시험 - 2015년 출제경향(CSO) Auditing and Attestation (AUD)
2014. 4. 19.CONTENT AND SKILL SPECIFICATIONS FOR THE UNIFORM CPA EXAMINATION Effective Date: January 1, 2015 Auditing and Attestation (AUD) Area Weights Ⅰ Engagement Acceptance and Understanding the Assignment 12~16% Ⅱ Understanding the Entity and Its Environment (including Internal Control) 16~20% Ⅲ Performing Audit Procedures and Evaluating Evidence 16~20% Ⅳ Evaluating Audit Findings, Communications, and ..