The crux of the examination of certified accountants — accounting — has been the focus and difficulty of many candidates' preparation. In the face of thick teaching materials and complex knowledge points, the question of how to rationalize the allocation of learning time according to the 2025 catalogue of accounting chapters of certified accountants is a pressing issue for candidates。
I. How does the catalogue of accounting chapters for certified accountants in 2025 allocate learning time
The accounts of certified accountants typically cover several important chapters, such as general remarks, financial instruments, long-term equity investments, business consolidation, consolidated financial statements, income, etc. These sections vary in their difficulty and content, and therefore candidates are required to allocate their time for study in a reasonable manner。
Basic chapters - laying the foundations: for example, the knowledge point is relatively simple as the introductory chapter of the accountancy subject, but provides the basis for subsequent learning. Candidates are advised to spend less time quickly, approximately five hours. The chapter on long-term equity investments is more difficult in the accountancy line, has a wide range of knowledge points and can easily be examined in combination, and candidates need to understand and understand their accounting treatments in depth, suggesting learning time of about 20 hours。
Focus chapter - breakthrough: for example, the chapter on corporate consolidation and consolidation of financial statements is the focus and difficulty of the accountancy line, involving consolidation of financial statements of multiple enterprises and complex accounting adjustments. Candidates are required to learn and practice repeatedly, and study time is recommended for 25 hours and 30 hours, respectively. The income section also contains a number of details and difficulties in accounting treatment, requiring careful scrutiny by the candidates and recommending 20 hours of study。
How can the catalogue of accounting chapters of the examination for certified accountants be adapted flexibly to their own circumstances
Precincts - solid foundations: candidates with weak accounting fundamentals need to devote more time to basic chapters, such as general chapters, which can be extended to 10 hours to ensure a thorough understanding. At the same time, the learning process should focus on the convergence and application of knowledge points and deepen memory and understanding through practice. For more difficult chapters, such as corporate consolidation and consolidation of financial statements, it is proposed to increase learning time to more than 30 hours and to conduct more case analysis and simulation exercises。
Basic candidates - enhanced promotion: candidates with a certain basis of accounting can reduce learning time in basic chapters as appropriate, for example, by about three hours in the general section. Increased focus on intensive learning in key chapters, such as long-term equity investment and business consolidation, could be increased to 25 and 35 hours, respectively, to examine in depth the relevant points in the real and simulation issues. For knowledge points that are prone to error, there is a need for targeted refresher and intensive exercises。
Rational allocation of learning time is one of the key factors for the success of the accountancy line for certified accountants. Candidates should be flexible in adapting their learning plans to their learning progress and knowledge, and ensure that they have a comprehensive knowledge point of each chapter catalogue within a given time frame。
Note: as a result of changing and adjusting examination policies, content, the information available online on accounting, such as the examination of certified accountants, is available only for information, and if there are objections, candidates are asked to follow the officially published content
