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Switched Keys - Category: "CPA Exam" https://tylerhosting.com/b2e/dbell.php Switched Keys, the blogs of Dana Bell of Tyler, Texas en-US http://blogs.law.harvard.edu/tech/rss 60 CPA Exam UX https://tylerhosting.com/b2e/dbell.php/cpa-exam-ux Mon, 15 Oct 2012 04:28:00 +0000 Dana Bell CPA Exam Computing 282@https://tylerhosting.com/b2e/
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<p>A little more than a week ago I took the REGulation section of the CPA Exam. Of course, I can't tell you what was on it specifically, and I don't really want to say anything about the general content of the testing. However, there is one thing that stood out during the experience, the UX. UX is the "user experience," and has a lot to do with how the interface was designed; or not designed.</p> <p>In general, the interface of testing software is predictable, and somewhat improved, but it does have some quirks that need improvement across the board. When the exam consists of multiple choice questions where the individual is allowed to navigate and/or flag any question, the list of questions at the bottom screen border is quite handy.</p> <p>Another neat feature on the CPA exam was the multi-tabbed interface, where you could research in one tab to answer a question in another tab. It was even possible to split the screen to show separate content on each side.</p> <p>On the downside, test-taking is not very efficient in a couple of ways. After selecting an answer, the tester has to move the mouse all the way down to the bottom right corner to go to the next question. Navigational buttons <strong>directly</strong> below the content (and sometimes also above the content) is a common design of multi-page web sites and other software. </p> <p>Another way that the interface of some test software fails is in the spacing of the content. It's good that the font-size is larger enough to read without squinting and that spacing helps prevent losing your place in a large block on text. It's not so good when the content is spaced inside a table with margins on all side that are as big as the text. On several questions, the spacing needlessly required scrolling up and down to get the information and answer the questions, or complete the exercise. If that is not enough, the handy scroll wheel on the mouse was not enabled, so you had to drag the scroll bar up and down. A testing software developer would be best advised to observe some of the basic principles of web design when deciding what to put in the "viewport" or window for the user.</p> <p>On one question, the information and answer fields were spread out over three screen heights, with widely spaced base information at the top and widely spaced answer fields at the bottom, and transaction information in the middle. In order to complete the answer at the bottom, I had to refer to the base data, and then apply the transaction information. At home I would have printed the information out first, but that was not an option. Since everything was all on one page, I couldn't use any screen-splitting escapes either. It's true that the AICPA does have a practice exam (recommended) on their website, but no amount of practice will help you get used to this.</p> <p>I actually wanted to take the exam at the end of July just to become familiar with the exam process, but all of my paperwork wasn't ready in time, so I had to wait. When I did take it I knew the material pretty well, but there is one thing that I did learn from this experience. If navigating a long page is too time-consuming and error-prone, I'll copy it to the scratch paper provided and work from that. Sadly, that could save a lot of my valuable time.</p><div class="item_footer"><p><small><a href="https://tylerhosting.com/b2e/dbell.php/cpa-exam-ux">Original post</a> blogged on <a href="http://www.tylerhosting.com/b2e/">Switched Keys</a>.</small></p></div>
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A little more than a week ago I took the REGulation section of the CPA Exam. Of course, I can't tell you what was on it specifically, and I don't really want to say anything about the general content of the testing. However, there is one thing that stood out during the experience, the UX. UX is the "user experience," and has a lot to do with how the interface was designed; or not designed.

In general, the interface of testing software is predictable, and somewhat improved, but it does have some quirks that need improvement across the board. When the exam consists of multiple choice questions where the individual is allowed to navigate and/or flag any question, the list of questions at the bottom screen border is quite handy.

Another neat feature on the CPA exam was the multi-tabbed interface, where you could research in one tab to answer a question in another tab. It was even possible to split the screen to show separate content on each side.

On the downside, test-taking is not very efficient in a couple of ways. After selecting an answer, the tester has to move the mouse all the way down to the bottom right corner to go to the next question. Navigational buttons directly below the content (and sometimes also above the content) is a common design of multi-page web sites and other software. 

Another way that the interface of some test software fails is in the spacing of the content. It's good that the font-size is larger enough to read without squinting and that spacing helps prevent losing your place in a large block on text. It's not so good when the content is spaced inside a table with margins on all side that are as big as the text. On several questions, the spacing needlessly required scrolling up and down to get the information and answer the questions, or complete the exercise. If that is not enough, the handy scroll wheel on the mouse was not enabled, so you had to drag the scroll bar up and down. A testing software developer would be best advised to observe some of the basic principles of web design when deciding what to put in the "viewport" or window for the user.

On one question, the information and answer fields were spread out over three screen heights, with widely spaced base information at the top and widely spaced answer fields at the bottom, and transaction information in the middle. In order to complete the answer at the bottom, I had to refer to the base data, and then apply the transaction information. At home I would have printed the information out first, but that was not an option. Since everything was all on one page, I couldn't use any screen-splitting escapes either. It's true that the AICPA does have a practice exam (recommended) on their website, but no amount of practice will help you get used to this.

I actually wanted to take the exam at the end of July just to become familiar with the exam process, but all of my paperwork wasn't ready in time, so I had to wait. When I did take it I knew the material pretty well, but there is one thing that I did learn from this experience. If navigating a long page is too time-consuming and error-prone, I'll copy it to the scratch paper provided and work from that. Sadly, that could save a lot of my valuable time.

]]>
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Review Notes on Your Smartphone https://tylerhosting.com/b2e/dbell.php/review-notes-on-your-smartphone Fri, 24 Aug 2012 06:33:00 +0000 Dana Bell CPA Exam Computing Microsoft Office Word 280@https://tylerhosting.com/b2e/
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<address>Creating a navigable notes document for CPA review</address> <p>If you are intense about studying for the CPA exam, you have probably found times when you could be studying except that you don't have anything with you, except your cell phone. Waiting for a spouse to pick out clothes was a recent example of mine. Yes, you can view word documents and pdfs on most smartphones, but when you enlarge them enough to read you have to scroll left/right to read each line.</p> <p>My solution to this was to create a web document of my study notes. As flexible HTML web documents (web pages) adjust to the width of the screen as you zoom word wrapping goes into effect as well. Also, it's difficult to navigate a long document, so some type of navigation would be helpful. That problem has a solution as well. Microsoft Word allows you to create a Table of Contents that is clickable when saved as a web page.</p> <p class="MsoNormal">This example involves, of course, creating a document with your notes, but you can use the insights here to create web documents from other sources with the same features and advantages. Do be careful not to violate any copyright laws by republishing other people's intellectual property.</p> <p> Here's the step-by-step guide you can use to create a portable set of your notes that you can view on your phone.</p> <h3>Outlining</h3> <p>If haven't done so (as mentioned in a previous entry), import the CSO outline from the AICPA guide. You can do that by displaying the PDF and then copying and pasting the text into a Word document. Edit it to only have one section of the exam (i.e. REG) if you want. I did. Or you can use your own outline...</p> <p>With the CSO imported, make everything Normal style. To do that Select all and click the Normal style on the home tab of the ribbon. That just sets everything to a default. </p> <p>Next, create the outline with Heading formatting. What that means is for each item in the outline, change the style to the appropriate heading style. One way to do this is, for each outline item put cursor somewhere in the line with<span style="mso-spacerun: yes;"> text you want to style </span>and then click on the heading you want. For example,</p> <h4><span style="color: #000080;">IV. </span>Federal Taxation of Property Transactions (12% - 16%) (Heading 1)</h4> <h5><span style="color: #000080;">A. </span>Types of Assets (Heading 2)</h5> <p>As you move through the outline, select the appropriate style for that level. It's a little tedious but something you may be able to manage in less than 10 minutes.</p> <p>The shortcut version of this uses the Alt-Shift-Arrow keys. When you are on a paragraph, use the left arrow to increase the heading priority, or right arrow to decrease the heading priority. Using this method allows you to do everything from the keyboard.</p> <p>You may notice that lines are double spaced so that each heading is followed by a blank line (previously formatted as Normal). That is where you can add your own notes in Word, creating new headings if desired. Also, note that pressing enter after an outline heading defaults to setting the next line to Normal.</p> <h3>Clickable Table of Contents</h3> <p>After you've added some notes, you can create a table of contents that enables you to navigate your document. Word has a convenient tool to enable you to create a full TOC in a couple of minutes. Go to the References tab of the Word ribbon, click the Table of Contents button and select Insert Table of Contents. In the menu, select the number of levels and make sure "Use hyperlinks instead of page numbers" is checked under the Web Preview.</p> <p>If you wish, select the number of levels to show. I didn't, but you can try using the default of 3 to begin with. When you are done, click OK and Word creates the Table of Contents with an entry for each heading that you styled. In Word you can control click on an item and it will go to that area.</p> <h3>Saving to a web document</h3> <p>After you have finished doing all of the editing you want, save the document in Word format. That's the version you should use to edit with.</p> <p>Afterwards, select Save As... and select style Web page (*.htm, *.html) and enter a new filename. I usually add the date to the end of the filename.</p> <p>Finally, close the document or Exit Word. Don't edit the web document, or save to Word after saving web document. The next time you want to add content, open the Word formatted document and use the same save routine to create a revised web document.</p> <h3>Putting it on your Smartphone</h3> <p>When Word creates an HTML web document it creates a bunch of other files with it. All you need to use is the file with <em>.htm</em> or <em>.html</em> as the extension, or if extensions are not shown, the file with the HTML document icon (IE, Firefox, or whatever you use). After you have identified the file, put it on your cell phone someway. Here's a few ways to do that.</p> <p>1) If you have email on your phone, email it to yourself and then save it to the phone</p> <p>2) If not, you may be able to Bluetooth it</p> <p>3) Saving to a Dropbox folder that is synced with your cell phone may be the easiest way</p> <p>When the file is saved to the phone, you can read it with some kind of HTML viewer. DB HTML Viewer (part of Dropbox I think) works best. Moonreader doesn't do so good. Some browsers may also work.</p><div class="item_footer"><p><small><a href="https://tylerhosting.com/b2e/dbell.php/review-notes-on-your-smartphone">Original post</a> blogged on <a href="http://www.tylerhosting.com/b2e/">Switched Keys</a>.</small></p></div>
Creating a navigable notes document for CPA review

If you are intense about studying for the CPA exam, you have probably found times when you could be studying except that you don't have anything with you, except your cell phone. Waiting for a spouse to pick out clothes was a recent example of mine. Yes, you can view word documents and pdfs on most smartphones, but when you enlarge them enough to read you have to scroll left/right to read each line.

My solution to this was to create a web document of my study notes. As flexible HTML web documents (web pages) adjust to the width of the screen as you zoom word wrapping goes into effect as well. Also, it's difficult to navigate a long document, so some type of navigation would be helpful. That problem has a solution as well. Microsoft Word allows you to create a Table of Contents that is clickable when saved as a web page.

This example involves, of course, creating a document with your notes, but you can use the insights here to create web documents from other sources with the same features and advantages. Do be careful not to violate any copyright laws by republishing other people's intellectual property.

 Here's the step-by-step guide you can use to create a portable set of your notes that you can view on your phone.

Outlining

If haven't done so (as mentioned in a previous entry), import the CSO outline from the AICPA guide. You can do that by displaying the PDF and then copying and pasting the text into a Word document. Edit it to only have one section of the exam (i.e. REG) if you want. I did. Or you can use your own outline...

With the CSO imported, make everything Normal style. To do that Select all and click the Normal style on the home tab of the ribbon. That just sets everything to a default. 

Next, create the outline with Heading formatting. What that means is for each item in the outline, change the style to the appropriate heading style. One way to do this is, for each outline item put cursor somewhere in the line with text you want to style and then click on the heading you want. For example,

IV. Federal Taxation of Property Transactions (12% - 16%) (Heading 1)

A. Types of Assets (Heading 2)

As you move through the outline, select the appropriate style for that level. It's a little tedious but something you may be able to manage in less than 10 minutes.

The shortcut version of this uses the Alt-Shift-Arrow keys. When you are on a paragraph, use the left arrow to increase the heading priority, or right arrow to decrease the heading priority. Using this method allows you to do everything from the keyboard.

You may notice that lines are double spaced so that each heading is followed by a blank line (previously formatted as Normal). That is where you can add your own notes in Word, creating new headings if desired. Also, note that pressing enter after an outline heading defaults to setting the next line to Normal.

Clickable Table of Contents

After you've added some notes, you can create a table of contents that enables you to navigate your document. Word has a convenient tool to enable you to create a full TOC in a couple of minutes. Go to the References tab of the Word ribbon, click the Table of Contents button and select Insert Table of Contents. In the menu, select the number of levels and make sure "Use hyperlinks instead of page numbers" is checked under the Web Preview.

If you wish, select the number of levels to show. I didn't, but you can try using the default of 3 to begin with. When you are done, click OK and Word creates the Table of Contents with an entry for each heading that you styled. In Word you can control click on an item and it will go to that area.

Saving to a web document

After you have finished doing all of the editing you want, save the document in Word format. That's the version you should use to edit with.

Afterwards, select Save As... and select style Web page (*.htm, *.html) and enter a new filename. I usually add the date to the end of the filename.

Finally, close the document or Exit Word. Don't edit the web document, or save to Word after saving web document. The next time you want to add content, open the Word formatted document and use the same save routine to create a revised web document.

Putting it on your Smartphone

When Word creates an HTML web document it creates a bunch of other files with it. All you need to use is the file with .htm or .html as the extension, or if extensions are not shown, the file with the HTML document icon (IE, Firefox, or whatever you use). After you have identified the file, put it on your cell phone someway. Here's a few ways to do that.

1) If you have email on your phone, email it to yourself and then save it to the phone

2) If not, you may be able to Bluetooth it

3) Saving to a Dropbox folder that is synced with your cell phone may be the easiest way

When the file is saved to the phone, you can read it with some kind of HTML viewer. DB HTML Viewer (part of Dropbox I think) works best. Moonreader doesn't do so good. Some browsers may also work.

]]>
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Book break https://tylerhosting.com/b2e/dbell.php/book-break Wed, 22 Aug 2012 07:43:00 +0000 Dana Bell CPA Exam Personal 279@https://tylerhosting.com/b2e/
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<p>Today I got another break from the books. Yesterday I mowed our grass and did a little yard work. Part of that work involved getting the chain saw out and trying to use it. The chain was dangling when I started so it wasn't surprising when it came off. I wasn't familiar with how to put on or tighten the chain on this model, so I set it aside until I had time to work on it.</p> <p>Also, yesterday, my wife pointed out some problems we have been having with one of the doorknobs. After a trip to Starbucks this morning and after gassing and oiling our car, I decided to tackle the doorknob.</p> <p>First chore was to remove and disassemble the door knob. There was some kind of snag when opening the door, so I examined all of the parts for a dent in the assembly. I cleaned the units, and then tried graphite on all of the moving parts. Then, with the doorknob removed I tried it again, and there was still something snagging it, but not as badly. Finally I reinstalled it and afterward it worked like new.</p> <p>When I went to put the tools back I spotted the chainsaw, and with confidence of my success, I tackled that task as well. Again, took it apart, even though I found out I didn't have to. The chain went back on and I tightened it up and gave it a spin. Super.</p> <p>That reminds me of the time that one of our clocks went out. I took the cheap clock unit out of the clock and started taking that apart while my wife watched. I couldn't find a problem with the main components so, clowning around, I took those apart. Still I couldn't find a fix, so I took all of the screws out, and soon had gears as small as the lead out  of a pencil spread out over the counter. We wondered how they made something with such small pieces. After that I really didn't expect to be able to fix it, but my wife and I had so much fun exploring the inner workings of that $2 clock unit.</p> <p>If you want to have fun, take something apart. It's nice to be able to put it back together again and have it be functional, but taking it apart is the most fun. That's all I'm saying. Now, back to my bankruptcy studies. Sounds boring but it's not that bad. I only have to cover three chapters.</p><div class="item_footer"><p><small><a href="https://tylerhosting.com/b2e/dbell.php/book-break">Original post</a> blogged on <a href="http://www.tylerhosting.com/b2e/">Switched Keys</a>.</small></p></div>
Today I got another break from the books. Yesterday I mowed our grass and did a little yard work. Part of that work involved getting the chain saw out and trying to use it. The chain was dangling when I started so it wasn't surprising when it came off. I wasn't familiar with how to put on or tighten the chain on this model, so I set it aside until I had time to work on it.

Also, yesterday, my wife pointed out some problems we have been having with one of the doorknobs. After a trip to Starbucks this morning and after gassing and oiling our car, I decided to tackle the doorknob.

First chore was to remove and disassemble the door knob. There was some kind of snag when opening the door, so I examined all of the parts for a dent in the assembly. I cleaned the units, and then tried graphite on all of the moving parts. Then, with the doorknob removed I tried it again, and there was still something snagging it, but not as badly. Finally I reinstalled it and afterward it worked like new.

When I went to put the tools back I spotted the chainsaw, and with confidence of my success, I tackled that task as well. Again, took it apart, even though I found out I didn't have to. The chain went back on and I tightened it up and gave it a spin. Super.

That reminds me of the time that one of our clocks went out. I took the cheap clock unit out of the clock and started taking that apart while my wife watched. I couldn't find a problem with the main components so, clowning around, I took those apart. Still I couldn't find a fix, so I took all of the screws out, and soon had gears as small as the lead out  of a pencil spread out over the counter. We wondered how they made something with such small pieces. After that I really didn't expect to be able to fix it, but my wife and I had so much fun exploring the inner workings of that $2 clock unit.

If you want to have fun, take something apart. It's nice to be able to put it back together again and have it be functional, but taking it apart is the most fun. That's all I'm saying. Now, back to my bankruptcy studies. Sounds boring but it's not that bad. I only have to cover three chapters.

]]>
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The Evolving Research Review Method https://tylerhosting.com/b2e/dbell.php/the-evolving-research-review-method Mon, 20 Aug 2012 00:04:00 +0000 Dana Bell CPA Exam 278@https://tylerhosting.com/b2e/
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<p><span class="font-size-3"><strong>Follow-up</strong></span></p> <p>Earlier I talked about using a "Research Review Method" to study for the CPA exam. I used that for the first time through the material. Some of the material was new, so it wasn't really review. The <a href="/b2e/dbell.php/the-research-review-method">previous entry</a> on the Research Review Method discussed mostly Business Law aspects. To round off that, this is a wrap-up of sources I used for the taxation study. For taxation I used my college textbook, of course. However, since it was the 2011 edition, I visited the textbook support site and studied the Powerpoints for the 2012 edition. I studied the Powerpoints first and then followed up with the textbook for explanations, that is, in addition to the Wiley guide. Textbook support sites are also useful in another way. Most textbook sites provide on-line quizzes you can take for each chapter. The quizzes were easy, so either I'm really well prepared, or they are not specific enough. There are also some other web site resources that provide sample questions, including cpareviewforfree.com, although some questions may be a little too specific. I'll see soon.</p> <p>Yet another valuable resource for taxation study is the CCH Master Tax Guide. I loved it when I was studying taxes in 1996, so I got the 2012 version before I started working my internship. When I got to the internship, I saw that they had a shelf full of the CCH guides. That's the authoritative source I used to make sure I have the current law correct. Sometimes it's a little more detailed than I need, but it does provide explanations of complex regulations. The guide is organized into numbered paragraphs and sections for different subjects, and it provides the IRC section numbers for reference. Yes, I checked the Internal Revenue Code on several occasions, and that is advised.</p> <p><span class="font-size-3"><strong>The Evolution</strong></span></p> <p>Now I'm in phase two where I am reviewing everything I've previously studied, but now my review method has evolved a little. I am using a new technique to organize my study habits. The AICPA provides an outline showing what material is covered for each section. It's called the Content Specification Outline (CSO). I am now using that as my primary outline. This is how I use it.</p> <p>I downloaded the CSO (a PDF document) to my  computer, Selected All, and then Pasted it into a Word document. I deleted everything but the REG outline and background material. Now I am going through the outline and adding notes for each section and subsection. That will help me be sure I'm not missing something; <strong>and</strong> by following the outline, I'm not burning brain cells learning stuff I don't need to know. Today, for example, I'm studying Agency and Contracts. I've outlined Agency using notes from each of my sources and tested myself using Wiley, the textbook online quizzes, and cpareviewforfree.com. Next I have to add notes for sections covering Contracts: </p> <p>B. Contracts</p> <p>1. Formation</p> <p>2. Performance</p> <p>3. Third party assignments</p> <p>4. Discharge, breach, and remedies</p> <p>Under Contracts I will have the elements of a contract and types of contracts. For Formation I would add notes about Oral and Written, Defenses, et al. If there's something about contracts that I really can't fit into this outline, I don't think I'll need to know it. </p> <p>Finally, also based on the CSO, I'm reviewing subjects based on the percentage of questions in the section. In other words, I studied Taxation of Entities first because it has the largest percentage of questions (18%-24%). Now I'm on Business Law which makes up 17% - 21%.</p> <p>As my study continues to evolve I will keep you up to date.</p><div class="item_footer"><p><small><a href="https://tylerhosting.com/b2e/dbell.php/the-evolving-research-review-method">Original post</a> blogged on <a href="http://www.tylerhosting.com/b2e/">Switched Keys</a>.</small></p></div>
Follow-up

Earlier I talked about using a "Research Review Method" to study for the CPA exam. I used that for the first time through the material. Some of the material was new, so it wasn't really review. The previous entry on the Research Review Method discussed mostly Business Law aspects. To round off that, this is a wrap-up of sources I used for the taxation study. For taxation I used my college textbook, of course. However, since it was the 2011 edition, I visited the textbook support site and studied the Powerpoints for the 2012 edition. I studied the Powerpoints first and then followed up with the textbook for explanations, that is, in addition to the Wiley guide. Textbook support sites are also useful in another way. Most textbook sites provide on-line quizzes you can take for each chapter. The quizzes were easy, so either I'm really well prepared, or they are not specific enough. There are also some other web site resources that provide sample questions, including cpareviewforfree.com, although some questions may be a little too specific. I'll see soon.

Yet another valuable resource for taxation study is the CCH Master Tax Guide. I loved it when I was studying taxes in 1996, so I got the 2012 version before I started working my internship. When I got to the internship, I saw that they had a shelf full of the CCH guides. That's the authoritative source I used to make sure I have the current law correct. Sometimes it's a little more detailed than I need, but it does provide explanations of complex regulations. The guide is organized into numbered paragraphs and sections for different subjects, and it provides the IRC section numbers for reference. Yes, I checked the Internal Revenue Code on several occasions, and that is advised.

The Evolution

Now I'm in phase two where I am reviewing everything I've previously studied, but now my review method has evolved a little. I am using a new technique to organize my study habits. The AICPA provides an outline showing what material is covered for each section. It's called the Content Specification Outline (CSO). I am now using that as my primary outline. This is how I use it.

I downloaded the CSO (a PDF document) to my  computer, Selected All, and then Pasted it into a Word document. I deleted everything but the REG outline and background material. Now I am going through the outline and adding notes for each section and subsection. That will help me be sure I'm not missing something; and by following the outline, I'm not burning brain cells learning stuff I don't need to know. Today, for example, I'm studying Agency and Contracts. I've outlined Agency using notes from each of my sources and tested myself using Wiley, the textbook online quizzes, and cpareviewforfree.com. Next I have to add notes for sections covering Contracts: 

B. Contracts

1. Formation

2. Performance

3. Third party assignments

4. Discharge, breach, and remedies

Under Contracts I will have the elements of a contract and types of contracts. For Formation I would add notes about Oral and Written, Defenses, et al. If there's something about contracts that I really can't fit into this outline, I don't think I'll need to know it.

Finally, also based on the CSO, I'm reviewing subjects based on the percentage of questions in the section. In other words, I studied Taxation of Entities first because it has the largest percentage of questions (18%-24%). Now I'm on Business Law which makes up 17% - 21%.

As my study continues to evolve I will keep you up to date.

]]>
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The Research Review Method https://tylerhosting.com/b2e/dbell.php/the-research-review-method Mon, 11 Jun 2012 06:00:00 +0000 Dana Bell CPA Exam CPA Exam Club 6@https://tylerhosting.com/b2e/
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<p>&lt;posted on cpaexamclub.com&gt;</p> <p>For my first CPA exam, I decided to go without one of the review courses. Instead, I am researching the material as a method of preparing for the CPA exam. I'm currently going through REG material and I have found that there is a wide range of material available for review. I am using the cheap Wiley review books but my study process is much like researching for a paper. I get a general overview of the subject first, and then dig into different topics as I review.</p> <p>For example, I have a basic business law book (Barron's) for the basics of the business law section. Following that I study the Wiley CPA exam review book and a more comprehensive business law textbook (Business Law Today). The Wiley is an outline while the textbooks provide explanation. For all three, I reconcile any apparent differences and omissions. One or the other may have better explanations of the topic. For example, Barron's lists the non-dischargeable debts in two separate lists while the Wiley has a long disorganized list. </p> <p>Of course, those are just a few of the resources. There are also some outlines of business law material available for studying for the bar exam. Obviously, you wouldn't try to use a bar exam review, but you could benefit from reading sections on Secured Transactions or Bankruptcy. The US court system website is another resource. You can get an overview of all six chapters of the bankruptcy code there.</p> <p>Finally, I make some of my own notes and outlines. One thing I noted in the order of bankruptcy distribution is that the items can be categorized. Alimony and administration are <strong>high priority</strong> items. The next five are <strong>business related</strong> (ordinary course, wages, benefit plans, storage, and deposits). The next three are <strong>government related</strong> (taxes, FDIC claims, and DUI liabilities) with general creditors (timely or untimely) as <strong>low priority</strong>items. Of course there are details to remember about each, but at least I have the order right.</p> <p>My philosophy is that a mastery of the subject is more related to how much you know and how well you know it, rather than how good the review course is. While "research review" may not be the most efficient way to prepare, it may be the most effective way to master the material. I suspect the better you master the subject, the better you will be prepared on the job.</p> <p>Yet another advantage of the research method is that it is less likely to put me to sleep. Reading and re-reading all of the same material tends to make my eyelids heavy.</p><div class="item_footer"><p><small><a href="https://tylerhosting.com/b2e/dbell.php/the-research-review-method">Original post</a> blogged on <a href="http://www.tylerhosting.com/b2e/">Switched Keys</a>.</small></p></div>
<posted on cpaexamclub.com>

For my first CPA exam, I decided to go without one of the review courses. Instead, I am researching the material as a method of preparing for the CPA exam. I'm currently going through REG material and I have found that there is a wide range of material available for review. I am using the cheap Wiley review books but my study process is much like researching for a paper. I get a general overview of the subject first, and then dig into different topics as I review.

For example, I have a basic business law book (Barron's) for the basics of the business law section. Following that I study the Wiley CPA exam review book and a more comprehensive business law textbook (Business Law Today). The Wiley is an outline while the textbooks provide explanation. For all three, I reconcile any apparent differences and omissions. One or the other may have better explanations of the topic. For example, Barron's lists the non-dischargeable debts in two separate lists while the Wiley has a long disorganized list. 

Of course, those are just a few of the resources. There are also some outlines of business law material available for studying for the bar exam. Obviously, you wouldn't try to use a bar exam review, but you could benefit from reading sections on Secured Transactions or Bankruptcy. The US court system website is another resource. You can get an overview of all six chapters of the bankruptcy code there.

Finally, I make some of my own notes and outlines. One thing I noted in the order of bankruptcy distribution is that the items can be categorized. Alimony and administration are high priority items. The next five are business related (ordinary course, wages, benefit plans, storage, and deposits). The next three are government related (taxes, FDIC claims, and DUI liabilities) with general creditors (timely or untimely) as low priorityitems. Of course there are details to remember about each, but at least I have the order right.

My philosophy is that a mastery of the subject is more related to how much you know and how well you know it, rather than how good the review course is. While "research review" may not be the most efficient way to prepare, it may be the most effective way to master the material. I suspect the better you master the subject, the better you will be prepared on the job.

Yet another advantage of the research method is that it is less likely to put me to sleep. Reading and re-reading all of the same material tends to make my eyelids heavy.

]]>
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BLT (business law & tax) in July? https://tylerhosting.com/b2e/dbell.php/blt-business-law-tax-in Thu, 31 May 2012 00:00:00 +0000 Dana Bell CPA Exam CPA Exam Club 7@https://tylerhosting.com/b2e/
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<p>&lt;Posted on cpaexamclub.com&gt;</p> <p>Studying for REG, I've decided that it could best be described as Business Law and Tax (BLT). I've taken individual and entity taxation classes, and a basic Business Law course and that covers practically everything in REG. Right now I'm studying the subjects in business law not covered in the class that are mentioned in the CSOs. In the process I've frequently found myself studying notes from the Bar exam. I guess you could say that a miniature version of the bar exam is a part of the REG section of the CPA exam.</p> <p>I'm actually a week behind my schedule leading to a July 13 exam date. That may be a good thing. The 13th is also a Friday. Also, I discovered that my degrees won't make it to my transcript until mid to late June, so there may not be enough time to get exam qualifications approved with the state board until later in July.</p> <p>I have heard many say that CPAs rarely use most of what is on the exam in their jobs. That may be true, but I've found the material I have been studying very informative and potentially useful. Things like contract law, bankruptcy, commercial paper, and secured transactions. Of course, I'm looking more to working toward consulting instead of full-time auditing or exclusively taxation.</p> <p>I've also heard that if possible, it's best to get the exam out of the way before going to work. I understand the scheduling challenges, but it seems that work in the same area will only enforce exam study. I feel much more confident about taxation after doing tax returns in my recent internship. I still need to study, but there are so many things that I've learned in the work environment that I won't have to relearn.That's also why I'm taking REG first. I would probably also prefer to be working in Auditing while studying for AUD, or doing something with books while studying for FAR. I wonder if there are firms that have a sort of work-study program that match job duties with the part of the exam the person is working on. That would by impressive.</p> <p>Anyway, that's my first blog post here.</p><div class="item_footer"><p><small><a href="https://tylerhosting.com/b2e/dbell.php/blt-business-law-tax-in">Original post</a> blogged on <a href="http://www.tylerhosting.com/b2e/">Switched Keys</a>.</small></p></div>
<Posted on cpaexamclub.com>

Studying for REG, I've decided that it could best be described as Business Law and Tax (BLT). I've taken individual and entity taxation classes, and a basic Business Law course and that covers practically everything in REG. Right now I'm studying the subjects in business law not covered in the class that are mentioned in the CSOs. In the process I've frequently found myself studying notes from the Bar exam. I guess you could say that a miniature version of the bar exam is a part of the REG section of the CPA exam.

I'm actually a week behind my schedule leading to a July 13 exam date. That may be a good thing. The 13th is also a Friday. Also, I discovered that my degrees won't make it to my transcript until mid to late June, so there may not be enough time to get exam qualifications approved with the state board until later in July.

I have heard many say that CPAs rarely use most of what is on the exam in their jobs. That may be true, but I've found the material I have been studying very informative and potentially useful. Things like contract law, bankruptcy, commercial paper, and secured transactions. Of course, I'm looking more to working toward consulting instead of full-time auditing or exclusively taxation.

I've also heard that if possible, it's best to get the exam out of the way before going to work. I understand the scheduling challenges, but it seems that work in the same area will only enforce exam study. I feel much more confident about taxation after doing tax returns in my recent internship. I still need to study, but there are so many things that I've learned in the work environment that I won't have to relearn.That's also why I'm taking REG first. I would probably also prefer to be working in Auditing while studying for AUD, or doing something with books while studying for FAR. I wonder if there are firms that have a sort of work-study program that match job duties with the part of the exam the person is working on. That would by impressive.

Anyway, that's my first blog post here.

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