Kutanga nechikamu cheFAR kunogona kukubatsira kugadzirisa kuongorora kwose
IAmerican Institute of Certified Public Accountants ine izvi zvinotaura nezvechikamu cheFAR: "Chikamu Chekuita Kwemari uye Chikamu Chikuongorora ruzivo nekunzwisisa hurongwa hwehupfumi hunoshandiswa nemabhizimisi emabhizimisi, masangano asiri ekubatsira, uye masangano ehurumende."
Kubva pane tsanangudzo iyoyo, chikamu chinosanganisira zvose zvakadzidziswa mumari yose yezvemari uye yebhadharo / kutarisira boka rawakatora kuchikoro, uyewo yehurumende / yekusakundira purofimiti yeklasi yaunotarisira kutora. Hurumende / isiri purogiramu chikamu chakakosha chezvakabatanidzwa (pakati pe16% ne24%), naizvozvo kunyange zvazvo iwe unongotora rimwe kirasi pachikamu ichocho, iva nechokwadi chekupa iyo nzvimbo kukosha kwayo.
Ndeapi FAR Chikamu Inosanganisira?
Misoro inowanikwa muFAR inosanganisira: Kufananidza pakati peGAPAP (General Accepted Accounting Principles) uye IFRS (International Financial Reporting Standards), chikamu chebhuku, gwaro guru (GL) zvinyorwa, kuverenga kwemari, kuyananisira kweG GL kune dzimwe nhengo dzepasi, kubatanidza kwekodzero uye kuongorora, kusimbisa uye kubvisa zvinyorwa, mari yemashoko ekugadzirira uye kuongorora, mari yehutano, Securities uye Exchange Commission inoshuma, kuongororwa kwehuwandu, uye kushandiswa kwemitemo yekuverenga.
Chikamu cheFAR chiri maawa mana kwenguva refu. Inoumbwa nematatu akawanda ekugadzirisa testlets (zvikamu), chimwe nechimwe chine mibvunzo 30, uye imwe testlet ine manomwe inoshanda-based simulations. Kuoma kwemibvunzo mubvunzo 2 uye 3 kunobva pane kuti wakapindura sei mibvunzo iri muchikamu 1. Usaodzwa mwoyo nekuwana mibvunzo yakaoma mune yechipiri uye yechitatu testlets kubva izvo zvinoreva iwe uri kupindura mibvunzo zvakarurama.
Izvo zvinotarisirwa-zvinoenderana nemafungiro ndizvo zvavanonzwika se - mabasa mashomanana apo ruzivo rumwechete runodikanwa sezvikamu zvekusarudza zvakawanda asi rinoshandiswa nenzira inoshanda. Izvi zvinogona kukukumbira kuti uverenge mamwe mafananidzo kana kupedzisa kuyananiswa.
Kudzidza kuCPA Exam
Vadzidzi vanosarudza nzira dzakasiyana dzekudzidza kweCPA kuongorora , uye iwe uchaedza kuedza kuwana nzira yakanakisisa iwe.
Zvisinei, iwe unofanirwa kuve nechokwadi chekushanda pamatambudziko akawanda ekudzidzira - zvikanda uye zvizhinji. Kutendeseka, haukwanise kuita zvakawanda kwazvo zvinoshandisa matambudziko, kunyanya munzvimbo dzaunenge usina simba. Kudzokorora matambudziko ako, zvichibva pamibvunzo yawakasipo, ichakuudza kuti ungapedza nguva yakawanda uchidzidza.
FAR Inokuvadza Vazhinji Vakadii
Hungu, chikamu cheFAR chinowanzonzwa chakakura uye chinotyisa. Asi iyo ndiyo nzira yakakwana yekuongororwa kugadzirira kwako kwekuongorora kukuru, uye kuona kana iwe uchida kuita chero kugadziriswa paunodzidza kune dzimwe nhatu nhatu. Uyewo, kukurudzira kwako nekudzidzira kurangwa kuchave kwakanyanya paunotanga kudzidza, saka shandisa izvozvi kuti iwe uwane zvakanaka uye utarise chikamu chakaoma zvikuru kutanga.
Nemhaka yokuti une mwedzi gumi nematanhatu kupfuura zvikamu zvina, kana iwe usingapfuuri FAR pachiedza chekutanga, unogona kushandisa zvawakadzidza kubva pane zvakaitika kuti uve nechokwadi chekuti iwe unodarika zvimwe zvikamu zvitatu.
Izvozvo zvinokusiya iwe nguva yakawanda yekudzidza zvimwe uye wotora FAR zvakare mukati mewindo remwedzi 18. Kana iwe ukapfuura FAR pachiedza chekutanga, zvino, wapedza izvo zvinoonekwa sechikamu chakaoma zvikuru.