2013년 11월 28일 목요일

About 'certified management accountant course'|Career as a Certified Public Accountant (CPA)







About 'certified management accountant course'|Career as a Certified Public Accountant (CPA)








After               years               of               undergraduate               and               postgraduate               study               you               are               now               ready               to               begin               your               career               as               a               California               Certified               Public               Accountant.

However,               before               you               can               practice               as               a               CPA               you               will               need               to               qualify               for,               sit               for,               and               pass               the               California               CPA               Exam.

To               do               this               you               will               need               to               arm               yourself               with               some               basic               information               about               where               and               how               to               apply,               what               to               study,               and               what               to               expect               on               the               test               day.

Luckily               this               article               contains               everything               you               need               to               know               about               taking               the               California               CPA               Exam.

California               Board               of               Accountancy               
               Exam               Unit               
               2000               Evergreen               Street,               Suite               250               
               Sacramento,               California               95815-3832               
               (916)               263-3680               phone               number               
               (916)               263-3675               fax               number               
               www.dca.ca.gov/cba
               Requirements               to               Sit               for               the               California               CPA               Exam
               There               are               few               basic               requirements               that               you               must               meet               in               order               to               qualify               to               sit               for               the               California               CPA               Exam.

Besides               being               18               years               of               age               and               of               good               moral               character,               California               also               has               very               specific               educational               requirements               that               you               must               meet               in               order               to               sit               for               the               California               CPA               Exam.
               First               you               must               have               a               baccalaureate               degree               with               24               semester               hours               of               accounting               courses,               and               24               semester               hours               of               business-related               courses.

Below               are               two               lists               containing               possible               accounting               courses               and               possible               business-related               courses               to               help               give               you               an               idea               of               what               course               qualify.
               Accounting               Subjects
               1.

Accounting               
               2.

Auditing               
               3.

External               or               Internal               Reporting               
               4.

Assurance               
               5.

Bookkeeping               
               6.

Costing               
               7.

Quickbooks               
               8.

Financial               Reporting               
               9.

Financial               Statement               Analysis               
               10.

Taxation               
               11.

Attestation               
               12.

Cost               Analysis               
               13.

Peachtree               
               14.

CPA               Review               Course               taken               at               an               accredited               college               or               university
               Business               Related               Subjects
               1.

Business               Administration               
               2.

Business               Law               
               3.

Business               Related               Law               Course               
               4.

Information               Systems               
               5.

Finance               
               6.

Business               Communication               
               7.

Business               Management               
               8.

Computer               Science               
               9.

Economics               
               10.

Marketing               
               11.

Statistics
               Application               Process
               The               first               step               in               the               application               process               to               sit               for               the               California               CPA               Exam               is               to               create               a               client               account               on               the               California               Board               of               Accountancy's               website:               http://www.dca.ca.gov/cba.

After               you               create               an               account               you               will               be               sent               a               confirmation               email               that               will               provide               you               with               a               password               that               will               allow               you               to               complete               your               application               process               online.

You               will               then               need               to               print,               sign,               and               mail               in               your               application               along               with               your               application               fee               to               the               Board.
               If               you               will               need               testing               accommodations               because               of               a               disability               you               will               need               to               request               accommodations               at               the               time               you               submit               your               application.

You               will               need               to               fill               out               an               accommodation               form,               which               will               be               in               your               application               packet.

You               will               also               need               to               submit               an               application               fee               along               with               your               completed               application               and               supplemental               forms.

To               see               what               the               most               current               application               fees               are               you               will               need               to               visit               the               California               Board               of               Accountancy's               website,               however               to               give               you               an               idea               of               what               to               expect,               the               2006               application               fee               was               $100.

The               California               Board               of               Accountancy               only               accepts               checks               or               money               orders               at               this               time,               and               you               will               need               to               write               your               Unique               Identification               Number               or               Application               Remittance               Form               Number               on               your               form               of               payment               for               proper               processing.
               Keep               in               mind               that               this               packet               will               take               about               30               days               to               evaluate               and               process               before               you               can               go               on               to               the               next               steps.

Deadlines               for               submitting               applications               have               been               eliminated               because               now               testing               is               done               two               months               out               of               every               three               months.

The               only               time               limitation               is               that               you               will               have               only               six               months               to               take               your               exams               after               you               submit               your               application,               so               don't               apply               for               more               tests               than               you               will               be               able               to               successfully               complete               in               a               six               month               period.
               After               the               Board               receives               your               application,               processes               it,               and               approves               you               to               sit               for               the               California               CPA               Exam,               they               will               submit               an               Authorization               to               Test               to               the               NASBA.

NASBA               will               then               invoice               you               for               the               exams               that               you               have               applied               for.

You               will               have               90               days               to               pay               this               invoice               before               your               application               expires               and               you               will               have               to               apply               again.

The               price               for               each               section               of               the               Uniform               CPA               Exam               will               be               vary               year               by               year               so               you               will               need               to               visit               www.nasba.org               to               check               on               the               most               current               rates,               however,               to               give               you               an               idea               of               what               to               expect,               the               2006               NASBA               fees               for               the               Uniform               CPA               Exam               were               as               follows:
               AUDIT               (Auditing               and               Attestation)               $159.25               
               FARE               (Financial               Accounting               and               Reporting)               $148.00               
               ARE               (Regulations)               $125.50               
               LPR               (Business               Environment               and               Concepts)               $114.25
               After               your               payment               is               received               in               full               for               your               exams               you               will               be               sent               a               Notice               to               Schedule.

This               notice               will               contain               scheduling               and               testing               information,               and               it               will               tell               you               what               your               identification               number               is,               and               when               your               scheduling               window               expires.

You               will               have               about               6               months               to               schedule               and               take               all               of               the               exams               that               you               applied               for.
               You               can               schedule               your               exam               anytime               during               the               six               months               that               are               convenient               to               you               as               long               as               the               testing               center               is               open               and               has               space               to               fit               you               in.

It               is               recommended               that               you               register               early               to               ensure               that               you               get               a               testing               space               on               the               days               that               you               want.

Most               testing               centers               are               open               Monday               through               Saturday               during               the               following               windows               of               time:
               January               2               -               February               28               (29)               
               April               1               -               May               30               
               July               1               -               August               31               
               October               1               -               November               20
               There               are               several               ways               in               which               you               can               schedule               your               exam.

First               you               can               call               the               Prometric               Student               Testing               Service               Call               Center               at               1-800-580-9648,               or               you               can               go               to               their               website               at               http://www.prmoetric.com/cpa,               or               you               can               contact               your               local               testing               center.
               Prometric               Testing               Center               
               2412               Central               Avenue               
               Alameda,               CA               94501               
               (510)               521-2843               
               Site               Code:               0067
               1290               Hancock               Street,               Suite               250               
               Anaheim,               CA               92807               
               (714)               695-18001               
               Site               Code:               0081               and               0529
               501               Mobil               Ave,               Suite               D               
               Camarillo,               CA               93010               
               (805)               389-6595               
               Site               Code:               0502
               5601               West               Slauson               Ave,               Suite               110               
               Culver               City,               CA               90230               
               (310)               337-6696               
               Site               Code:               0001,               0591,               and               0002
               Sunset               Village               Shop               Center               
               1241               South               Grand               Avenue,               Suite               F               
               Diamond               Bar,               CA               91765               
               (909)               861-1146               
               Site               Code:               0533
               1045               Redondo               Beach               Blvd               
               Gardena,               CA               90247               
               (310)               329-1844               
               Site               Code:               0596
               701               N.

Brand               Blvd,               Suite               210               
               Glendale,               CA               91203               
               (818)               246-8023               
               Site               Code:               5815               and               5863
               Stone               Creek               Plaza               
               4330               Barranca               Pkwy.

Suite               208               
               Irvine,               CA               92614               
               (949)               552-0563               
               Site               Code:               9035
               7365               Carnelian               Street,               Suite               107               
               Rancho               Cucamonga,               CA               91730               
               (909)               466-5136               
               Site               Code:               0531
               413               East               Palm               Ave               
               Redlands,               CA               92373               
               (909)               792-2145               
               Site               Code:               0556
               Almond               Orchid               
               11733               Fair               Oaks               Blvd               
               Sacramento/Fair               Oaks,               CA               95628               
               (916)               961-7323               
               Site               Code:               0508               and               0053
               8380               Center               Drive,               Suite               A               
               San               Diego,               CA               91942               
               (619)               668-2121               
               Site               Code:               0510
               Sorrento               Plaza               
               6755               Mira               Mesa               Blvd.


               San               Diego,               CA               92121-4311               
               (858)               526-0858               
               Site               Code:               0550               and               0440
               100               California               Street,               Suite               104               
               San               Francisco,               CA               94111               
               (415)               362-1311               
               Site               Code:               5869               and               5849
               4030               Moorpark               Ave,               Suite               280               
               San               Jose,               CA               95117-4103               
               (408)               246-0072               
               Site               Code:               0047,               0014,               and               0008
               1360               North               Dutton               Street,               Suite               100               
               Santa               Rosa,               CA               95401               
               (707)               579-5163               
               Site               Code:               0515
               400               Oyster               Point               Blvd,               Suite               101               
               South               San               Francisco,               CA               94080               
               (650)               244-9558               
               Site               Code:               5481               and               0066
               Once               you               have               your               tests               scheduled               you               will               be               ready               to               study               for               the               computerized               Uniform               CPA               Exam.
               What               You               Need               to               Know               About               the               Computerized               Uniform               CPA               Exam
               AUD               will               last               4.5               hours               
               FARE               will               last               4.0               hours               
               ARE               will               last               3.0               hours               
               LPR               will               last               2.5               hours
               If               you               plan               on               taking               the               Auditing               and               Attestation               (AUD)               section               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Auditing               Procedures               
               2.

Generally               Accepted               Auditing               Standards               
               3.

Other               Standards               That               Are               Applicable               to               Attest               Engagements               
               4.

Planning               the               Engagement               
               5.

Internal               Controls               
               6.

How               to               Obtain               and               Document               Information               
               7.

How               to               Review               Engagements               and               Evaluate               Information               
               8.

How               to               Prepare               Communications
               If               you               plan               on               taking               the               Financial               Accounting               and               Reporting               Section               (FARE)               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Generally               Accepted               Accounting               Principles               for               Business               Enterprises               
               2.

Generally               Accepted               Accounting               Principles               for               Not-For-Profit               Enterprises               
               3.

Generally               Accepted               Accounting               Principles               for               Government               Entities               
               4.

Concepts               and               Standards               for               Financial               Statements               
               5.

Know               What               Items               Are               Commonly               Found               on               Financial               Statements               
               6.

Know               How               to               Account               For               and               Report               Various               Transactions
               If               you               plan               on               taking               the               Regulation               Section               (ARE)               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Federal               Taxation               Procedures               and               Regulations               For               Individuals               
               2.

Professional               Ethics               
               3.

Professional               Legal               Responsibilities               
               4.

Applicable               Business               Laws               
               5.

Federal               Taxation               Procedures               and               Regulations               For               Entities               (Both               For-Profit               and               Not-For-Profit)
               If               you               plan               on               taking               the               Business               Environment               and               Concepts               Section               (BEC)               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Business               Structures               
               2.

Economic               Concepts               
               3.

Financial               Management               Issues               
               4.

Information               Technology               
               5.

Planning               and               Measuring               
               6.

Reasoning               Used               as               a               CPA
               Format               of               the               Uniform               CPA               Exam
               The               Uniform               CPA               Exam               has               recently               been               transitioned               from               a               paper               and               pencil               exam               to               a               computerized               exam.

Because               of               this               transition,               the               format               of               the               exam               has               also               evolved.

Each               section               will               consist               of               multiple               choice               testlets               comprised               of               24               to               30               questions.

Each               testlet               will               then               be               supplemented               with               a               case               study               called               a               simulation.

You               will               be               given               30               to               50               minutes               to               complete               each               simulation.

The               simulations               will               test               your               ability               to               perform               entry               level               CPA               tasks.
               Study               Tips
               Studying               for               the               Uniform               CPA               Exam               will               be               quite               an               undertaking,               as               you               will               be               tested               on               six               years               of               college               level               education.

To               help               you               with               this               process               it               is               highly               recommended               that               you               enroll               in               some               type               of               CPA               Exam               Preparation               Course               offered               by               a               college               or               university.

However,               this               is               not               mandatory,               and               there               are               many               high               quality               self-study               CPA               Exam               Review               Courses               available               to               you.
               You               can               also               utilize               the               study               materials               provided               by               the               testing               board,               including               an               exam               tutorial               that               is               offered               on               the               following               website:               http://www.cpa-exam.org/lcr/exam_tutorial.html.

This               tutorial               will               offer               you               many               great               tools               for               passing               the               Computerized               Uniform               CPA               Exam.

First               this               website               will               offer               you               an               explanation               on               how               the               test               is               designed               and               what               subjects               it               will               cover.

It               will               also               review               what               types               of               questions               you               will               be               asked               to               answer,               and               what               types               of               responses               they               are               looking               for.

Finally,               you               will               be               able               to               run               through               a               few               sample               questions               and               one               case               study,               so               you               can               practice               taking               a               computerized               exam.
               In               addition               to               taking               a               CPA               Exam               Review               Course,               and               using               the               exam               tutorial,               it               is               also               highly               recommended               that               you               know               the               following               information               before               you               sit               for               the               CPA               Exam:
               1.

Be               familiar               with               spreadsheets,               and               be               able               to               use               them.

You               will               also               need               to               know               how               to               write               spreadsheet               formulas               that               will               calculate               columns               and               rows,               as               well               as               calculate               other               financial               computations.
               2.

You               will               also               be               expected               to               know               how               to               use               a               four-function               calculator               to               derive               standard               financial               calculations.
               3.

You               will               need               to               be               familiar               with,               and               be               able               to               utilize               information               contained               in               online               authoritative               literature.

You               may               want               to               practice               this               skill               at               home,               by               accessing               these               authorities               and               looking               for               specific               rules,               regulations,               and               standards               that               apply               to               test               review               questions.
               4.

Study               the               Internal               Revenue               Code               and               Federal               Tax               Regulations               that               were               in               effect               6               months               prior               to               your               exam.

You               can               find               this               information               at               the               IRS's               website:               http://www.irs.gov.
               5.

Know               the               Sarbanes-Oxley               Act               of               2002               as               it               will               be               used               throughout               the               exam.
               6.

AICPA               Standards               will               also               be               used,               so               know               them               and               how               they               are               applied               to               different               situations.
               7.

Learn               and               memorize               federal               laws               that               relate               to               accounting               and               reporting
               What               to               Expect               on               the               Test               Day
               On               the               day               of               your               exam(s)               you               will               want               to               arrive               early,               at               last               30               minutes               earlier,               so               you               can               check               in               and               get               situated               before               you               begin               testing.

You               will               need               to               provide               two               forms               of               personal               identification               that               has               both               your               signature               and               your               photograph               on               it.

For               example               a               valid               drivers               license               and               a               valid               passport               are               both               accepted               forms               of               id.
               After               you               have               been               checked               in               you               will               be               assigned               a               computer               and               given               instructions.

Begin               to               test               only               after               you               have               been               given               permission               to               do               so.

Do               not               cheat,               or               act               disruptive,               as               these               actions               can               get               you               expelled               from               the               testing               center,               and               perhaps               even               prohibited               from               taking               the               CPA               Exam               again.
               Your               scores               will               be               made               available               to               you               as               soon               as               they               are               ready,               but               expect               4               to               6               weeks               to               pass               before               hearing               anything.

If               you               have               any               questions               about               when               and               where               your               scores               will               be               made               available,               contact               nasba.org.






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    댓글 1개:

    1. Going for the cma certification is a great career move, especially when you aspire to make it big in the field of management accounting. But before getting into it, it is important that you know every detail about the course, eligibility, exam structure, salaries and the opportunities it will offer. You need not go anywhere else to find all these information, just sit back and continue reading and I am sure that by the end of it you’ ll have answers to all your questions related to the CMA certification.

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