What changes have been made in CPA textbooks? How to use the old and new textbooks?

In p>221, CPA textbooks have just started to be pre-sold. Many candidates now have old textbooks. Because the textbooks change every year, some subjects need special attention when using the old textbooks. Let's see what changes have taken place in the old and new textbooks. How to use it?

Accounting: You can use old textbooks for this subject!

there is no significant change in the relative syllabus of p>CPA Accounting in 221. The main changes are the adjustment of the order and the improvement of the assessment ability of "lease", so the old textbooks can also be practical! On the other hand, because it is bound to encounter great difficulties when the textbook Accounting is previewed for the first time, the combination recommended by the announcer is that the old textbook is matched with the teacher's courseware and handouts, which can help you understand important knowledge points and mark key contents through handouts, so that it will not be too painful in the review process.

Audit: Old textbooks can be used as auxiliary materials!

the reason for doing this is not that the teaching materials are unimportant, but that you will feel miserable if you chew the teaching materials first. The textbook "Audit" is the most typical representative who is full of Chinese characters but doesn't speak Chinese. It must be uncomfortable to chew it. Therefore, it is recommended that you use understandable courseware to understand the subject of Audit first, and look through the textbooks when you have time, so as to enhance your understanding in this process.

Financial Management: The old textbook is used as a formula manual, focusing on formulas, which will not change!

as we all know, financial management is a successful subject by doing problems. The most important content in the textbook is formulas and words to strengthen the understanding of formulas, which can be understood after reading them. So don't spend too much time on textbooks, mainly on doing problems.

tax law: attention! The old textbook of tax law is not used for the time being!

this subject will be slightly different, because tax law is a subject with strong Chinese characteristics in CPA, and the tax law is greatly changed every year, so just leave the old textbooks, and don't read them yet, so as not to get lost as you read them. You can wait until the new textbook comes out before reviewing it.

economic law: this year has changed too much! No old textbooks!

According to the latest outline, Chapter 12 of the Economic Law has changed a lot! It mainly focuses on the basic civil legal system, real right legal system, contract legal system, securities legal system and foreign-related economic legal system. So don't use the old textbooks for the time being!

In addition, economic law is a relatively basic subject among the three subjects that emphasize memorization, so the basic concepts are very important when reviewing. At the same time, in last year's exam, the proportion of practical questions is also increasing, so more attention should be paid to examples.

Strategy: Just like the tax law, you don't have to read the old textbook of Strategy!

The easiest and simplest of the six subjects of CPA is Strategy. However, with the increasing proportion of practice in recent years, the ability of case analysis is very important, but overall, it is not difficult.

As a relatively simple subject in the memory category, it is recommended that you wait until the new textbook comes out to review it. And, like the tax law, you can take a surprise test before the exam, but it is not good to recite it early but forget it.

this article is reproduced by certified public accountants, and some materials are included.