« 蓋然性? | Main | 理論(原計)の重要性 »

April 07, 2005

あまり公表したくありませんが。

ステップ原計直対①スループットは問題なしですが、標準原計がまたピッタリ合いませんでした。合わなかった原因は標準の論点にあらず、ボックスの記入ありました。一工程が二つの作業区分に分かれているケースで単に累加法的にボックスを分解すればいいだけなのに、非累加法的にボックスを書いていました。しかも、完璧に書けば実際ではなく標準である以上、ピタッと答えが合うはずなのですが、実質を分かっていなく両者を混同していたので合いませんでした。いい勉強になりました。原計の伸びない原因は個々の論点と論点をつなぎ合わせられない、つまり実質をわかっていないことにあることが改めて分かりました。こう来たらこう解くと憶えるだけではなくて。

ステップ簿記基礎Ⅱ⑩連結を解きました。
今回はさすがにクイックはピタっと決まりました。でも、株主割当の処理を集計し忘れ、少持が合いませんでした。利首は合っていましたが、点は振られていませんでした。あとは商品売買の超簡単な仕訳で売原を一箇所集計漏れしていました。その他、関係会社株式の個別B/S金額の推定を間違えました。株主割当により取得した関係株式を考慮していなかったためです。多少、スピードがアップし、ミスも減ってきましたが、まだまだです。満点取れる問題だっただけに。

★答案回収★
ステップ簿記応用⑯ 31点 187~234番 上位62.6%以内
連結除外なのにB/Sのみならず、P/L、S/Sも考慮していませんでした。ごっそり点を持っていかれました。

ステップ簿記応用⑰ 43点 216~281番 上位59%以内
これもかなりたくさんのミスをしました。いい反省材料でした。

ステップ簿記応用⑱ 68点 172~235番 上位47.2%以内
あと8点はとっておかなければいけなかった問題。たらればはナシですが、あと8点プラスならば上位25%以内に。いかにミスするかしないかの勝負であり、かつ、一問のミスがどれだけ痛いかを実感しました。

ステップ原計応用⑨ 45点 285~370番 66.2%以内
ステップ原計応用⑩ 40点 136~272番 35.3%以内
予想点(計算項目)より一問(5点)マイナスされていました。理由は-50とすべきところを△50としたため。確かに問題文に指示はありませんでしたが、他の数字から容易に読み取らなければいけない問題でした。

簿記応用⑥ 60点 328~396番 上位74.5%以内
応用⑤と並び、過去最悪です。3月中旬は一番、苦しんで迷いが多かった時期でした。壁を感じたのもこの頃です。今では多少、光が見えてきつつありますが、真相はこの後の結果によります。

原計応用④ 35点 408~480番 上位84.6%以内

計算科目は分かっていない論点が出来ない以上に取るべきところが取れていないのが点が伸びない最大の原因です。このことを痛感し、現在ではいかに取れるところを取るかを答練で練習しています。

監査応用④112点 214~283番 上位54.2%以内
正直、ちょっと自信があったのですが、イマイチでした。監査の限界で、内部統制には固有の限界があると書くべきところを固有の危険と書いていました。それはリスクアプローチのIRです。

財表応用④84点 268~338番 60.8%以内
経済応用④33点 147~161番 88.0%以内
経営応用②64点 325~357番 73.5%以内

明日は原計直対①です。原計は正直、簿記ほどインプットが完成していませんし、やり込みも不十分ですが、取るところはちゃんと取って、機械損失が出ないように頑張ります。上位30%が目標です。


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