« すごいぞ、皇帝 | Main | やっぱ論文だな »

April 26, 2005

要改善!!

ステップ簿記直対④24点しか取れませんでした。知らない論点はほとんどなし。でもボリュームがすごく多い問題でした。本社工場会計と本支店会計のミックス問題。全答練では連結と本支店会計の融合でしたが。敗因はどっちも取りに行こうとしたこと。まず社債やって、未達やって期末棚卸出しに行くかと思ったら、思いの他手間取って、結局、CRは諦めて、もうかなりの時間が経っていました。残り時間で埋められそうなところをどんどん埋めていきましたがほとんど不正解。理由は当座預金等の不一致の論点はやっていないし、本支店間の商品の勘定分析はしていないし、単に足し算で合うはずもありません。こんなときこそ、きっちり守って点数は死守しなければいけないのですが。焦りは否めず、ミスが誘発されました。

こういう問題こそ戦略の妙が左右するのだと思います。ものすごくスピードのある人は別として、本支店、個別重視で行くのか、CR、商品取引を重視するのかはっきりさせないと。どっちつかずで全く点が伸びませんでした。極端に言えば、結果的にはCRを切る勇気が必要だったのだと思っています。今後は問題の難易度によりますが、まずCR、本支店、個別ときたら、まず個別をきっちりやる。それから、本社工場をやって、本支店をやることを一つの目安とします。やっぱ、まずは確実に個別で点を稼いでおくのが必要不可欠だと思いました。本支店なんかは下手したらゼロもありえますからね。いつも商品を狙いにいって痛い思いをしている。この考え方は要改善です。

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