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July 20, 2005

まずは短答突破

今のところ、受験勉強に多くの時間を割くことは厳しいと思っています。時間を有効活用して極力時間を捻出しますが絶対時間が不足するのは否めないと思っています。

そん中でまず考えなければいけないのは短答突破!!これに尽きます。これが最優先です。新制度の短答の価値は現行制度の価値とは著しく乖離している。短答科目(ボクの場合は原計、監査、企業法)を徹底的にやる。企業法は今のところ保留。そしてこの3科目を得点源にできれば短答を突破できると共に監査、企業法の科目合格の途が開ける。そして会計学に関しては得点源にした原計に加えて得意科目の(はず!?の)簿記、予備校の通常の答練ではそんなでもないが、全国模試になればそこそこ点が取れる財表が加われば十分勝負になるはず。

残りは租税と経営。経営は短答の状況を見て検討しますが、租税だけは最初っから飛ばします。
これは会計士試験の一科目であると同時に実務で必須だからです。ボクは税理士事務所(法人)に入社したわけではありませんが、税金の問題はイヤでもついてきます。だって、誰だってなるべく少ない税金がいいに決まっていますもんね。しかも一般常識として法人税の計算くらいまでは最低限できないと会計士を目指すものとして恥ずかしいといのもあります。

何で以前も書きましたが、時間のほとんどを原、監、企、租に充てる。そうすると途は開けると思っています。実際どの程度の成績が取れるかはわかりませんが、ボクにとってはむしろ新試験制度の方が旨みがあると思っています。旧制度だったら、マジでゾッとします。

休息のする時間すらない一年が始まりますが臨むところです。この逆境をはね返さないと!!

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