« うー、寒い寒い | Main | ステップ答練①② »

November 20, 2005

ステップ答練

を解くのは一体何ヶ月振りだろう。遠い昔のことのように思います。
①と②が送られてきていたので今日まとめて解きました。

◇①②を解いた一番の感想

 去年とほとんど同じだなあ。あまりにも似すぎなのでこれらの問題をみっちり復習して論点、ミスをノートにまとめていたあの頃のことが鮮明に蘇りました。

まだ解答合わせすらしていないので明日、自己採点して大原に郵送しようと思っています。まさか採点に期日があるとは知りませんでした。てっきり本試験前であればいつでもいいのかと。

◇①の具体的な感想

 一回目の割りにはボクにとって厳しい問題でした。特に時間的に。正直、商品在高帳はだいっきらいです。特に最下層の欄の書き方についていつも覚えなきゃなと復習するのですが、時間が経つと常に忘れてしまう。それに最後の方まで記入して途中で間違っていることに気付くと一気にやる気が失せてしまう。そういう意味でいやーな論点です。

こいつで結構時間をくってしまったので、全部解けませんでした。多分ミスもポロポロしているはずです。

◇②の具体的な感想

 ①よりも解きやすい問題でした。ちょっとは勘が戻ったっていうのもあるかもしれませんけどね。商品以外をさっさと片付けました。30分程度かかりました。難しい論点はそれほどなかったような。

商品も量が多かったですが、それほど難しい論点はなかったような。

採点していないのでよく分かりませんが、当期未処分利益が500,000円?!といった綺麗な数字が出たので多分大崩はしていないように思います。

 簿記はあんまり時間をかけないということが今年のテーマです。時間をかけるのは連結のみ。その他は答練を1回解いて論点ノートにまとめて見返すのみに止めます。成績は連結のみを得意分野として維持し、その他(帳簿組織、建設業等のマイナー論点は切ります、短答は免除ですし)の論点は上位30%前後がキープできていればいいのかなと思っています。

明日は①②のミスったところ等を書いていきたいと思います。

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« うー、寒い寒い | Main | ステップ答練①② »

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