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The Study Guide contains theoretical and computational problems intended to test your comprehension of the topics discussed in the related textbook. Three exams (Prelim, Midterm and Final) are also included to help you prepare for your exams in school.


To maximize the use of the Study Guide, I would like to suggest the following:

1. READ FIRST the corresponding Chapter in the related text book. Going straight to the Study Guide without reading first the textbook defeats the purpose the Study Guide.


2. The problems in the Study Guide are categorized into “Theory” and “Computational.” I hope that by categorizing the problems in this manner, you will be able to assess your strengths and weaknesses and better manage your study time. You might be more comfortable in solving computational problems but not in answering theory questions, or vice-versa. The CPA board exam questions are a mixture of theoretical and computational problems so you need to strive to be comfortable with both. Also, a theory question bears the same credit (point) as that of a computational problem.


3. USE THE STATISTICS. The Study Guide features “Statistics” wherein you can do the following:

a. Monitor your progress and determine your average score per chapter and per problem type (i.e., theory and computational).  You can access this feature through the “View Study Guide Progress” link located at the right side of the screen under the ‘Study Guides’ tab.


b. Retake incorrectly answered questions for each problem type, for the entire Chapter, or for an exam. Long-term memory is essential in passing the CPA board exams. To improve your memory over a topic, I would like to suggest that you retake incorrectly answered questions (1) immediately after each session and (2) after some time. You can also use this feature when preparing for a quiz or an exam in your school. You can access this feature through the “View Score Progress” link. For exams, use the “View Exam Progress” link.


4. TAKE THE EXAMS. Take the exams in the Study Guide when preparing for your exams in school and retake at least the “Final” exam after your school semester to help reinforce your long-term memory


5. RESET. You can reset your statistics using the “Reset” button.  


6. ZOOM IN/ZOOM OUT. You can zoom in or zoom out the problems as you see fit using your keyboard. 


I, and the people at Bandolin Enterprise, wish you good luck in your journey in life. We thank you for making us part of it.





Zeus Vernon B. Millan