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The material further defines learning and evaluation levels such as remembering, understanding, application, analysis, and evaluation. A detailed outline lists major accounting topics (e.g., accounting changes, bonds and debt restructures, consolidations, deferred taxes, investments and derivatives, fixed assets, and cash flows). 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These proportions guide where the bulk of study effort should go.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What learning skill levels are used to evaluate understanding?",{"text":117,"@type":113},"The notes define remembering and understanding, application, analysis, and evaluation. Each level describes a different cognitive skill used to answer exam problems.",{"name":119,"@type":110,"acceptedAnswer":120},"What study plans are provided and what is the approximate daily reading load?",{"text":121,"@type":113},"The notes include 6-week, 5-week, 4-week, and 3-week plans. Each plan estimates daily reading pages (about 22, 29, 44, and 87 pages per day, respectively).","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},179945,1788338839,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":56,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":16,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":143},687197207057,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| Content Area |  |  | Allocation |\n| --- | --- | --- | --- |\n| Area I | Conceptual Framework, Standard-Setting and Financial Reporting |  | 25-35% |\n| Area II | Select Financial Statements Accounts |  | 30-40% |\n| Area III | Select Transactions |  | 20-30% |\n| Area IV | State and Local Governments |  | 5-15% |\n|  |  |  |  |\n| Skill Levels |  |  |  |\n| Evaluation |  | The examination or assessment of problems, and use of judgment to draw conclusions. |  |\n| Analysis |  | The examination and study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences. |  |\n| Application |  | The use or demonstration of knowledge, concepts or techniques. |  |\n| Remembering and Understanding |  | The perception and comprehension of the\u003Cbr>significance of an area utilizing knowledge gained. |  |\n\n\n| I. | Accounting Changes | 6 |\n| --- | --- | --- |\n| II. | Financial Reporting | 7 |\n| III. | Bonds & Debt Restructure | 33 |\n| IV. | Consolidations | 41 |\n| V. | Deferred Taxes | 44 |\n| VI. | Investments & Derivatives | 46 |\n| VII. | Fixed Assets | 53 |\n| VIII. | Governmental Accounting | 59 |\n| IX. | Segments & Interim Reporting | 73 |\n| X. | Partnership Accounting | 75 |\n| XI. | Inventory | 78 |\n| XII. | Leases | 85 |\n| XIII. | Current Assets & Liabilities | 91 |\n| XIV. | Not-For-Profit Accounting | 94 |\n| XV. | Financial Statement of Employee Benefit Plans | 100 |\n| XVI. | Statement of Cash Flows | 102 |\n\n\n| Learning Plans |  |  |\n| --- | --- | --- |\n| 6-Week Plan | ● | Approx. 122 pages x 5 reads |\n|  | ● | 4 weeks |\n|  | ● | 7 days per week = Approx. 22 pages per day |\n| 5-Week Plan | ● | Approx. 122 pages x 5 reads |\n|  | ● | 3 weeks |\n|  | ● | 7 days per week = Approx. 29 pages per day |\n| 4-Week Plan | ● | Approx. 122 pages x 5 reads |\n|  | ● | 2 weeks |\n|  | ● | 7 days per week = Approx. 44 pages per day |\n| 3-Week Plan | ● | Approx. 122 pages x 5 reads |\n|  | ● | 1 week |\n|  | ● | 7 days per week = Approx. 87 pages per day |","cbCaifYMMOXOjYch","https://ap.wps.com/l/cbCaifYMMOXOjYch","pdf",446762,"English","# Exam Content Areas\n## Area I: Conceptual Framework, Standard-Setting and Financial Reporting\n## Area II: Select Financial Statements Accounts\n## Area III: Select Transactions\n## Area IV: State and Local Governments\n# Skill Levels and Cognitive Processes\n## Remembering and Understanding\n## Application\n## Analysis\n## Evaluation\n# Topic Outline\n## Accounting Changes\n## Financial Reporting\n## Bonds & Debt Restructure\n## Consolidations\n## Deferred Taxes\n## Investments & Derivatives\n## Fixed Assets\n## Governmental Accounting\n## Segments & Interim Reporting\n## Partnership Accounting\n## Inventory\n## Leases\n## Current Assets & Liabilities\n## Not-For-Profit Accounting\n## Financial Statement of Employee Benefit Plans\n## Statement of Cash Flows\n# Learning Plans\n## 6-Week Plan\n## 5-Week Plan\n## 4-Week Plan\n## 3-Week Plan","[{\"question\":\"How are the CPA exam content areas weighted in these notes?\",\"answer\":\"The notes allocate Area I at 25–35%, Area II at 30–40%, Area III at 20–30%, and Area IV at 5–15%. These proportions guide where the bulk of study effort should go.\"},{\"question\":\"What learning skill levels are used to evaluate understanding?\",\"answer\":\"The notes define remembering and understanding, application, analysis, and evaluation. Each level describes a different cognitive skill used to answer exam problems.\"},{\"question\":\"What study plans are provided and what is the approximate daily reading load?\",\"answer\":\"The notes include 6-week, 5-week, 4-week, and 3-week plans. Each plan estimates daily reading pages (about 22, 29, 44, and 87 pages per day, respectively).\"}]","NINJA CPA Review - CPA Exam Notes - Study Plans | PDF",202]