the numeric part is easy, very basic mathematics... it's the theory side that kills you. believe or not there are numerous theories developed by lifeless accountants who wanted the world to know there's more to accounting than just numbers. you will hear alot about the principle-agent theory, the game theory, and various behavioural theories. added to this, you have to know the accounting standards and the booklet itself wieghts several kgs. so don't be fooled to think accounting is easy... it requires alot of hard work to pass the course.
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