Lessons · Accounting · the sections everybody takes and the one you choose
The sections everybody takes, and the one you choose
The examination is in two kinds of section. There is a set of core sections every candidate must pass, covering the ground no accountant can do without. Then there is a discipline section, chosen from a small number of options, in the area you want to go deeper in.
Hone is a place to practise a career, one idea a day. This is one of its lessons, written out in full and free to read without an account.
In beta. This lesson was written for Hone and has not yet been checked by a qualified accountant. Practice material, not professional advice. What that means.
What it is for
The choice is the first genuinely strategic decision on this road, and people make it too fast. It is not a declaration of your career and it does not restrict the licence you receive -- the licence is the same licence. But it is a real choice about which body of material you would rather be examined on.
How to think about it
Learn the core sections first, since they are compulsory and their ground is assumed everywhere else. Choose the discipline on the material rather than on a guess about which is easiest, because the one you find most readable is usually the one you will pass soonest.
Worked example
A set of core sections, compulsory for everybodyThe shared ground.
One discipline section, chosen from a fewThe depth, in an area you pick.
The licence issued is the same either wayThe choice is about the examination, not about what you may do afterwards.
Availability can differ between the two kindsCore sections and discipline sections are not always offered on the same schedule.
Your turn
Name how many discipline sections a candidate must pass.
Every candidate passes the core sections and discipline section
Solve one, graded on the server
The trap
Choosing the discipline by asking which is easiest. Pass rates move, opinions about difficulty are mostly folklore, and the section you can read without your attention sliding off it is the one you will finish first.