This semester, I participated in two accounting competition and got quiet good results. The first one is ACCA job hunting competition HK region in which I was selected as the top 60 candidates entering into the Stage 2 compeition. The job hunting competition simulate the same process when accounting students are applying for a job in big four accounting firms. Starting from the online application, aptitude test, group interview, partner interview and finally the offer. It is such a pity I could go futher in this process mainly because I don't have much experience in doing the aptitude test. Aptitude test of the KPMG developing center gives you two test, one is numerical test while the other is the verbal test. For numerical test, you have 24 minutes to do 24 analytical problems. You have 30 minutes to judge the logical link of 30 statements in the verbal test with information provided. The company is trying to test your ablity of analyzing under pressure. Accuracy and speed are both required in this test. The second competition is much easier than the first one which is the accounting competition held by the accounting society with MUST and the IPM participating as well. Our team "Devil's Kettle" fortunately got the champion of this competition. Comparing two competition, job hunting aims at assessing applicants' capability of thinking and solving problems while the competition held by students focus more on the knowledge on books.
Recently, one of my friend is now working for a CPA firm in Hong Kong while continuing her master degree in accounting. She posted on Facebook that she has countless work to do without knowing how to do them. People in accounting firms are all busy so that no one is able to take time to instruct and teach her those accounting works. After seeing her status, I suddenly recognized that there is a gap bewteen the textbook and the application of accounting knowledge in reality. Insufficient training and experience about the real working content make the current accounting students difficult to integrate well after they find their first job. When I was waiting in the building for the competition, the smell of fierce competition suddenly comes out in my mind. Everyone seems to be well prepared for the competition with their smart suit and the confident attitude.
Until now it is still hard for me to learn things by heart such as remembering the journal entries. Fortunately, instead of passively driven by the exam and score, accounting starts to get my attention of analyzing. In the Enron Company case, accounting tricks could distorts the fact and deceive those innocent investors. There are lots of accounting scandals continously happening in recent years even for those well-known and trust worthy accounting firms. I still remember that when I was having the mock interview with Dr.Udani, one of the question is that what is most important characteristic for being a leader. Integrity is the word that I learnt for being a leader. In this industry, I felt that integrity should be the golden rule for every accountants. Too many distractions are trying to trap accountants into the dark side of the world. If all the financial statements of the listed company are found out to be fake, there would be no trust between the investors and the markets.
As a second year accounting students, I am still exploring the world of how to become a outstanding accountants. I believe I will finally fall in love with this promising career! Let's see!
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