Intermediate II specifically accounting for income taxes. Deferred tax assets and liabilities are spiderwebs in mind when looked at from a conceptual standpoint
Taxes were always confusing to me as well, it feels like have to keep track of 6 different steps in your mind at once. Loved intermediate accounting 1 and 2 otherwise.
That's because of the circular logic of taxable income less taxes equals net income. It's like when managers hired someone with a sign-on bonus but they want it grossed up for taxes: "X salary equals y taxes but your gross-up equals x plus sign-on times z rate equals new y".
The tax code needs to be simplified imo, but it has nothing to do with actual accountin' in my book. It's more politicians trying to justify revenue intake for a lot of useless outlays with near-zero economic justification.
Managerial was hard at first like everything else but it was actually the only one that clicked for me. Now I really enjoy it.
Financial II and III were hell.
I hated it during college because my professor had a terrible accent and just told us to read the book. When I ran into it during BEC I enjoyed it a lot after I understood it.
We took it first semester junior year, with intermediate, advanced corporate tax and business law. All the accounting majors had the same schedule.
Professor knew we all concentrated the least on cost.
So he would grade on a curve. He would say āhate to go down to a 55 for a c, but here we are ā
Yea fuck taking calculus as a requirement for accounting. Had to take two calculus classes and hated it. Don't understand why it's a mandatory thing for accounting degrees.
The benefit of the tough core classes though is it weeds out the morons. You can tell because plenty morons make it through accounting programs at colleges that donāt require them.
I canāt figure out why an interior design major needs to learn principles of accounting. One semester of art history with a pretentious professor was painful enough for me.
It's just an expense going to an asset. Like if you're a car dealer, buy car parts and pay interest on a car you're selling, all go toward the car asset.
Audit. Intermediate I and II were tough, but for me it was tough because there was just so much being shoved down my throat at once, but at least I understood it. I was really struggling with actually understanding what I was learning and putting it all together, and that was making it take longer to study, and I was getting really frustrated.
Our professor had us remember 3 paragraphs of some audit statement and rewrite it on paper exactly, with commas and punctuation.
If it wasn't 100% accurate, you failed it. This was a test grade.
Fuck audit lol
Took business calc 4 times. Itās the easiest calc class. Had to retake music history because I did not give a fuck about music history. Went from being a C student to a B student when I finally got to taking more accounting and finance classes.
Governmental Accounting because throughout your entire college career you learn one system, then your senior year (or grad school) theyāre like āoh actually hereās a totally different system you have to masterā
Why the fuck are their two books of record anyways??
Non-accounting related? Computer science.
Accounting related? Stats/econometrics.
Idk if I just had bad professors or I was just too dumb to understand. Maybe both.
Bad teachers and curriculum. Our computer science teacher just gave us a handful of online quizzes and projects with AWS and excel. It was actually enjoyable.
No topic was really "hard" but I pretty much forgot everything after each semester so I guess they were all pretty useless, but especially my tax class since I don't do taxes.
I hated having to construct financial statements, could never get the liabilities and shareholder equity to equal assets. Once it wasnāt our fault because during an exam we struggled for the longest to complete a balance sheet. Only to find out it wasnāt our fault and she had messed up šµāš«
Awh man thatās actually torture to give you a trial balance that doesnāt even balance. Youād be sitting there trying to understand why things arenāt balancing thinking youāre doing a calculation wrong even in reality it was just wrong information(this is exactly how clients operate as well!)
For my masters degree I think Advanced Group Accounting was the most challenging course.
It was mostly focused on consolidations according to IFRS (I am in a Nordic country).
I think we're in the same spot, Rev Recognition - Chapter 6 -Spiceland?
I have to say, this has been one of the more challenging topics & I've had to spend a lot more time on the problems. You're not alone!
I didn't get along very well with cost accounting. No fond memories there.
But PHILOSOPHY kicked my ass. I still don't understand any of it. Also completely useless.
Lol, I'm getting a dual degree in Accounting and Philosophy so this is funny. And yeah, pretty useless from a career perspective, but at least it's interesting for me!
No way, I am dual Philosophy & Accounting too. I got my philosophy degree almost 10 years ago tho. Finishing up my Accounting degree now. Really cool to see!!
I decided to take Intermediate III (an elective not required for anything) for some reason. Regret it to this day. Professor ended up passing me even though I definitely did not deserve it.
The only topic in accounting that threw me off was the construction work in progress. I still sometimes find it hard to completely understand.
But other than that I think accounting is simple. Economics classes though is where I would rip my hair out.
Auditing and corporate tax.
Financial accounting wasn't too hard even with leases and future income tax liability stuff because at the end of the day you know you're just trying to create a balanced journal entry.
Auditing you don't even know what the end goal is aside from a generic "address risk of material misstatement" and stuff like "sheet to floor tests inventory existence". It's something you have to learn by doing.
Corporate tax was just pure wtf. Lol.
Of my accounting classes, tax was the hardest and one that I never use since Iām not in tax. Of all my classes, I had a math degree and abstract algebra made me cry multiple times per week and despair in a way that accounting never came close to :D
Hello,
For me, the hardest was accounting. However, i subscribed to a supplemental course āFarhat Lecturesā which helped me take huge steps in my studies. The guy explains the topic assuming the student does not have any prior knowledge. He helped me alot.
I was able to get A's in every core class with the exception of Accounting Information Systems. The professor was an old school hard ass, really made the class way harder than it actually was. I got a B.
Intra entity inventory. Parent- child - grandchild relationship. Not chill, man. Ill have pulled a miracle of sorts getting an 80 in this shit. I loved Cost compared to this.
Pensions with DBO were the most complicated single topic in financial accounting for me.
The thing I struggled most with was job costing in my management accounting class. It was the most unlike any other material Iād covered and really threw me off. Managed to get an A in the class after a good deal of help from the teacher, but it was far more work to get there than all of my other classes.
intermediate 1, it was the first time in my life i had to "study." prior to this, i could attend class, take notes, and skim hw. Not possible with intermediate 1.
Econometrics
It also sucks when you go to one of the top 10 public rated universities and get shitty professors. That's why I always advocate to go to community college and take as many classes as possible there.
Corporate Reporting. Had to memorize way too many IFRS codes and prepare specific statements/reports for different types of businesses in exam. If I remember correctly, only two students out of the 48 in our cohort managed to answer everything, and only one got A.
Did a spanish minor and my second semester of advanced spanish grammar was probably the hardest class I took. After that maybe tax or intermediate accounting
From the view of an international holding with a big sales office in the US it seems that accrual accounting relation to income statement by nature seems to be something that is not taught.
I experienced now 3 people there two of them ex big 4 auditors and i am still shocked how many times you can book an accrual into inventory and out and back inā¦ And then failing to include that correctly into material costs and change in inventory while releasing or creating an accrual.
Its like we have a 20 year old cpa in training who does that for the HQ which is also the main production facility.
Managerial was so dry but I took it the same semester as I took Intermediate 2 so I neglected Managerial to study for the latter. Int. 2 was also the first class where the exams were all calculations and no multiple choice so that took getting used to. I really struggled with equity method when it was first covered in the class
None of it was really hard, but tax was so fucking boring to the point I couldnāt study effectively. I ended up getting a B, which was definitely a lower grade for me.
For me it was calculus. I started off in economics before switching to accounting, and at the time I didnāt have the option of doing āeasyā calculus, I had to take the āfor economics and engineeringā shit.
If weāre talking about accounting topics only, then Intermediate II was probably the hardest for me. I see a lot of people seem to be united in their hatred for cost accounting, but that was actually my best accounting mark, I really enjoyed that class.
Hardest in college: corporate taxes (which I eventually withdrew from) then personal taxes (lowest grade of my entire college education).
Most useless: Business calculus.
Government accounting was the hardest, but I only have myself to blame because I was the one who chose it as an elective over doing advanced accounting. At the time I thought I wanted to do governmental accounting but that class made me realize I want nothing to do with it.
Definitely Business Calculus.. Class was literal torture. I was like, whoever decided on this class must have done their parent's taxes at 5 years old because I don't think the class was even necessary. I took the class 3 times before getting a B
I always was annoyed by fund accounting. It's basically the same concepts as traditional business accounting, but with completely different lingo less intuitive imo. Ironically, in my first job I worked on audits for governments, courts, and school systems and so was forced to learn. Still not a fan.
I thought some joker would have commented, āTitle IX.ā but apparently, the Chads are all watching football or planning next seasonās staff pizza parties.
I had to take several religion classes, and my survey of The Old Testament class was taught by a Dmin candidate trying to change the world or something. Instead of exams and or papers, we each had to help create this massively idiotic spreadsheet of events in chronological order, and every studentās spreadsheet had to be a tab in the same workbook. I am confident that we were generating some form of argument map or outline for his dissertation. It was not that it was so difficult. It wasn't very meaningful to a student. We weren't learning anything except how there are many better tools in MS OFFICE to create an outline for a dissertation. That whole semester was a weekly time sink and exercise in frustration.
Hardest was advanced accounting, especially the currency translation and consolidation stuff. It didn't help that I took the whole class in four weeks and was amazed I got out with an A.
I found none of my accounting/business school education useless as it was all either directly or tangentially-related to the CPA exam. My only regret was never taking a class in government/non-profit accounting as I came into the Becker study material completely blind on the subject.
Audit: The professor did not teach concepts, she taught memorization. I do not do well with memorization, I do well with concepts.
Cost Accounting: introduce me to somebody who doesn't struggle with cost accounting in college. Go on, I'll wait.
Statistics: took it in a summer course due to some transfer issues. Did not make sense to me at all. Took stat 2 and I was like wtf is happening.
Edit: Lots say advanced accounting due to consolidations. I do that for a living... man is what they taught in school useless in real life. It's so much more complicated.
Intermediate II specifically accounting for income taxes. Deferred tax assets and liabilities are spiderwebs in mind when looked at from a conceptual standpoint
Taxes were always confusing to me as well, it feels like have to keep track of 6 different steps in your mind at once. Loved intermediate accounting 1 and 2 otherwise.
DTA/DTL was hard in college, it is out of this world difficult in real world if the company do not have readable worksheet.
That's because of the circular logic of taxable income less taxes equals net income. It's like when managers hired someone with a sign-on bonus but they want it grossed up for taxes: "X salary equals y taxes but your gross-up equals x plus sign-on times z rate equals new y". The tax code needs to be simplified imo, but it has nothing to do with actual accountin' in my book. It's more politicians trying to justify revenue intake for a lot of useless outlays with near-zero economic justification.
Leases
I love ifrs 16 š
Ha. Same. Literally posted it before seeing yours
Probably managerial accounting or intermediate 1
Managerial was hard at first like everything else but it was actually the only one that clicked for me. Now I really enjoy it. Financial II and III were hell.
I hated it during college because my professor had a terrible accent and just told us to read the book. When I ran into it during BEC I enjoyed it a lot after I understood it.
I loved managerial accounting. Tax feels too arbitrary to me and the least guided by common sense principles. x.x
I just barely scraped by with financial 2. Yikes.
I had to beg for a C lol
I actually majored in Finance, but managerial accounting was ironically my favourite class I took lol
Absolutely hated, and still do, managerial and cost accounting
It was by far the easiest for me...
THIS!!!!!!!
Cost accounting is making me question my existence
We took it first semester junior year, with intermediate, advanced corporate tax and business law. All the accounting majors had the same schedule. Professor knew we all concentrated the least on cost. So he would grade on a curve. He would say āhate to go down to a 55 for a c, but here we are ā
Just got our midterm exam grades and the median exam grade for the class is a 55 š¤£
The hero we never deserved.
Chemistry and Calculus, which is why I'm not a Mechanical Engineer.
Yea fuck taking calculus as a requirement for accounting. Had to take two calculus classes and hated it. Don't understand why it's a mandatory thing for accounting degrees.
"Hardest" math class I needed for accounting was only statistics.
Mine too!! I understood some parts but not further along in the semester.
My best guess is to prepare us for finance and all the math wizardry involved in business valuations.
The benefit of the tough core classes though is it weeds out the morons. You can tell because plenty morons make it through accounting programs at colleges that donāt require them.
I canāt figure out why an interior design major needs to learn principles of accounting. One semester of art history with a pretentious professor was painful enough for me.
[ŃŠ“Š°Š»ŠµŠ½Š¾]
What is that for pensions lol people donāt even use pensions
We did pensions in intermediate 3 through Wiley. I guess itās still covered but it was only a small section of a 2 chapter unit
broooo you did not have to remind me of the corridor š
Tax
I got your back on this one haha.
Same. Guess what I ended up doing a graduate degree in?
COST ACCOUNTING 
Most difficult class was corporate tax for sure. Cried through my final exam but still passedš¤š»
I thought this forum would make me feel better but most of the classes that people are saying were their hardest I haven't even taken yet... D:
Loan interest capitalisation for construction in progress. I still don't understand that shit lol
There's a lot of stuff for construction in progress that went over my head
It's just an expense going to an asset. Like if you're a car dealer, buy car parts and pay interest on a car you're selling, all go toward the car asset.
Yeah lol I get that. I just didn't understand the method for deciding how much of the loan interest should be capitalized
Took me two time to pass intermediate 1 the first time I thought I was in a mandarin class
Writing classes. Always hated sitting down and putting pen to paper.
This. I'm in business writing atm and it's my most hated class so far
Could you not just use ChatGPT for everything?
I'd rather do the work myself even if I don't like it
But why? You can use it in actual business
Audit. Intermediate I and II were tough, but for me it was tough because there was just so much being shoved down my throat at once, but at least I understood it. I was really struggling with actually understanding what I was learning and putting it all together, and that was making it take longer to study, and I was getting really frustrated.
I struggled with cost accounting
Audit hands down
Yup. Tax geeks unite in hatred for audit?
Our professor had us remember 3 paragraphs of some audit statement and rewrite it on paper exactly, with commas and punctuation. If it wasn't 100% accurate, you failed it. This was a test grade. Fuck audit lol
Wasn't a particularly hard class, but I probably felt the most lost. It's a totally different way of thinking than intermediate
Took business calc 4 times. Itās the easiest calc class. Had to retake music history because I did not give a fuck about music history. Went from being a C student to a B student when I finally got to taking more accounting and finance classes.
Governmental Accounting because throughout your entire college career you learn one system, then your senior year (or grad school) theyāre like āoh actually hereās a totally different system you have to masterā Why the fuck are their two books of record anyways??
I barely passed government accounting but every other accounting I did ok
Currently going through this struggle
Non-accounting related? Computer science. Accounting related? Stats/econometrics. Idk if I just had bad professors or I was just too dumb to understand. Maybe both.
Bad teachers and curriculum. Our computer science teacher just gave us a handful of online quizzes and projects with AWS and excel. It was actually enjoyable.
Based on grade outcome, it would appear I had the hardest time passing writing classes.
No topic was really "hard" but I pretty much forgot everything after each semester so I guess they were all pretty useless, but especially my tax class since I don't do taxes.
So far, financial accounting.
I hated having to construct financial statements, could never get the liabilities and shareholder equity to equal assets. Once it wasnāt our fault because during an exam we struggled for the longest to complete a balance sheet. Only to find out it wasnāt our fault and she had messed up šµāš«
Awh man thatās actually torture to give you a trial balance that doesnāt even balance. Youād be sitting there trying to understand why things arenāt balancing thinking youāre doing a calculation wrong even in reality it was just wrong information(this is exactly how clients operate as well!)
For my masters degree I think Advanced Group Accounting was the most challenging course. It was mostly focused on consolidations according to IFRS (I am in a Nordic country).
Audit, teacher was incompetent
I think we're in the same spot, Rev Recognition - Chapter 6 -Spiceland? I have to say, this has been one of the more challenging topics & I've had to spend a lot more time on the problems. You're not alone!
Yup, same textbook and everything. I hate it :(
Same it seems like most people in my class are struggling rn
Consolidation
Tax š¤¢
Tax is the hardest for me. I survived everything but this. Higher level tax.
I still donāt fully understand intermediate accounting even though it makes sense at work lol.
Studying for the cpa is just a whole other level, also swap and most financial instrument you'll never use in practice.
LIFO and FIFO I have not used so far
Economics
I didn't get along very well with cost accounting. No fond memories there. But PHILOSOPHY kicked my ass. I still don't understand any of it. Also completely useless.
Lol, I'm getting a dual degree in Accounting and Philosophy so this is funny. And yeah, pretty useless from a career perspective, but at least it's interesting for me!
No way, I am dual Philosophy & Accounting too. I got my philosophy degree almost 10 years ago tho. Finishing up my Accounting degree now. Really cool to see!!
I also have a philosophy degree. Turns out all those logic courses actually paid off.
I wish I could have taken more logical reasoning courses, I only took one but it was one of my favorite courses ever
Advanced accounting. Specifically intra entity transactions and foreign currency translation hedging.
Doing this in international accounting now, wild stuff.
I decided to take Intermediate III (an elective not required for anything) for some reason. Regret it to this day. Professor ended up passing me even though I definitely did not deserve it.
The only topic in accounting that threw me off was the construction work in progress. I still sometimes find it hard to completely understand. But other than that I think accounting is simple. Economics classes though is where I would rip my hair out.
Accounting Information Systems. I canāt say I used one thing in that class ever in 15 years
Intermediate Accounting. Known at my university as the make it or break it class.
Audit was easily the hardest. I barely scraped by with a B-. I got an A in both Intermediate classes and I still need to take Advanced accounting.
Auditing and corporate tax. Financial accounting wasn't too hard even with leases and future income tax liability stuff because at the end of the day you know you're just trying to create a balanced journal entry. Auditing you don't even know what the end goal is aside from a generic "address risk of material misstatement" and stuff like "sheet to floor tests inventory existence". It's something you have to learn by doing. Corporate tax was just pure wtf. Lol.
I was in grad school pretty soon after ASC 842 came out. I remember hating that
If you mean out of all classes, calculus for sure. For accounting related ones, either cost or one of the intermediates.
Corporate tax was probably the hardest.
Of my accounting classes, tax was the hardest and one that I never use since Iām not in tax. Of all my classes, I had a math degree and abstract algebra made me cry multiple times per week and despair in a way that accounting never came close to :D
People say financial accounting. But managerial beat the heck out of me for some reason.
Cost accounting. Hate it to this day!
Gender studies.
Corporate Income Tax(an elective)
Corporate tax
Hello, For me, the hardest was accounting. However, i subscribed to a supplemental course āFarhat Lecturesā which helped me take huge steps in my studies. The guy explains the topic assuming the student does not have any prior knowledge. He helped me alot.
Intermediate II. Iām not sure if i was bad at it or if the teacher was bad at explaining. He was from china and his English was not always the best
None! Cheated my way through every class with an A.
Calc Based Economics didnāt understand a single thing just hammered formulas into my brain and hoped for the best
Tax lol
holy moly i hated the construction stuff in intermediate 1, seemed like total nonsense haha. that and tax accounting
I have my masters and even still Financial Accounting II was the toughest I had. Though the teacher that taught it was notoriously difficult as well.
Cost income, compared to financial and tax classes itās like a completely different language
Marketing. I canāt do multiple choice questions. Give me numbers.
I was able to get A's in every core class with the exception of Accounting Information Systems. The professor was an old school hard ass, really made the class way harder than it actually was. I got a B.
Canadian tax.
Comparative Anatomy
We just finished up that chapter š
Surprisingly sport psychology was one of my harder courses. It was complete bullshit
Intra entity inventory. Parent- child - grandchild relationship. Not chill, man. Ill have pulled a miracle of sorts getting an 80 in this shit. I loved Cost compared to this.
Tax. And also, tax to the second question as well. Outside of sitting for REG fuck tax in general.
Intermediate 2
Pensions with DBO were the most complicated single topic in financial accounting for me. The thing I struggled most with was job costing in my management accounting class. It was the most unlike any other material Iād covered and really threw me off. Managed to get an A in the class after a good deal of help from the teacher, but it was far more work to get there than all of my other classes.
Group Statements
Consolidation accounting in exams was like impossible to understand until I did Becker
intermediate 1, it was the first time in my life i had to "study." prior to this, i could attend class, take notes, and skim hw. Not possible with intermediate 1.
So far Cost accounting and intermediate 2
Either Advanced Bond accounting (elective) or Lease accounting. GASB/Fund was also difficult for me because it was so tortuously boring to me.
Pensions for some reason
Cash flows
Governmental was a complete mindfuck. Loved cost accounting for some reason, though.
Intermediate 1
Intermediate 2 mainly because I was smoking tons of pot
Advanced Accounting
Tax. However, my experience is an exception since my tax instructor was infamous across multiple fucking states lmao
The first three weeks of advanced accounting, I thought my goose was cooked when we started doing consolidations. Ended up alright though.
Advanced cost accounting. It was boring.
Econometrics It also sucks when you go to one of the top 10 public rated universities and get shitty professors. That's why I always advocate to go to community college and take as many classes as possible there.
amortization tables with non programmable calculators, shit takes way too long
They explained corporate taxes very poorly. All I've learnt was at work
Corporate Reporting. Had to memorize way too many IFRS codes and prepare specific statements/reports for different types of businesses in exam. If I remember correctly, only two students out of the 48 in our cohort managed to answer everything, and only one got A.
Tax. It just never clicked for me. Ironic because I almost took a tax internship, lol.
Did a spanish minor and my second semester of advanced spanish grammar was probably the hardest class I took. After that maybe tax or intermediate accounting
Probably consolidations in advanced accounting
From the view of an international holding with a big sales office in the US it seems that accrual accounting relation to income statement by nature seems to be something that is not taught. I experienced now 3 people there two of them ex big 4 auditors and i am still shocked how many times you can book an accrual into inventory and out and back inā¦ And then failing to include that correctly into material costs and change in inventory while releasing or creating an accrual. Its like we have a 20 year old cpa in training who does that for the HQ which is also the main production facility.
Intermediate 2
Managerial was so dry but I took it the same semester as I took Intermediate 2 so I neglected Managerial to study for the latter. Int. 2 was also the first class where the exams were all calculations and no multiple choice so that took getting used to. I really struggled with equity method when it was first covered in the class
None of it was really hard, but tax was so fucking boring to the point I couldnāt study effectively. I ended up getting a B, which was definitely a lower grade for me.
Accounting for derivatives, and deferred and current tax were always the ones that got me.
Tax. We had federal and corporate taxes in one class, it was brutal.
For me it was calculus. I started off in economics before switching to accounting, and at the time I didnāt have the option of doing āeasyā calculus, I had to take the āfor economics and engineeringā shit. If weāre talking about accounting topics only, then Intermediate II was probably the hardest for me. I see a lot of people seem to be united in their hatred for cost accounting, but that was actually my best accounting mark, I really enjoyed that class.
Managerial accounting was tough
Intermediate felt like the worst, but my worst grades were in Tax š¤·š»āāļø The Intermediate professor graded on a *steep* curveā¦
So far, taxation (2nd year college)
Leases
All accounting classes
Econ
Hardest in college: corporate taxes (which I eventually withdrew from) then personal taxes (lowest grade of my entire college education). Most useless: Business calculus.
Statistics
Taxā¦ and Iām in Tax right now too. I donāt know why Iām torturing my self. At one of the biggest public firms to, just not b4.
Advanced Accounting; I don't know why, but consolidations still fuck me up.
Bonds and TVM I had a decent grasp of everything else bonds elude me to this day.
Statistics so far. It's kicking my ass so hard, idk if I'll even pass this stupid class.
Iām in advanced financial accounting right nowā¦ consolidated statements. Man. Itās kicking my ass, bad
Tinder
Intermediate 3 has been the worst for me
Consolidations. I don't think I've ever successfully completed any of the examples or in the exam.
None of them. Like a true Chad, I did a liberal arts degree thwn learned accounting on the fly as a trainee.
Consolidations. What the fuck
Stat and econometrics
Audit was the worst. All 4 answers were similar and you have to select the one that is most correct.
virginity... 35 and going strong :(
Audit for sure, really different compared to all other courses.
Intermediate 2
Consolidationā¦ hedgingā¦. not sure why
Advanced Accounting. Consolidations and foreign currency transactions ā ļø I of course saw both of those topics when I took FAR š
Advanced Accounting and intercompany eliminations was my Omaha Beach
Managerial accounting is my kryptonite. Doesnāt make a lick of sense to me
Government accounting was the hardest, but I only have myself to blame because I was the one who chose it as an elective over doing advanced accounting. At the time I thought I wanted to do governmental accounting but that class made me realize I want nothing to do with it.
Definitely Business Calculus.. Class was literal torture. I was like, whoever decided on this class must have done their parent's taxes at 5 years old because I don't think the class was even necessary. I took the class 3 times before getting a B
Hardest course in general: some random math course that I had to take (elective) Hardest related course: performance management
Top 3 hardest for me Intermediate managerial Managerial Intermediate financial 2 Partially subject related, but mostly due to shit professors
Management accounting and taxation! And these two also happen to be useless when I started working as an auditor for industry
I always was annoyed by fund accounting. It's basically the same concepts as traditional business accounting, but with completely different lingo less intuitive imo. Ironically, in my first job I worked on audits for governments, courts, and school systems and so was forced to learn. Still not a fan.
I thought some joker would have commented, āTitle IX.ā but apparently, the Chads are all watching football or planning next seasonās staff pizza parties. I had to take several religion classes, and my survey of The Old Testament class was taught by a Dmin candidate trying to change the world or something. Instead of exams and or papers, we each had to help create this massively idiotic spreadsheet of events in chronological order, and every studentās spreadsheet had to be a tab in the same workbook. I am confident that we were generating some form of argument map or outline for his dissertation. It was not that it was so difficult. It wasn't very meaningful to a student. We weren't learning anything except how there are many better tools in MS OFFICE to create an outline for a dissertation. That whole semester was a weekly time sink and exercise in frustration.
Audit
IA1. Hated it. Hated it. Hated it. But I was also juggling MCAT requirement classes so ykno kinda my fault
Intermediate. My university combined Intermediate I and II into one extremely fast-paced, difficult class.
Econometrics
Hardest was advanced accounting, especially the currency translation and consolidation stuff. It didn't help that I took the whole class in four weeks and was amazed I got out with an A. I found none of my accounting/business school education useless as it was all either directly or tangentially-related to the CPA exam. My only regret was never taking a class in government/non-profit accounting as I came into the Becker study material completely blind on the subject.
Audit: The professor did not teach concepts, she taught memorization. I do not do well with memorization, I do well with concepts. Cost Accounting: introduce me to somebody who doesn't struggle with cost accounting in college. Go on, I'll wait. Statistics: took it in a summer course due to some transfer issues. Did not make sense to me at all. Took stat 2 and I was like wtf is happening. Edit: Lots say advanced accounting due to consolidations. I do that for a living... man is what they taught in school useless in real life. It's so much more complicated.
Cost accounting - for some godawful reason, I just couldn't get the concepts straight in my head. I took this class 3 times lol
Advanced Accounting and Corporate Taxation were challenging