[GWS CPA]

Remembering and Understanding:
The perception and comprehension of the significance of an area utilizing knowledge gained.

Remember, Understand;
Brainstorm, Categorize, Clarify, Classify, Comprehend, Define, Describe, Explain, Identify, Know, Learn, List, Memorize, Percept, Recall, Recognize, State, Study, Summarize, Think

Application:
The use or demonstration of knowledge, concepts, or techniques.

Apply;
Adhere, Adjust, Assure, Attest, Audit, Calculate, Carry Out, Communicate, Conduct, Confirm, Control, Demonstrate, Design, Determine, Develop, Direct, Document, Draft, Examine, Execute, Follow, Gather, Illustrate, Implement, Inquire, Inspect, Journalize, Manage, Measure, Monitor, Observe, Organize, Perform, Plan, Post, Practice, Prepare, Quantify, Recalculate, Record, Reperform, Report, Represent, Research, Search, Show, Simulate, Solve, Test, Train, Trace, Use, Vouch, Work, Write

Analysis:
The examination and study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences.

Analyze;
Assist, Compare, Contrast, Correct, Derive, Detect, Differentiate, Distinguish, Imply, Integrate, Interpret, Investigate, Modify, Reason, Rectify, Relate, Review, Support, Validate

Evaluation:
The examination or assessment of problems, and use of judgment to draw conclusions.

Evaluate;
Assess, Conclude, Critique, Judge, Justify, Recommend, Verify

These lists are not all inclusive but they are very comprehensive in their usages of accounting. The key words are in alphabetical order for quick and easy references. Sometimes, some key words apply to multiple skill levels, but they are shown in only one skill level list to prevent duplicates. All the words are in verbs.

The key words may or may not be explicitly seen in questions and simulations (and written communications), so candidates have to implicitly utilize these key words in certain situations and in all questions and simulations (and written communications).

Good Luck for the CPA candidates taking the new version soon.