Bloom's Taxonomy: Remembering and Understanding

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  • #1512900
    GWS CPA
    Participant

    These 2 lowest skill levels are combined into 1 level.

    AUD: 30%-40%
    BEC: 15%-25%
    FAR: 10%-20%
    REG: 25%-35%

    OBSERVATIONS and INSIGHTS

    Remembering and Understanding, by themselves together, were used to be 50% for all of the sections in the previous version.

    Now, each section has different percentages.

    Remembering and Understanding, by themselves together and as the highest levels in some situations, were appearing only in MCQs, not TBSs nor WCs.

    INSIGHTS

    AUD: It has the highest percentages of all the sections. Many candidates had taken just 1 auditing course during their college education, so they may not be familiar with the concepts that are not covered in that class (like governmental auditing).

    BEC: COSO, IT, and financial valuation methods and decision models have the highest concentration of Remembering and Understanding. Some candidates may not be familiar with the vocabulary of these topics because they are usually outside of their accounting terminology.

    FAR: It has the lowest percentages of all the sections. Many candidates had taken at least 4 financial accounting courses during their college education, so they know about the concepts multiple times in these classes. The low percentages contribute to the big drop in the number of MCQs in the new version.

    REG: The non-tax topics (securities, accounting, and business laws) have the highest concentration of Remembering and Understanding. Tax topics have Remembering and Understanding but not as much; they are usually tax rules that many candidates are not familiar or covered with in their college accounting curriculum.

    Remembering is the lowest skill level in Bloom’s Taxonomy. It is gaining knowledge and memorizing of the accounting concepts. Candidates do this mostly by learning the concepts, examples, and vocabulary. They learn by reading books, listening to videos and audios, taking notes, doing flashcards, and seeing multiple-choice questions.

    Understanding is the skill level after Remembering. It is the comprehension of the accounting concepts. Candidates do this mostly by doing multiple-choice questions; reviewing the questions and their answers on why one answer is correct and the other answers are incorrect; reciting the concepts to make sense on how they are connected to each other; paraphrasing and rephrasing the concepts in their own words; and relating examples (including the candidates’ work experiences), vocabulary, and questions to concepts.

    TIPS

    Memorization (Remembering) of multiple-choice questions and flashcards without understanding will not help candidates pass the exam because the multiple-choice questions are worded differently, so candidates have to understand these questions and vocabulary by relating them to the concepts and topics that they have learned.

    Remembering and Understanding has to be used in order to utilize higher skill levels of Bloom’s Taxonomy.

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

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  • #1512991
    Anonymous
    Inactive

    This is why I think I might actually do better with the new format. I hate memorizing a laundry list of rules and trivia! My brain just doesn't work that way. I do much better understanding the big picture and how everything works, and then fill in the holes with details.

    Memorizing details and then putting them together is sometimes called a “bottom up” approach. Looking at the big picture and then drilling down into details is “top down”. Its good to know how to take both approaches, though.

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