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'Theory in practice', it always can be painful. Materials which you studied, showed only the basic principles and rules in accounting. More important is the practice and self-study. It is hard to describe in handbook all specific transaction you can met (e.g. consolidation of financial statement after complicated M&A transaction or tax examples where taxation system is changing every year)
NO NEVER-EDUCATION IS THE JUST ENTRANCE OF THE LIFE BUT REAL WORK ONLY WE CAN LEARN MORE THINGS PRACTICALLY THEN ONLY WE WILL GO HIGHER LEVEL