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"I passed both my CMA parts on the first attempt by fully depending on HOCK's study materials."

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The HOCK Blog

Blog: An Average Blog

I am surprised at how often I see something that says it is the funniest ever, most interesting ever, or otherwise best ever. Phrases like these are on TV, on the radio, and on websites, and have become something that people say in everyday conversation. What is wrong with average? By definition, most of us…

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Blog: Your Net Worth

Financial service institutions such as banks sometimes ask, “What is your net worth?” The answer is usually very simple: everything that we own (cash, investments, real estate and property, etc.) minus what we owe (usually loans or a mortgage). Essentially, this is the same as how a business calculates net assets. For some businesses, however,…

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Blog: Detective and Preventive Controls

Sometimes people say, “If only I knew then what I know now….” I recently heard someone on the radio say, “Sometimes I wish the ‘now’ me could have told the ‘then’ me that I was doing something stupid.” To put this in the perspective of controls, these statements were both detective controls. While it is…

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