Start with the accounting certificate exam, which is the simplest. I bought the basics of accounting, financial regulations and professional ethics, and primary accounting computerization. These three courses are for the examination of accounting certificates. Let me talk about the examination and learning.
Operation method
Accounting qualification certificate is the work license of accounting staff, without which you can not engage in accounting work. It is very simple in the accounting examination. The accounting qualification certificate examination is divided into financial regulations, accounting basics, and accounting computerization. The situation is different in different places. In some places, three exams are effective at one time, and in some places, three exams are effective at two years (first, accounting basics, financial laws and regulations). To successfully pass the exam, first of all, we need to be familiar with and understand the teaching materials and accounting standards. In terms of accounting basics, we mainly understand the definitions and concepts, and master the standards. The exam questions in different places are all objective, That is to say, it is very easy to pass the test after you have read and understood the book. The course of financial laws and regulations, if you have subjective questions in the exam, and this course is still a little difficult, you need to recite it on the basis of understanding and memory; If all the exams in your place are objective questions, you only need to understand and memorize them. You don't need to memorize them in the process of learning. In the computerized accounting examination, computer operation is used to test the basic knowledge of computer and the application of financial software. On the basis of mastering computer knowledge, find a teacher to teach you how to use financial software, and then make several sets of accounts.
As for the basis of accounting, beginners must start with the textbook, carefully understand every concept in the book, and remember not to memorize. You can't learn accounting well by rote. Many terms of accounting can be understood from the literal meaning. Many terms based on accounting can be understood from the definition, such as liabilities, which literally means the debts owed by enterprises, and specific subjects. Generally, there are payables, payables, loans, etc. in front of them. The same is true for assets. Generally, there are receivables in front of them, not to mention cash and banks, As we all know, it is an enterprise's asset, in addition to finished products, inventory goods, etc., and accounts receivable. The apparent meaning is that the enterprise should recover the amount, which is defined as the amount the enterprise should receive from selling products and providing labor services. If the enterprise lends money to employees, it cannot be accounts receivable, because it is not the amount receivable from selling products and providing labor services, it should be other accounts receivable.
In learning, you must understand and master all accounting policies and systems. Accounting policies and systems are for the users of statements, such as withdrawing depreciation reserves. The depreciation reserves of fixed assets are not allowed to be reversed and written off. The purpose is to fear that enterprises will withdraw secret reserves and manipulate profits. Let me take an example. The current accounting system is in line with international standards. Since the emergence of fair value, debt restructuring, asset impairment, long-term equity investment, etc. should all reach fair value. For debt restructuring, the capital reserve from the previous debt restructuring is now included in non operating income, mainly because the state encourages the parent company to exempt the liabilities of listed subsidiaries and inject good funds, It is the stock market that wants to develop in a healthy direction.
Attach importance to teaching materials, read them carefully and understand them. When you read the book to a certain extent, you can also know what is said in each chapter, why this operation, and what harm will be caused if you leave the rules, systems and policies. (As long as you learn the accounting basics issued by the Finance Bureau, you can do it without looking at any information)
