Do you have any thoughts about accounting?

Synopsis: Suni, an accounting girl, applied for an account in an advertising company as an accountant, and when she took office, she faced a lot of problems: how to set up accounts?

How do I make my first entry? How do I pay taxes? How to deal with workplace confusion?

Will our young protagonist be able to successfully take the first step in his accounting career? What kind of help can the mother of the senior accountant give her? Let's open this book and follow Suni to learn and experience the whole process of service industry accounting in a three-dimensional way through real "on-site operation" and vivid stories, from an ignorant workplace bird to a confident accounting ......

After reading "Being an Accountant in an Advertising Company", netizens from Amazon Excellence.com: I benefited a lot from reading your article, which saved me from many detours. I'm ashamed to say that I've been a cashier for seven years and haven't been an accountant, and the key is that no one has taken it.

The old accountant didn't want to teach, for fear of robbing her of her job. I've always been wary of me, and I don't have any relatives or friends at home who are accountants, maybe I'm not talented enough, so I have been stopping here. After reading your article, I feel that the things I didn't understand before suddenly opened up, and it would be nice if I could have read your article earlier, and I felt a little late ......to see each other

After reading the feeling of being an accountant in an advertising company, a netizen from Dangdang.com: Although I went to college for four years, I am still not proficient in accounting, and this book you wrote made me fall in love with accounting. From the beginning of accounting to the feeling that accounting is actually like this, it is not difficult at all!

I read your books, especially studying accounting with my mother, (of course, I haven't finished reading accounting at an advertising agency.) Perhaps the first book was the most impressive. I couldn't help but be moved again and again.

I really envy you for having a happy and happy family, with such a good mother and such a matching boyfriend. Thank you even more for sharing such a nice, knowledgeable mom with us. (It's a bit of a waste of resources for such a good mom not to share!)

After reading your book, I had the courage to apply for a job as an accountant. I'm ready to move, but I don't have enough confidence. So it's a matter of delay.

If I go to a small business that sells electronics and work as an accountant now, what should I pay attention to, after reading your book, I am a little nervous to apply for an accounting position. Consult with the senior job mother, thank you in advance. I have now obtained the accounting certificate, do I need to do anything to prepare?

I've never worked as an accountant! I really want to read your third book in one sitting now, and I skimmed through it, and it was so interesting. I can't wait to finish it, and of course I'm reviewing how to learn accounting from my mom for the sake of my accounting knowledge.

That is, all three books are in rotation. If you can apply the knowledge in the book to your work, you can make your work smooth and ......

When I came into contact with Mr. Inamori's philosophy, one of the most mentioned phrases by Mr. Inamori was, "What is right as a human being?" This sentence makes us reflect on whether we all have the spirit and hard work to fight hard in our daily work or life? When I read Mr. Inamori's book "Business Management and Accounting", I would like to ask how many people are as insensitive to numbers as I am.

In fact, Mr. is also a layman in accounting, but he has a curiosity, unclear must be pursued, and must figure out, do not allow fraud, in this continuous discovery of problems and timely solution of problems, the study of a belonging to Mr. Inamori's accounting philosophy, although the professional accounting staff at that time also from the original do not understand to the later recognition. This reminds me of our own work, encountered problems that are not solved in time, and accumulate more and more, such as team invoice problems, to maximize sales, minimize expenses, and reduce costs as much as possible. This has been a pain point for our operations as well as our finance department.

So I think we should find a solution to this problem as soon as possible to avoid piling up more and more.

Mr. Inamori mentioned in the preface of the recommendation that the key to the sustainable development of the enterprise is that the operator must constantly make correct business judgments.

And how can operators continue to make the right judgments?

Article 1 stipulates that the manager must have the correct criteria for judging things, and such criteria for judging must be shared by all employees.

Article 2: Managers must accurately and timely grasp the true situation of each department of the enterprise and the enterprise as a whole through specific figures.

And how to do this in Article 2? This has to mention the seven principles of accounting summarized by Mr. Inamori: the principle of cash flow management, the principle of one-to-one correspondence, the principle of solid management, the principle of perfectionism, the principle of double recognition, the principle of improving accounting efficiency, and the principle of glass-like transparent management.

It can be said that every word is incisive, and it is also the guideline for the operator to operate the enterprise correctly, and it is also the premise for the introduction of amoeba management.

And in the whole book, what impressed me the most was the two items of sales maximization, cost minimization, and pricing as management.

Pricing may seem simple, but in Mr. Inamori's view, it is the key to life and death for a company.

In my opinion, the premise of pricing is to minimize expenses. And this requires our purchasing department and cost control department to reduce costs. And to control costs, it is not only about bargaining with the best businessmen, there are many ways we should think about and improve.

For example, at the beginning of the scheme design, it is considered what kind of transportation mode is most suitable and cheap, how to achieve low ** high experience, and how to optimize the entire scheme to the best cost performance. And these require the procurement department to study and summarize with an open mind, and constantly improve this awareness.

And once expenses are minimized, the sales department is needed to maximize sales. At present, a common problem in all industries is to focus on **. And I think that as an industry like ours that has been infused with hard work and feelings, we should have the obligation to become a company that can defeat its competitors in other aspects, such as service, ideas, and innovation.

To do this, we need to understand the market, the product, and the customer. As an excellent salesman, we should understand the situation of the market, what the general products on the market are, what kind of price is it, what is the difference between our own products, and understand the needs of customers, not what kind of products he wants, but comprehensive several aspects, to recommend the most suitable products for him. These are all things that depend on continuous learning and accumulation, and they are all magic weapons for us to defeat our opponents and win without relying on the best ones.

I believe that through our joint learning and improvement, the result that we all expect will eventually become the norm

Accounting basis (basicaccountancy) refers to the accounting basis of accounting transactions, which is a standard method of accounting recognition, and is the standard for the recognition of unit income, expenditure and expenses. The different choices of the accounting basis determine the ratio of income and expenditure in the accounting period, and directly affect the performance and financial results of the unit.

The basis of accounting is the method provided in the preparation of financial statements, in particular for the purpose of determining the accounting period to which income and expenses are attributed, determining the amounts of balance sheet items, and applying material concepts appropriate to the transactions and items in question.

The basis of accounting is a measurement standard, which cannot be separated from the accounting system as a whole and play a role, and the application of accrual accounting is only meaningful under the framework of an effective accounting and financial reporting system.

Accounting Fundamentals is an important branch of modern accounting, which studies the fundamental issues of accounting and clarifies the basic theories, basic methods and basic skills of accounting. It is the course content of the accounting qualification.

Discipline Relations. Accounting is closely related to advanced mathematics. Various accounting methods and techniques are inseparable from mathematics. The relationship between accounting and statistics is a quantitative description of socio-economic activities.

According to its research content, accounting mainly includes basic accounting, financial accounting, financial management, cost accounting, management accounting and auditing.

Basic Accounting clarifies the fundamentals, basic methods, and techniques of accounting.

Financial accounting clarifies the basic theories and methods of accounting for various assets, liabilities and owners' equity; Financial management studies the theories and methods of fundraising, management, and effective utilization.

Cost accounting clarifies the basic theories and methods of planning, calculation, analysis, control, and decision-making of costs.

Management accounting clarifies the basic theories and methods of how to comprehensively use enterprise accounting information in combination with enterprise operation and management.

Auditing clarifies the basic theories and methods of inspecting and supervising the legality, compliance, rationality and efficiency of economic activities.

According to the different objects of use, it is divided into financial accounting and management accounting;

According to the nature of the accounting entity, it is divided into for-profit organization accounting and non-profit organization accounting;

According to the scope of accounting objects, it is divided into macro accounting and micro accounting.

After a period of study, I have a little sporadic feeling, thinking that the content of accounting subjects is actually the most difficult to learn, and it is also the most difficult to grasp in the actual operation process. However, I personally believe that the learning of knowledge is like building a building, and it is also necessary to lay a 'foundation' before a high-rise building can be built. If the foundation is not strong enough, the higher the cover, the greater the risk of collapse.

Until the end, it leads to confusion and cannot accurately grasp it. So I think it's very important to learn the basics.

The content of the first chapter is relatively simple, and it is basically a summary of the content of the whole book, so it is recommended that you only need to have a general understanding. However, there are basic accounting assumptions that need to be mastered, because the basic accounting assumptions are a basic premise for confirmation, measurement and reporting in accounting, and can be said to be a foundation of accounting discipline, so I personally believe that it must be kept in mind and deeply understood. The accounting subject is an important element in the assumption, once the subject is determined, the central object and service object are also determined, and all accounting activities revolve around this subject.

However, it is important to note that an accounting entity may not be the same as a legal entity. In general, the legal subject must be the accounting entity, but the accounting entity may not necessarily be the legal entity. This point must be clearly distinguished, and the two must not be confused.

After the accounting entity is determined, it is logical to survive and naturally produce business activities, and this business activity will definitely be sustainable. Once an enterprise is unable to continue to operate its main business normally, then there must be a problem with the accounting entity, and its survival is threatened. However, if it is directly assumed that an accounting entity cannot carry out going concern, it is obviously a mistake and will mislead economic decision-making.

So, let's assume that going concern is not a concern.

However, with accounting periodization, different accounting entities will have a basis for bookkeeping, so that accounting treatment methods such as receivables, payables, depreciation, and amortization will appear. Therefore, it is not difficult to see that it is also important to make reasonable accounting periodizations. At the same time, our study of accounting subjects should also be a key focus of our attention.

Finally, all of the above behaviors must be measured in the corresponding currency through reports, showing a set of valuable data to the user. Therefore, it is also very important to choose a reasonable currency to reflect everything that is intended to be illustrated, so as not to mislead users.

Through deep understanding and the help of classic exercises, we can firmly grasp and build a more solid foundation of basic knowledge. In this way, in the subsequent learning process, we can ensure that the general direction will not be seriously biased, and the understanding of the problem will be more accurate. With all this, your knowledge structure will be stronger and more lofty.

In addition, in the learning process after firmly grasping the basic knowledge, it is also necessary to pay attention to the flexible grasp of knowledge, and to respond to changes with the same. However, as the saying goes, "everything never changes". After a period of study, I gradually realized the importance of basic learning.