What kind of knowledge do you need to test for the Junior Accounting exam?

There are 2 subjects to be taken for the Elementary Accounting Certificate, and the subject titles are "Elementary Accounting Practice" and "Fundamentals of Economic Law", both of which are compulsory subjects. Beginner + practical five-day on-the-job training camp.

Exam question types:

1. Primary Accounting Practice:

Multiple-choice questions (20 questions, 40 points), multiple-choice questions (10 questions, 20 points), True/False questions (10 questions, 10 points), and multiple-choice questions (15 questions, 30 points).

2. Basis of economic law:

Multiple-choice questions (23 questions, 46 marks), multiple-choice questions (10 questions, 20 marks), True/False (10 questions, 10 marks), and multiple-choice questions (12 questions, 24 marks).

Eligibility criteria: Both subjects are based on a 100-point system, and 60 points are considered to be passed.

[Precautions].

1. The time of the two consecutive examinations cannot be mixed;

2. The passing results of a single subject will not be retained until the next year, and if you want to get the certificate, you need to pass 2 subjects in one examination year.

Elementary Accounting Practice: Single Choice, Multiple Choice, Judgment, Calculation (Entry), General.

Fundamentals of Economic Law: Single Choice, Multiple Choice, Judgment, Calculation (all are tax, 5 points per question, 3 questions), Comprehensive.

The beginner level is really not very difficult. I'll tell you a little bit about the learning experience.

If you are studying accounting, then the beginner is not difficult, compared to the profession, the accounting processing has been strengthened, the statements have also been strengthened, and there is a little more tax knowledge.

The most important thing in learning accounting is to induct and compare the special:

1.For example, induction is accounts receivable, notes receivable, other receivables, accounting content you can summarize, and then there are bad debt provisions, inventory decline provisions, fixed assets impairment provisions, etc., these can be summarized, but pay attention to the difference.

2.The comparison is the current assets versus the current liabilities, and if you learn this way, it will have the effect of spending the same amount of time twice.

3.Learning accounting practice and paying attention to accounting and accounting handling are all taught in such an order.

aInitial measurement.

bSubsequent measurements.

c. Disposal. 4.The difficulty of the basic economic law lies in taxation, and the 3 calculations of the exam will give 15 points to the calculation of taxes, focusing on the basis of taxation such as the taxable value and the taxable quantity, which should be counted and which should not be included.

This is important. For the annual tax examination related to the house, you can look at the past questions to confirm my statement.

5.A new chapter in primary accounting practice is also difficult, especially for non-accounting candidates, the foundation of financial management, especially pay attention to the calculation of the time value of funds, in fact, it is the sum of the proportional number series in mathematics, and the same as the backward formula, mainly do not go to rote memorization, this chapter is not difficult to compare with professional financial management, but for this chapter that has not been added over the years, it is indeed difficult. Simple interest compound interest is easy to calculate, the key is the present value of the final value of the annuity, just start to learn the details, the types of annuities, generally ordinary annuities, that is, postpaid annuities, income or expenditure at the end of each period, but don't memorize here, for example, just remember the end of each period, such as income or expenditure on December 31, if the topic gives January 1, what to do?

It can be quite December 31 every year, so here is the place to pay attention and also to the trick.

Not much to say.

If you are going to apply for training, I suggest that you apply for an online school, after all, after you apply for the exam, buy the primary parameter test, whether you use it to pass easily, or use your dream to come true, it is the editor-in-chief of the online school.

If you still don't understand something, you can add me hi.

Exam subjects include "Fundamentals of Economic Law" and "Elementary Accounting Practice". A person who takes the primary qualification examination can only obtain a primary qualification certificate if he or she passes all the subjects in one examination year. In the 20-year primary accounting examination, the examination time of the subject of "Fundamentals of Economic Law" was changed to 75 minutes, and the examination time of the subject of "Elementary Accounting Practice" was changed to 105 minutes.

The specific notice of 21 years has not yet come out!

The primary exam exams the fundamentals of economic law and accounting practice, with single-choice, multiple-choice and practical answers, and you can take a look at the knowledge points.

To take the Elementary Accounting exam, there are two subjects to be examined: Elementary Accounting Practice and Fundamentals of Economic Law.

Accounting Junior Title Review Skills:

One is to practice skills.

Exercises should be done at the end of each chapter of the textbook, but you can do it after reading each chapter, and be careful not to write the answers directly in the book, but to use a separate piece of paper. Many of the practice questions at the back of the book are from previous years, which is very useful. Then, before the exam.

One or two days to do the test papers of the past two years, one is to familiarize yourself with the question types of the formal exam, and the other is to have a certain number of questions or knowledge points repeated in the exam questions every year. If you have time, you can also do the questions in the workbook.

The second is reading skills.

Mainly look at the primary accounting title examination textbook, although the 2014 primary accounting title examination syllabus has not been officially announced, at this stage candidates can refer to the 2013 primary accounting title examination syllabus. Summary of reading skills: read carefully for the first time and mark down what you think is important; The second time you can pick the important ones to see; When you go to the third time, you have to look at it carefully, and try to remember as much as possible what you didn't pay attention to in the first two times.

When reading a book, you may not have much impression after reading it for the first time, but it doesn't matter, you can't stop because you can't read it or remember it, you have to grit your teeth and read it, and it feels good to read it for the second time, especially the third time. Many of us just give up when we feel that we can't remember or watch it for the first time, which is a pity. In addition, regarding various kinds of tutoring outside, the effect of listening to lectures is different from self-study, and listening to lectures can achieve twice the result with half the effort.

The third is to persevere.

Reading books is not three days of fishing, two days of drying nets, reading books and doing practice for four hours a day, and another day on Sunday, fighting continuously, all the way to the exam, this is very beneficial to us.

Fourth, know how to make trade-offs.

There are many contents involved in the primary accounting title examination, some of which are difficult to understand, and some are difficult to remember. However, in the first round of review, it is recommended that you try to overcome the difficulties.

The subjects of the primary accounting title examination are "Elementary Accounting Practice" and "Fundamentals of Economic Law". The examination implements the examination system of unified national organization, unified examination time, unified examination syllabus, unified examination proposition, and unified qualification standard, and is held once a year in principle.

The primary accounting title examination involves two parts: "Elementary Accounting Practice" and "Fundamentals of Economic Law".

Regarding the examination, the examination time of the subject "Elementary Accounting Practice" has been adjusted to 2 hours, the examination time of the subject of "Fundamentals of Economic Law" has been adjusted to hours, and the examination time of the two subjects in the computer-based test area has been adjusted to a total of hours; The two subjects are taken consecutively, and the test results are calculated separately.

Question types of primary accounting title exams: multiple-choice questions, multiple-choice questions, judgment, indefinite multiple-choice questions, and some areas pilot computer-based tests, written tests and computer-based tests are just different in the form of the exam, and the exam question types are the same.

Examination of the basis of economic law and primary accounting practice, the primary accounting practice is deepened on the basis of the accounting foundation, the content has increased a small part, the basis of economic law is tested labor contract legal system, business tax, individual income tax, payment and settlement, and other related tax legal systems and tax collection management systems, the basis of economic law is more troublesome, and the knowledge points are more scattered and scattered.

The primary accounting title examination, also known as the assistant accountant examination and the primary accounting professional and technical qualification examination, is an examination organized by the whole country, with a unified examination time, a unified examination syllabus, a unified examination proposition, and a unified qualification standard, and is held once a year in principle.

Persons engaged in accounting work in state organs, social organizations, enterprises, institutions and other organizations and who meet the registration requirements can apply for the examination.

Those who pass the examination will be issued with the "Accounting Professional and Technical Qualification Certificate" uniformly printed by the Ministry of Personnel and printed by the Ministry of Personnel and the Ministry of Finance, which is valid nationwide. The knowledge base and practice involved in this exam are necessary knowledge for junior financial personnel such as cashiers, accounting assistants, and accountants.

Apply for the primary accounting professional and technical qualification. According to the Interim Provisions, it is necessary to pass the examination of all subjects (basic economic law and elementary accounting practice) in one examination year in order to obtain the accounting professional and technical qualification certificate, so you must apply for two examination subjects at a time.

According to the needs of the work and the principle of having both ability and political integrity, the employer may select the best accountants from among the accountants who have obtained professional and technical qualifications in accounting.

Elementary Accounting is an examination of two subjects, one is accounting practice and the other is the foundation of economic law. The test questions are multiple-choice questions (36 points, with 24 questions), multiple-choice questions (30 points, with 15 questions), true/false questions (10 points, with 10 questions), and indefinite multiple-choice questions (24 points, with 4 questions and 3 questions). It is worth noting that multiple-choice questions must be selected correctly to be scored, and indefinite items are less but good to be scored.

A full score of 100 points, 60 points to pass, and two subjects to pass at the same time to get the primary accounting certificate. The test method is different every time, but the basic framework is similar.

Exam Subjects: Elementary Accounting Practice, Fundamentals of Economic Law.

Question types and answer requirements for the primary qualification examination.

1. The basis of the proposition.

The propositions of the 2020 primary qualification examination are based on the 2020 primary qualification examination syllabus, and the content of the examination does not exceed the scope of the examination syllabus.

2. The type of test questions.

The questions of the two subjects of "Elementary Accounting Practice" and "Fundamentals of Economic Law" in the 2020 Primary Qualification Examination are all objective questions, and the question types are the same as those in 2019, which are multiple-choice questions, multiple-choice questions, true/false questions, and indefinite multiple-choice questions.

3. Answering requirements.

The primary qualification examinations are all paperless and conducted on a computer. The test questions, answer requirements, and answer interface are displayed on the computer monitor, and candidates should use the computer mouse and keyboard to answer the questions on the computer answer interface.

4. Scoring principles.

The score and scoring rules of each type of test question for each subject shall be explained before each type of test question in the test paper, and computer marking shall be implemented.

Elementary Accounting examines the basics of economic law and elementary accounting practice. In order to get the junior accountant certificate, candidates need to take two subjects at once. There are four types of questions, namely single-item, multiple-item, open-ended multiple-choice questions and true/false questions.

Characteristics of the examination of each subject of the junior accounting title:The Elementary Accounting Practice exam is mainly about verbal memory and calculation, which is more difficult than the Fundamentals of Economic Law exam, which requires candidates to have various comprehensive abilities, and also lays the foundation for the study of Fundamentals of Economic Law.

"Fundamentals of Economic Law" is relatively not as difficult as "Elementary Accounting Practice", the content of the test center is strong, and most of the content needs to be understood and memorized by candidates, and the content of the textbook may change every year, so it is necessary to pay special attention to the content that changes in the textbook, which is often the most difficult part of the exam.

The content of the Junior Accounting Exam is as follows:

The main assessment content of primary accounting includes two aspects, which are "Primary Accounting Practice" and "Fundamentals of Economic Law", and the primary accounting practice is mainly based on the professional skills and data processing methods of accounting personnel. The basis of economic law is mainly based on economic academic theories, laws and regulations.

First, the assessment content of primary accounting:

Fundamentals of Economic Law: The content of this subject involves more than individual income tax, enterprise income tax, relevant provisions of contract law, etc., and involves many laws and regulations, which may be boring to memorize.

Elementary Accounting Practice: The underwear and limbs involved in this course mainly include the accounting of assets, income and expenditure, the production of various accounts, etc., which may require more comprehensible memory content, although it is difficult to memorize, but as long as you master the skills of memorization, you can easily remember the processing methods of various data.

The two subjects of Junior Accounting are objective questions, including multiple-choice questions, multiple-choice questions, true/false questions, and indefinite multiple-choice questions. In principle, the examination is held once a year, and it is an examination with a unified national organization, a unified examination time, a unified proposition, and a unified qualification standard.

How to prepare for the exam for Junior Accounting:

1. Prepare for the exam according to different subjects. Fundamentals of Economic Law, with a focus on public basic subjects. Elementary accounting practice focuses more on practical subjects. When preparing for the exam, you can prepare for the exam by teasing the chiropractic situation.

2. Prepare for the exam according to different question types. Elementary Accounting involves 4 different types of questions, all of which are objective questions, including multiple-choice, multiple-choice, true/false, and open-ended multiple-choice questions. When preparing for the relevant question types, you can summarize the experience and skills of answering the questions by brushing the questions.

The key points to be tested in elementary accounting include accounting subjects and credit and debit bookkeeping, impairment of accounts receivable, trading financial assets, inventory, fixed assets, employee remuneration payable, VAT-related content of taxes payable, owners' equity, income and profit, balance sheet and income statement, etc.

Elementary Accounting Exam Content.

Elementary accounting consists of two subjects: "Fundamentals of Economic Law" and "Elementary Accounting Practice". The "Fundamentals of Economic Law" course mainly examines the candidates' mastery of the basic laws and regulations related to accounting, involving the scope of VAT taxation and the calculation of VAT payable; Calculation of the scope of consumption tax and the amount of consumption tax payable; The basis for calculating the tax and the calculation of the tax payable for urban maintenance and construction tax, vehicle acquisition tax and customs duties. The course of "Elementary Accounting Practice" focuses on the candidates' business operation ability, and requires candidates to be proficient in using basic accounting skills to solve conventional accounting practice problems, involving the measurement attributes and application principles of accounting elements, the classification of original vouchers and accounting vouchers, and the requirements of long-term amortized expenses and product cost accounting.

How to prepare for the exam for junior accounting.

1. Divide the content modules, divide the content of different chapters according to the syllabus, and focus on the key knowledge sections.

2. Make a corresponding study plan. Make a reasonable study plan according to your own situation, and strictly follow the plan to complete the corresponding progress.

3. Practice the corresponding past papers. The past papers of the primary accounting exam can play a good role in guiding learning, and through the practice of the past questions, you can understand the difficulty and focus of the exam and find your weaknesses.

Junior accountant pass requirements.

The passing requirement for the primary accounting examination is 60 points, and the passing score of 60 points or more in two subjects is deemed to have passed the examination. The maximum score for each subject in the Junior Accounting Examination is 100 points. A person who takes the primary qualification examination must pass two subjects in one examination year in order to obtain the primary qualification certificate.