How difficult are the subjects in the 2021 Junior Accounting Exam

1. Primary accounting subjects.

Difficulty analysis

The subjects of the primary accounting examination are "Elementary Accounting Practice" and "Fundamentals of Economic Law". According to the feedback of candidates over the years, the overall content of the primary accounting examination focuses on the basics, but there is also a certain degree of difficulty, so attention should be paid to the preparation for the exam.

Elementary Accounting Practice is relatively difficult, with two-thirds of the scores to be calculated, and this part of the content has a lot of flexibility and may be a hindrance in the whole exam.

The content of "Fundamentals of Economic Law" may seem relatively simple, but it occupies an important position in the theoretical system of the entire primary professional title examination, which inevitably requires everyone to have a deeper understanding of it, so the difficulty of the examination may be increased, although the content of the textbook is not very much, but each examination makes everyone feel very difficult.

Second, the primary accounting examination method

In 2021, the primary accounting examination will be paperless and computer-based, and candidates who register for the primary accounting examination can familiarize themselves with the computer-based examination system and the relevant requirements of the examination in advance through the "National Accounting Qualification Evaluation Network" (the primary qualification paperless examination answer demonstration, operation guide, and simulated answering operation practice system).

3. 2021 Junior Accounting Examination Time

The 2021 Junior Accounting Exam will be held from May 15 to May 19 and from May 22 to May 23. The specific arrangements are as follows:

8:30-11:30: Fundamentals of Economic Law in Elementary Accounting Practice.

14:30-17:30 Elementary Accounting Practice: Fundamentals of Economic Law.

The above is the relevant sharing of the difficulty of each subject of the 2021 primary accounting exam, I hope it will be helpful to you, if you want to know more about the relevant content of the junior accounting title exam, you are welcome to pay attention to this platform in time, it will continue to be updated for you, remember to check it!

Elementary Accounting Practice

It is relatively difficult, with two-thirds of the scores to be calculated, and this part of the content has a lot of flexibility and may be an obstacle in the whole exam.

Required test points: Accounting element measurement attributes - accounting measurement is the process of determining the amount of accounting elements that meet the recognition conditions by registering them in the accounts and reporting them in the financial statements.

Use some special graphics to memorize important knowledge points, form a cycle of knowledge points, and promote everyone's learning of the framework and connection between knowledge points.

Assets: many knowledge points, high test scores, key memory;

Liabilities: There are many adjustments to the content of the textbooks, which will be investigated.

Fundamentals of Economic Law

The knowledge looks at the content is relatively simple, but because of its importance in the theoretical system of the entire primary professional title examination, it is inevitable that everyone has a deeper understanding of it, so the difficulty of the examination may be increased, although the content of the textbook is not very much, but each exam makes everyone feel very difficult.

The knowledge points in the chapter handouts are presented to you in the form of branches, and the types of exam questions that may be encountered in the exam are given, so that you can have more confidence in the process of preparing for the exam.

Payment and Settlement Law: The focus of the investigation over the years, the need to focus on memorization;

Legal system of value-added tax and consumption tax: There are many test centers and high scores, so you need to strengthen your memory.

Advice on how to prepare for the exam

From the perspective of the specific content of the two subjects, "Fundamentals of Economic Law" and "Elementary Accounting Practice" complement each other, and the two different learning ideas are alternated, which will inevitably make our preparation process less boring.

When preparing for these two subjects, try to maintain a consistent pace, and if you have difficulties in learning a certain subject, you should understand it in time and do not delay.

Elementary accounting past year exam questions are collected and analyzed in detail.

It's okay to prepare for the 2022 junior accounting exam and look at 2021. The new textbook for junior accounting in 2022 will be released in December, so you don't have to wait for the new book to come out before starting to review.

There is little comprehension knowledge of the basic economic law, that is, to test memory, you can use memory to memorize, it will be much easier, but economic law can not be not studied for half a month, and the two subjects must be cross-studied, otherwise it is really difficult to pick up one of them again, and you must insist on reviewing until the moment before the exam.

Exam registration. Those who register for the primary qualification examination should meet the following conditions: Adhere to principles and have good professional ethics; Conscientiously implement the "Accounting Law of the People's Republic of China" and the national unified accounting system, as well as relevant financial laws, regulations, rules and regulations, and there is no serious violation of financial discipline; Perform job responsibilities and love their work; Have a high school diploma (including high school, technical secondary school, vocational high school and technical school) or above recognized by the national education department.

Those who meet the registration conditions shall register at their place of work if they are on the job, students at the place of their student registration, and other personnel at their place of household registration or residence. Residents of Hong Kong, Macao and Taiwan who meet the registration requirements should register at their place of residence or place of work in the Mainland; Those who are studying in schools in the Mainland should register in the place where they are registered.

The new textbook for Junior Accounting in 2022 is now available for purchase on the official website, and it is recommended to use the new textbook, and you can read the old textbook before the new textbook arrives.

Preparation method: 1. Choose the online course that suits you The primary accounting exam is an entry-level exam in the accounting industry, which is not too difficult compared with other accounting certificate exams, but the pass rate is not high, and it is maintained at about 15%-20% every year.

The reason for this pass rate has a lot to do with the candidate's preparation for the exam.

Elementary accounting involves a lot of content and a wide range, and every sentence in the book may be used as the basis for the question.

2. The question is not to do as much as possible, but to ensure quality is the key.

Brushing is a must, but know what your purpose is.

There is a truth of education, "the most valuable exercises in the world are not the exercises made by experts, but the exercises that you have made wrong", the wrong questions have a pointing effect, which can help you accurately locate the knowledge points that you can not fully understand and master, and by sorting out and reviewing the wrong questions, everyone's knowledge framework will be clearer, so as to further improve the review effect of consolidation.

Hengqi Education and many well-known universities in China have long-term business cooperation relations, such as Zhongnan University of Economics and Law, Jiangxi University of Finance and Economics, Southwestern University of Finance and Economics, Henan Institute of Science and Technology, Henan Vocational College of Economics and Trade and other institutions.

At the same time, the teachers of Hengqi self-examination can only take up their posts after the formal assessment mechanism, which fully guarantees the teaching quality of Hengqi.

The difficulty of this afternoon's early spring cherry level accounting exam is still in the "Elementary Accounting Practice", many students who walked out of the examination room in advance said: the examination practice has a feeling of reading comprehension, relatively speaking, economic law is relatively simple, in fact, the difficulty of the exam is more of their own feelings, to a certain extent, they will be affected by the preparation for the exam, usually accumulate more knowledge, grasp the basic test points, in order to better understand the intention of the question, and achieve ideal results.

Elementary Accounting Practices is relatively difficult, the content is not easy to understand, and it may be a roadblock in the whole exam. "Elementary Accounting Practice" is a practical subject, and it is impossible to pass the exam by rote memorization, and candidates must truly understand the methods and principles of these practices. At the same time, the flexibility of this part of the content is very large, and the selectivity of calculation questions is a major feature of primary accounting practice.

It is recommended that candidates should pay attention to comprehension and memorization when reviewing "Elementary Accounting Practice", deepen their understanding of knowledge points by doing questions, and grasp the same problem from multiple perspectives.

The knowledge of "Fundamentals of Economic Law" looks relatively simple, but because of its importance in the theoretical system of the entire primary professional title examination, it will inevitably require everyone to have a deeper understanding of it. Although the examination scope of the foundation of economic law is wide, although it does not appear out of the content of the textbook, the test points are very detailed, and students must firmly grasp the content in the textbook in order to pass the test. Although the content of the textbook is not very large, it is very difficult for everyone to take the exam.

It is recommended that candidates use mind maps to establish an overall knowledge framework, master the basic content of the law, and systematize the fragmented knowledge, so that the review will be more organized.

In general, the primary accounting exam focuses on the basics, the assessment form is simple, the examination is meticulous, and the scope is wide, in short, the exam is relatively simple but it is not easy to pass the exam!

There are two subjects in the primary accounting exam, "Elementary Accounting Practice" and "Fundamentals of Economic Law", and candidates must pass both exams at one time to be deemed to have passed the exam. There will be some changes in the textbooks of the Elementary Accounting Examination every year, but the changes are generally not significant.

The textbook for the 2021 Junior Accounting Title Examination has been released. Judging from the textbooks of the 2020 Junior Accounting Title Examination, the textbooks of the "Elementary Accounting Practice" and "Fundamentals of Economic Law" exams have been changed, which are detailed as follows:

1. Analysis of the changes in the textbook "Fundamentals of Economic Law".

In 2021, the content of the textbook has not changed substantially, and the changes are mainly manifested in the fact that the changes in the content of the textbook are mainly concentrated in Chapter 6, mainly due to the formal legislation of deed tax, resource tax, and urban maintenance and construction tax, and the content of deed tax, resource tax, and urban maintenance and construction tax has been adjusted according to relevant laws. The other chapters do not have many substantive changes, mainly on the basis of the original textbook, the language expression is more concise and accurate.

Posture collapses. 2. Analysis of changes in the textbook of "Elementary Accounting Practice".

There has been no major change in the textbook as a whole, with no substantial changes in Chapters 1, 4, and 7; Clause.

There were minor changes in the two, three, five, six, and eight as a whole.

Candidates with a foundation in accounting are generally candidates majoring in accounting, or candidates working in accounting. For these exams, the difficulty is moderate. As long as we continue to study according to the right study methods, passing the exam is not a problem.

Every year, a large number of candidates take the Junior Accounting Certificate Exam, and many pass once. As a result, the review of the Junior Accounting Certificate is not as difficult as expected.

However, zero-based candidates do not have a foundation in accounting, their learning efficiency is not high at the entry stage, and their understanding of professional terms and concepts is relatively slow, and sometimes they cannot read textbooks.

In addition, zero-based candidates have no experience in learning accounting, do not have enough understanding of the exam, and sometimes the content that they study hard is not the focus of the exam, and there will be an unreasonable allocation of energy for exam preparation.

According to the feedback of the candidates, some candidates find it easy, some candidates find it difficult, and some candidates feel that it is very simple, but they don't seem to answer it correctly, and it seems that the difficulty of the exam questions still varies from person to person.

The subjects of the primary qualification examination include "Elementary Accounting Practice" and "Fundamentals of Economic Law". Those who take the primary qualification examination must pass all the subjects within one examination year to obtain the primary qualification certificate.

The test questions of the "Elementary Accounting Practice" course mainly test the candidates' ability to deal with the basic business of accounting; There is a lot of flexibility in this part of the question, and candidates should practice more.

The questions in the Fundamentals of Economic Law course mainly test the candidate's mastery of the basic laws and regulations related to accounting.

The Basis of the Economic Elder Law involves many chapters and complex content. For the knowledge points of economic law, it is necessary to memorize them in a hurry, and strengthen their memory in combination with exercises. Before memorizing, it is necessary to understand what you have learned.

Distinguish the degree of importance, strengthen the memory of the key points and difficult points, understand the piggyback memory for ordinary knowledge points, and pay attention to analysis and find breakthroughs for knowledge points that are easy to confuse. If you make mistakes, you should organize your own notes and use your spare time to read more.