How can I learn elementary accounting practice well I only scored 44 points in the exam this year, s

I've forgotten all about it, the test questions should be so easy, and it should be no problem for you to familiarize yourself with the basics.

The junior accounting title exam is actually not difficult, and as the easiest and introductory exam in the accounting exam, the difficulty is also the lowest. As the saying goes, those who are difficult will not, those who will not be difficult, as long as you plan to study and brush up on questions every day, it is very simple to pass the exam.

1.I should be familiar with the syllabus of the exam, and start reading two books, economic law and accounting practiceIt is recommended that if you have no foundation, you must watch online courses or go to face-to-face courses online3Buy past papers by yourself, brush up on the questions and do the questions.

4.I take the time to memorize economic laws and accounting entries every day.

In recent years, the pass rate of the primary accounting exam has hit a new low, and the pass rate of the exam has been hovering around 20% in the past two years. The Elementary Accounting Exam is a relatively basic exam, but why is the pass rate so low?

There are three main reasons:

Too confident, I think that the beginner should be the easiest exam, it doesn't take too much time, and some candidates in this major feel that the school is completely enough, but the results of the exam are found that many questions will not be available.

During the preparation period, I was lazy, I didn't read books, I didn't do questions, I didn't read textbooks, I didn't review, I fished for three days and dried my nets for two days.

Abandon the exam, and there are people who abandon the exam every year. It also lowered the overall pass rate of the exam.

Elementary Accounting Past Year Exam Questions.

The difficulty of the Junior Accounting Exam is not as difficult as it is legendary. Since there are only 2 subjects to apply for, the difficulty is moderate for everyone. With snacks and good preparations, no problem.

Many people feel that practice is more difficult, because there are more calculation questions, and everyone can put more effort into practice when preparing for the exam, so that people should also put some thought into economic law, and don't take it lightly. Because many candidates have also stumbled in economic law in previous years, it is recommended that everyone understand memorization instead of rote memorization.

With the abolition of the accounting profession, junior accounting, as an entry-level exam in the accounting industry, is not too difficult compared with intermediate accountants, tax accountants, certified public accountants, ACCA, etc. However, we have found that the pass rate of junior accounting is only about 20%. The main reasons are:

First, the abandonment rate is particularly high, and the national average examination rate of junior accounting is only about 67%.

Second, it is not using the right method to prepare and review.

Subject, the junior accounting title exam is an entry certificate for the accounting industry, of course, it will not be difficult.

As long as you prepare for the exam carefully, you can easily pass, because it is a test of the basic knowledge of accounting, and the difficulty can be imagined.

The reason why some people find it difficult and the pass rate is low is because the registration threshold for the primary accounting title examination is low, and the accounting qualification certificate that has replaced it has become a new entry certificate, so it has attracted many people who are not from financial and accounting majors to apply for the examination.

The junior accountant exam has the characteristics of a wide range of examinations, prominent focuses, and flexible questions, which requires candidates to have the ability to analyze and deal with actual cases on the basis of understanding the knowledge of the textbooks, and the difficulty of the exam varies from person to person

Click here to learn more about the relevant conditions for accounting application.

How can I learn elementary accounting well?

1. Understand the characteristics of the subject examination, sort out and summarize the key content, and review it in a targeted manner. The characteristics of the examination of "Elementary Accounting Practice" are as follows: a wide range of examinations, a small amount of calculation, the overall difficulty is not large, and the examination questions over the years have the characteristics of repetition and similarity.

Therefore, candidates need to summarize and sort out the key content, list it, have clear ideas and clear goals, review key content and high-frequency test points in a targeted manner, and if the time is enough, be more familiar with the non-key content.

2. ** is the main thing, supplemented by supporting review materials, and the two-pronged approach is carried out. Throughout the past exams, changes and additions to the textbook are almost compulsory, so everyone should be proficient in the basic knowledge of the textbook. If you feel that the textbooks of elementary accounting practice are boring to review and a little difficult to learn, it is recommended to purchase institutional tutorial books.

3. Brush up on questions scientifically and allocate time reasonably. The angle and type of questions in "Elementary Accounting Practice" are changeable, the form of questions is mainly in the form of entries, and the chapters of indefinite multiple-choice questions are fixed.

What are some good tips for beginner accountants?

1.Multiple choice questions

This type of question requires candidates to read the question carefully and choose a correct answer from 4 answers. You should be good at using judgment, elimination, and comparison methods to answer. Although this type of question seems relatively easy, the content of the test questions mainly involves some scattered test points.

Therefore, when preparing for the exam, candidates should have a comprehensive grasp of the knowledge and content of the textbook.

2.Multiple-choice questions

Multiple-choice questions require candidates to choose two or more correct answers from a wide range of answers, and do not hesitate to do this kind of question, and do not revise it repeatedly. When doing this kind of question, it is mainly to assess the candidate's logical thinking ability and the solidity of basic knowledge. In order to be able to do multiple-choice questions accurately, when facing this kind of exam question, you must first learn to be calm and analyze comprehensively.

3.Multiple-choice questions

This type of question is a relatively difficult type of question, mainly for the comprehensive investigation of knowledge points, in order to be able to do non-directional multiple-choice questions. Usually when studying and reviewing, you can take a branch-style knowledge sorting method, and you should classify the knowledge points and content that are easy to confuse together, and carry out centralized and comparative memory, so as to facilitate future questions.

1. Master the basic concepts and theories of accounting As a professional basic course, this course has many related concepts and theories, and it is necessary to accurately understand the meaning of these concepts, and not only to master the content of related theories, but also to be able to use them flexibly.

2. Master the basic method of accounting Basic accounting will teach us how to account for specific economic operations, such as: setting up accounting subjects and accounts, double-entry bookkeeping, filling in and auditing vouchers, registering account books, asset calculation, liability calculation, owner's equity calculation, cost calculation, profit calculation, property inventory, preparation of accounting statements, etc. For these accounting methods, everyone is required to be proficient.

3. Master the basic skills of accounting This course is more practical, requiring students to conscientiously complete the practical operation homework, and ask teachers and accountants for advice, so as to increase some perceptual understanding of vouchers, account books, statements, etc., so that they can use the learned theories and methods to independently complete a series of accounting work.

Elementary Accounting Practice is one of the courses for the Junior Accountant exam. To learn basic accounting practices well, you must first have the most basic accounting knowledge, such as T-shaped accounts, credit and debit bookkeeping, etc.

After having the most basic accounting knowledge, it is recommended to purchase relevant elementary accounting practice books, first understand the content of the whole book from the table of contents, and then start to study chapter by chapter.

After each study, you should practice relevant exercises to consolidate your knowledge, do more test papers and cases, and only in practical application can you digest the knowledge you have learned.

At the same time, with confidence. Elementary accounting practice is not very difficult, more memorization, more memorization and more practice, you can learn it well in two or three months. If you take the first exam, you should also study economic law.

In order to do well in the subject of "Elementary Accounting Practice", candidates need to master the framework of the subject examination syllabus, practice the systematic chapters of the examination syllabus, make a reasonable preparation plan and strictly implement it, be proficient in the content of the past past questions and review them in a timely manner in the process of doing the questions.

How to prepare for the Elementary Accounting Practice?

1. Arrange time reasonably and develop good habits.

Candidates can make a reasonable daily study plan and strictly implement it, adapt to the rhythm of exam preparation as soon as possible, and develop good study habits.

2. Pay attention to understanding and combine it with practice.

The content of the course "Elementary Accounting Practice" is closely related to accounting practice, and candidates should learn to integrate theory with practice and comprehensively apply relevant knowledge points. Although some test points seem to be long and difficult to understand, if they are brought into the actual work situation, it will be much easier for everyone to understand.

3. Practice more.

When preparing for the Elementary Accounting Practice, focus on practice. After learning the content of a chapter, it is best for candidates to do some matching practice questions, on the one hand, to exercise their application ability, on the other hand, they can also find their own learning problems in time, constantly review in the process of doing questions, deepen their memory, and continuously improve their weak points.

What is the content of the Hunger Crack Test in Elementary Accounting Practice?

The exam content of "Elementary Accounting Practice" covers accounting overview, assets, liabilities, owners' equity, income, expenses and profits, financial statements, management accounting basics, **accounting basics, etc. The questions in this subject mainly test the candidate's ability to deal with the basic business of accounting. The test questions are all objective questions, including multiple-choice questions, multiple-choice questions, true/false questions, and open-ended multiple-choice questions, and the test duration is 105 minutes.

What is the textbook of "Elementary Accounting Practice"?

The textbook is compiled by the Accounting Qualification Evaluation Center of the Ministry of Finance and published by the Economic Science Press of Zhongcai Media Group.

This textbook mainly introduces the basic theory of accounting and the method of accounting processing, focuses on the candidates' business operation ability, and at the same time examines the necessary basic theoretical knowledge, and requires the candidates to be proficient in using basic accounting skills to solve conventional accounting practice problems.

Looking at the examination situation over the years, the difficulty of the primary accounting exam has not changed much, the content of the test center is relatively basic, I believe that the difficulty of primary accounting this year is not much different, the 2022 primary accounting exam is approaching, the following deep space network will share a few review strategies with you, let's take a look.

1. Teaching materials are fundamental.

For studying and preparing for the primary accounting exam, the most basic thing is to return to the textbook, because the content of the primary accounting exam basically comes from the textbook, therefore, as long as the candidates focus on the key points in the textbook, it is not a big problem to get 60 points.

Secondly, in terms of learning skills, it is recommended that Lu Zechun should study the two subjects together, because the knowledge points of these two subjects are closely interconnected, especially for candidates who do not have enough time to study quietly, there is no need to separate a subject to study. At the same time, it is recommended that you can combine the 2022 junior professional title intensive course course, and under the guidance of famous teachers, the pass rate can be greatly improved.

Second, grasp the real questions.

In this sprint stage of exam preparation, there will be no review = waste of time, and how to use the limited time to review and do questions scientifically and reasonably is the key to whether you can pass the exam.

In the sprint stage, we need to make good use of the real questions and understand the specific situation of the annual exam through the real questions. Make good use of the real questions is not to brush the questions of recent years and pass it, do the questions in the fine but not more, no matter how many questions can not be thoroughly understood or have no effect, we must understand the logic of the teacher's questions from the real questions and the more test points.

Third, the final sprint.

A few days before the exam, that is, when it comes to the final sprint of the preparation for the exam, as a candidate, you should focus on the wrong questions and the efficiency of answering the questions. In terms of doing questions, in order to adapt to the rhythm of the exam in advance, candidates also need to exercise well in terms of the speed of doing questions, and control the time for each question.

Fourth, put your heart and soul into it.

Study carefully and brush up on questions seriously, this is also a common topic. The pass rate of the primary accounting exam is not high, because many candidates are not well prepared for the exam, or even the naked exam, which of course cannot be passed. The method is appropriate, the review is comprehensive, the rhythm of the exam is adapted in advance, and the good attitude is added.

"Get through this last boring month, and believe that you will have a good result."

1 All here are the students of Wuhan Anxin accounting training, at the end of the course there is a feeling, it can be regarded as a summary of their own way to learn this course, written here, I hope it can help you.

First, from the overall grasp of the content of the textbook, especially the chapter on assets, we can see that it is divided into seven subsections, namely: monetary funds, receivables and prepayments, transactional financial funds, inventory, long-term equity investment, fixed assets and investment real estate, intangible assets and other assets. Knowing what we learn in this chapter can help us grasp the context of the chapter as a whole, so that we will not be confused in the process of learning.

Second, it is necessary to clearly define, and many knowledge points and test points are based on definitions. For example, the definition of assets refers to the resources formed by the past transactions of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise.

There is a multiple-choice question based on the definition of assets: Select one of the following items that is not an asset of the enterprise--- a operating leased asset b idle equipment c a financial leased asset d an operating leased asset. With the key phrase "owned or controlled by the business" in mind, it is easy to select "operating leased assets" among the options.

3. Proficient in the content of accounting standards. Although there are many things stipulated in the accounting standards, they are all very important, and exams are often involved, so we should pay attention to them in the learning process.

4. Memorize accounting methods and formulas.

1.the methodology for determining the impairment of receivables; Direct transfer method allowance method Provision for bad debts accrued in the current period = amount of provision for bad debts payable in the current period calculated according to accounts receivable - (or +) credit (or debit) balance of the "provision for bad debts" account.

2. Valuation method of issued inventory: accounting at actual cost; Individual pricing method, first-in, first-out method, month-end one-time weighted average method, moving weighted average method according to planned costing; Reconcile through the Material Cost Variance account.

3. Depreciation method of fixed assets; Life averaging method: annual depreciation rate = (1 - estimated net residual value rate) Expected service life Work volume method Double declining balance method: 2 Estimated service life Sum of years method:

Annual depreciation rate = remaining useful life The sum of the number of years of the expected useful life.

Although the course of elementary accounting practice is almost over, it is still necessary to continue to do practice questions to consolidate knowledge during the preparation period.