What are the key points of financial accounting knowledge and what are the basic knowledge of accoun

<>Finance and accounting are two different positions, which are generally not separated by enterprises and are collectively referred to as accounting.

Finance and accounting generally include: accounting, cashier, custodian and other positions.

Accounting is divided into industry, commerce, construction, development, catering, tourism and other enterprise accounting and budget accounting of administrative institutions.

Accounting in the enterprise is generally divided into management, supervisor, procurement, production, cost, current and other accounting positions according to the work department;

Or according to the content of the work, it can be divided into: general ledger, bookkeeping, auditing and other accounting positions.

These internal classifications should be arranged according to the nature of the unit, the size of the business, etc., some can be set up separately, some can be combined, and some can be completed by one person.

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1.There are two major functions of accounting: reflection function and supervision function.

2.The six elements of accounting: assets, liabilities, owners' equity, income, expenses, and profits.

3.There are four assumptions in accounting: accounting entity, going concern, accounting periodization, and monetary measurement.

4.Accounting Identity: Assets = Liabilities + Owners' Equity 5

There are four principles for the recognition and measurement of accounting elements: the accrual principle, the matching principle, the historical cost principle, and the division of revenue expenditure and capital expenditure.

The knowledge points of financial accounting are as follows:1. The four basic premises of accounting are: accounting entity, continuing operation, accounting periodization, and monetary measurement.

2. The economic origins of management accounting and financial accounting are different, and the service objects are different.

3. Provide general financial accounting informationThe accounting information provided by financial accounting should meet the needs of all aspects, and the financial association will not only provide accounting information for relevant parties outside the enterprise, but also provide accounting information for internal management services of the enterprise.

4. Due to the different sources, different subjects, different coverage and objects, and different focus of financial accounting and management accounting, although the two have the common characteristics of accounting, on the whole, management accounting is more like the intersection of management and accounting, and it is more management than accounting, just like smart phones are the cross products of computers and mobile phones, but more like computers.

5. Financial accounting is helpful to assess the performance of the economic responsibility of the enterprise management.

This is a bit broad, and knowledge points, such as these, are commonly used in financial accounting.

The contents of financial knowledge are described as follows:

a) Set up an account.

Setting up accounts is a special method for classifying, accounting, and supervising the specific contents of accounting. Since the specific contents of accounting objects are complex and diverse, in order to systematically account for them and supervise them on a regular basis, it is necessary to scientifically classify economic operations so that they can be recorded in a categorical and continuous manner, so as to obtain a variety of information and indicators with different pure orange properties that meet the needs of operation and management.

2) Double-entry bookkeeping.

Double-entry bookkeeping refers to a method of bookkeeping in which two or more interrelated accounts are registered at the same time for the same amount of each economic transaction that occurs. The use of double-entry bookkeeping method can fully reflect the ins and outs of each economic business, and can prevent errors and facilitate the inspection of the correctness and completeness of account books, which is a relatively scientific bookkeeping method.

3) Fill in and review vouchers.

Accounting vouchers are written proofs that record economic operations, clarify economic responsibilities, and serve as the basis for bookkeeping. Correctly filling in and examining accounting vouchers is the basis for accounting and supervising the financial revenues and expenditures of economic activities, and is the prerequisite for doing a good job in accounting work.

4) Register accounting books.

The registration of accounting books is referred to as bookkeeping, which is to classify in the account books on the basis of the accounting vouchers that are audited and correct, and record the various economic parts and businesses continuously and completely, so as to provide a complete and systematic record of various economic operations for economic management, so as to provide complete and systematic accounting information for economic management. Account books and records are important accounting materials and an important basis for accounting analysis and inspection.

5) Cost calculation.

Cost calculation is a special method for collecting and allocating various expenses incurred in the process of production and operation according to a certain object, so as to determine the total cost and unit cost of each object. Product cost is an important indicator that comprehensively reflects the production and operation activities of an enterprise. Correct cost calculation can assess the level of expenses in the production and operation process, and at the same time is the basis for determining the profit and loss of the enterprise and formulating the best products.

And provide important data for enterprises to make business decisions.

6) Property inventory.

Property inventory refers to a special method of ascertaining the actual amount of various property and materials by taking inventory of physical objects and checking accounts. Through the property inventory, the correctness of the accounting records can be improved and the accounts can be ensured to be consistent. At the same time, it is also possible to find out the custody and use of various property and materials and the execution of various settlement funds, so that measures can be taken in a timely manner to sort out the backlog or damaged materials and the funds that have not been received within the time limit, and to strengthen the management of property and materials.

7) Preparation of accounting statements.

The preparation of accounting statements is a special method to reflect the economic activities and results of enterprises, administrative institutions on a regular and comprehensive basis in a specific form. Accounting statements are mainly based on the records in the account books, and a complete set of accounting indicators is produced through a certain form of processing and sorting, which is used to assess and analyze the implementation of financial plans and budgets, as well as an important basis for preparing the next financial and budget.

If you want to pass the primary accounting exam, you must master the key points of basic accounting knowledge, so what are the key points of basic accounting knowledge? The following is the relevant information I have compiled to help those who want to apply for the junior accounting exam.

The basics of accounting themselves are all basic contents, in fact, they mainly rely on memorization, and there are more knowledge points in the exam. If you want to pass the primary accounting exam quickly, you either have to study your own, or go to a training class to review systematically under the guidance of the teacher.

1.The basic knowledge of accounting mainly includes:

1. The concept of accounting.

2. Basic characteristics of accounting.

3. Accounting functions of accounting.

Fourth, the supervisory function of accounting.

5. The object of accounting.

2.There are six elements of accounting: assets, liabilities, owners' equity, income, expenses, and profits.

Accounting equation: assets = liabilities + owners' equity, assets = equity (equity is divided into liabilities and owners' equity. ）。

Profit = Income – Expenses. Accounting subjects are divided into assets, liabilities, commons, owners' equity, costs, profits and losses and other knowledge points according to the accounting elements to which they belong.

When registering, candidates need to pay attention to the following points:

1) Applicants should register in strict accordance with the conditions, and be responsible for the authenticity and completeness of personal basic information, educational background and other information.

2) When reviewing the registration conditions, applicants should submit academic certificates, resident identity certificates and other relevant materials.

3) The registration qualification review methods are different in different places, and there are three types of registration qualification review methods for junior accountants in 2019: on-site audit, online audit and post-examination audit.

On-site audit, that is, candidates with relevant certification materials, according to the notice to the designated place for qualification examination.

Online review, that is, candidates fill in their personal information online, and the exam registration system will automatically review it.

Post-examination review, that is, after the announcement of the examination results, the qualified candidates will be subject to qualification examination, and if they do not pass, the qualified results will not be issued.

4) Candidates need to remember their online registration number and other relevant information.