Today s accounting beginner is different from last year s knowledge

Elementary Accounting Practices.

The original chapter "Fundamentals of Financial Management" has been deleted, and the other chapters have been changed as follows:

Chapter 1: Increase: Held-to-maturity investments; Available as a financial asset; Accounting for the conversion of investment real estate.

Chapter 2: Addition: Accounting treatment of value-added tax for pilot enterprises of business tax to value-added tax.

Modified: Short-term borrowings; accounts payable; financial lease fees payable, etc.

Chapter 3: Increase: Accounting for Capital Reserve Generated by Group Share Payments.

Revision: Statement of the use of surplus reserves.

Chapter 4: Deleted the section on ** Subsidies.

Chapter V: Increases: Characteristics of Fees; A few sample questions.

Modifications: Other business costs, management expenses, etc.

Chapter 6: No Change.

Chapter 7: Increase: Statement of earnings per share, other comprehensive income and total comprehensive income; the role of notes; Other comprehensive income information that should be disclosed, etc.

Chapter 8: Largely unchanged.

Chapter 9: Largely unchanged.

Chapter 10: Rewriting.

Fundamentals of Economic Law.

With the exception of the first chapter, which has undergone relatively minor changes, the remaining chapters have undergone significant adjustments.

Chapter 2: A new section entitled "Legal System of Social Insurance" has been added.

Chapter 3: Added Section 4 "Prepaid Cards".

Chapter 4: Two new taxes, "value-added tax" and "consumption tax", have been added.

Chapter 5: "Corporate Income Tax" has been added.

Chapter 6: Five new taxes have been added: "customs duties, vehicle purchase tax, tobacco tax, cultivated land occupation tax, and ship tonnage tax".

Chapter 7: Major adjustments to the content of "tax administrative reconsideration"; The contents of "tax priority", "subrogation and revocation rights of tax authorities", "tax collection and retroactive payment" and "tax administrative litigation" have been deleted.

I hope it will help you, we will work hard together, and I will also take the exam this year.

I will share the information I saw by accident with you

The main changes in the teaching materials in 2013 are:

The original "Chapter 11 Financial Management Basics" was deleted, and the original "Chapter 10 Accounting of Administrative Institutions" was changed to "Chapter 10 Accounting Basics of Public Institutions", which was rewritten. Other chapter changes are as follows:

1. Chapter 1 adds: (1) Held-to-maturity investments; (2) available financial assets; (3) Accounting treatment of investment real estate conversion.

2. Chapter 2 adds the accounting treatment of value-added tax for pilot enterprises of business tax to value-added tax; Short-term borrowings, accounts payable, financial lease fees payable, etc. have been revised.

3. Chapter 3 adds the accounting treatment of capital reserve generated by the group's share-based payment; The statement on the use of surplus reserves has been revised.

4. Chapter 4 deleted the section on ** subsidy.

5. Chapter 5 adds: (1) the characteristics of costs; (2) A few sample questions. Other business costs, management expenses, etc. have been modified.

6. Chapter 7 adds: (1) Descriptions of earnings per share, other comprehensive income and total comprehensive income; (2) the role of notes; (3) Information disclosed in the application of other comprehensive income, etc. The section on the analysis of key financial indicators and the comprehensive examples have been deleted.

The rest of the chapters are largely unchanged.

The specific changes in the economic law are as follows:

1. Chapter 2: A new section of the second section "Legal System of Social Insurance" has been added;

2. Chapter 3: The fourth section "Prepaid Cards" has been added.

3. Chapter 4: Two new taxes, "value-added tax" and "consumption tax", have been added.

4. Chapter 5: "Enterprise Income Tax" has been added.

5. Chapter 6: Five new taxes have been added: "customs duties, vehicle purchase tax, tobacco tax, cultivated land occupation tax and ship tonnage tax".

6. Chapter VII: Major adjustments have been made to the content of "tax administrative reconsideration"; The contents of "tax priority", "subrogation and revocation rights of tax authorities", "tax collection and retroactive payment" and "tax administrative litigation" have been deleted.

Elementary accounting practices and accounting fundamentals are not the same thing. The basic accounting is more based on the principles of accounting, and the primary accounting practice is more difficult than the accounting basics, involving more practical content such as entries, statements, and cost accounting. Elementary Accounting Practices and Fundamentals of Accounting.

The Junior Accounting Book has a lot more knowledge than last year, and each chapter has corresponding changes, except for Chapter 6, the other seven chapters have changed greatly.

In 2022, compared with last year, the textbook of primary accounting practice for junior accounting titles has changed greatly, with a change ratio of more than 40%, and each chapter has corresponding changes, except for Chapter 6, the other seven chapters have changed greatly.

The Junior Accounting Examination presents the principle of "the most important ones are always cautious". For example, Chapters 2 and 5 of "Elementary Accounting Practice" are key chapters, which occupy more points in the past examinations; For example, Chapters 4 and 5 of the Fundamentals of Economic Law are important chapters, and we must be careful when studying these chapters.

The book of junior accounting 2021 has not changed much compared with last year, and the "Fundamentals of Economic Law" in the textbook of the junior accounting title examination will have some changes every year, because the state will introduce some new fiscal and tax policies every year.

The primary accounting certificate examination is the most basic in the financial and accounting title examination, despite this, there are still many candidates in previous years who failed to pass the exam for various reasons. What is the focus of each subject? Junior Accountant Title

Is it difficult to take the primary exam for the primary accounting certificate?

The Elementary Accounting Certificate Exam is an entry-level existence in the accounting exam, and the difficulty is not high. Most candidates found the Elementary Accounting Practice course to be more difficult than the Fundamentals of Economic Law subject, mainly because the Elementary Accounting Practice was more science-based, involving calculation questions and flexible accounting entries.

In the primary accounting certificate examination, the most important thing is to master the relevant theoretical knowledge, and only by mastering the basic knowledge can we better prepare for future work.

If you want to successfully pass the Junior Accounting Certificate Exam, you must have the appropriate professional knowledge. Therefore, it can be seen that a copy of some ** courseware for the key entries of practice, economic law key memory, relatively speaking, the difficulty of practice is higher, it is recommended that you must focus on practice in the early review, understand the syllabus, knowledge points must be understood thoroughly, solve problems to have skills, learn more and think hard.

What is the focus of the Elementary Accounting Certificate Subject Examination?

The course "Fundamentals of Economic Law" mainly examines the ability to memorize, and the "Elementary Accounting Practice" mainly examines the ability of logical thinking. We need to understand this when we start reviewing, and only after knowing this can we know how to arrange the subjects we are good at and what we are not good at to review.

The Fundamentals of Economic Law is mainly a lot of memory, not only about memorization, but also about the subdivision of knowledge points, mainly to examine the degree of mastery of laws and regulations, the understanding of laws and regulations, and require everyone to have a certain understanding of accounting and legal knowledge.

Elementary Accounting Practice" is mainly the ability of candidates in the examination room to master case analysis, after all, it is a practical subject, which is relatively close to practice compared to economic law, and the flexibility of the topic examination is relatively large, and the calculation ability is also very particular.

The time for the primary accounting exam is getting closer and closer, and the time to prepare for the exam is getting less and less, what are the characteristics of the primary accounting practice subject? How difficult is this subject? Let's take a look.

1) Characteristics of primary accounting practice.

1. Exam question types.

All of them are objective questions, and there is a large part of single-choice, multiple-choice and judgment, these question types may appear in each chapter, and candidates should pay attention to them.

2. Main knowledge points.

There will be more content in the parts of Ziqiao Chang Property, Income, and Profit, which can account for 60% or more of the total score, and the most of these three parts are assets, which usually appear in various question types, and the more difficult ones like comprehensive analysis questions also often appear.

3. Strong comprehensiveness.

The basic questions are relatively simple, but the comprehensive question type questions have a certain degree of difficulty, and when it comes to the content of accounting, it will involve the content of value-added tax, so there are relatively high requirements for candidates to master the knowledge points.

2) The distribution of scores in primary accounting practices.

1. Basic accounting content:

Accounting Overview: Score 6-8 points;

2. Financial accounting.

Assets: 25-30 points; Liabilities: 13-16 points; Owner's equity: 6-8 points; Revenue, profit, expenses: 15-20 points; Financial statements: 8-10 points;

3. Cost management accounting.

Fundamentals of Management Accounting: 6-8 points;

4. Accounting.

**Accounting Basics: 6-8 points.

The above are some knowledge content about elementary accounting practice, and I hope it will be helpful to all candidates.

Since the cancellation of the accounting qualification, the junior accounting title has become the most basic examination in the field of finance and accounting, and there are two subjects in the exam, so what is the specific content examined? What's the big part?

1. What are the tests for junior accounting titles?

The junior title requires candidates to pass the two subjects of "Elementary Accounting Practice" and "Fundamentals of Economic Law" in the annual examination at one time.

Elementary Accounting Practice, as the name suggests, covers the basic theories and methods of accounting practice. Specifically, it includes the accounting business treatment of the four parts of Dong Haofeng's assets, liabilities, income, expenses, profits and owners' equity in the financial statements, as well as the basic knowledge of management accounting and accounting. "Fundamentals of Economic Law" can be divided into two parts: economic law and tax law, and they all involve the basic content of the two types of laws.

Both subjects are paperless, and the question types include multiple-choice, multiple-choice, true/false and open-ended multiple-choice questions, and the whole paper is composed of objective questions. The multiple-choice questions mainly test the concepts (including textual knowledge points and numerical knowledge points) and calculations (including formula calculation questions and accounting entries), the multiple-choice questions mainly test the conceptual knowledge points, the true/false questions mainly test the identification and analysis of easily mixed knowledge points, and the indefinite items test the comprehensive application of relevant knowledge points with cases (including accounting business and legal cases) as the background.

2. Important examination points of each subject of primary accounting.

Elementary Accounting Practice: Chapter 2 Assets and Chapter 5 Income, Expenses and Profits have always been the focus of the assessment, but many candidates have reported that this part of the serious preparation only assesses a few major questions.

Fundamentals of Economic Law: Tax law has always been the focus of assessment, but in previous years, the assessment was mostly concentrated in the three parts of income tax, value-added tax and consumption tax.

In the "Primary Accounting Practice", the proportion of practical operation content of the service class is gradually increasing, and the ability of accounting operation and problem solving is more and more important. In the Foundations of Economic Law, the ratio of regulations to norms is becoming more and more balanced, and the ratio of ethics and law is becoming more and more harmonious.

For candidates, comprehensive and meticulous study, practice-oriented questions, and exam-oriented practice of real questions are the preparation requirements put forward to us by the junior professional title examination.

3. Preparation time for each subject of primary accounting.

For junior titles, it is generally recommended that the effective preparation time should be about 300 hours.

In 2021, the top student who scored a good score of double 90+ shared his time plan with everyone: the overall estimate is that the effective review time is about 350 hours. Among them, the practical section takes more time, about 200 hours, and the economic law takes less time, about 150 hours.

The study time of the two subjects can be divided into three parts: reading, doing questions, and memorizing. The overall time of the three is about 90h, 60h and 50h. The economic law is memorized, and the overall time of the three is about 40h, 40h and 70h.

Many candidates are easy to forget the knowledge points when preparing for the primary accounting exam, so how to memorize the primary accounting knowledge points to introduce to you? What is the content of the Junior Accounting Exam? Junior Accountant Title

How to memorize Hunger Rock for elementary accounting knowledge points?

1.Vernacular memory

The knowledge points in the textbook are more professional and long, which is very difficult for students to remember, in this case, we might as well convert the professional language into the "vernacular" that we usually say to reduce the difficulty of memorization.

2.Mantra memorization

When learning, we will find that a lot of primary accounting knowledge needs to be memorized in small points, such as accounting information quality requirements, for this kind of content, it is recommended that you compile a mantra when learning, and connect the relevant requirements in a memory, so as to avoid a long time, memory confusion, and bad omissions.

3.Compare memories

There is a comparison, we can find the difference, and then more accurate understanding, for similar or related knowledge points, in order to avoid the confusion of memorizing the bad calendar, you can take the comparative memory method, first sort out the test points, and then memorize, which can save us a lot of time.

What is the content of the Junior Accounting Exam?

In the primary accounting examination, "Fundamentals of Economic Law" and "Elementary Accounting Practice", the full score of each subject is 100 points, and the passing score is 60 points.

Elementary Accounting Practice is mainly to test the memorization content and calculation content, which is more difficult than economic law, and has high requirements for candidates' comprehensive ability, and is the foundation subject for learning "Fundamentals of Economic Law".

"Fundamentals of Economic Law" is relatively not difficult in practice, the test center is strong, and most of the content that needs to be understood and memorized by candidates, and candidates need to pay attention to the content of the textbook changes every year, which is often the most difficult part of the exam.