Chapter 5 of Accounting Fundamentals repeatedly can t remember what to do, and the questions are not

Hello, Accountant Zheng Yitong Online School Question:

It's not the problem in Chapter 5, it's the fact that the basic concepts are not well understood.

Accounting Lao Zheng Yitong online school, specializing in accounting qualification training, do other online schools or face-to-face services that can't be done, 448 yuan tutoring package passed:

Feature 1: Broken, crumpled, easy-to-understand teaching.

Implement our own training philosophy: passing the test is the last word, there are no stupid students, only teachers who can't teach. In layman's and most popular lectures, students call the teacher an accounting translator (accounting terminology translated into a language that everyone can understand).

Feature 2: Discuss the study plan in an orderly manner.

According to the candidate's study time and official examination date, a detailed and executable study plan will be introduced. Plan to implement what to learn every day, how much to do, how many chapters start in a few months, and end in a few months, etc., the plan is discussed, the schedule is filled, and the implementation is strictly supervised.

Feature 3: Q&A throughout the process, with you.

Understanding is key. Prepare a headset that can talk, you can ask at any time when you encounter problems, and answer questions by voice as much as possible, so that the speed is fast and the effect is good, and you must ask more.

Feature 4: Supervise the whole process and report every day.

Students are required to report their learning situation every day, and chapter exercises need to be reported with screenshots. Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan. If you do not report or fail to complete the progress, you should be severely criticized and merciless.

Feature 5: One step at a time, steady and steady.

Each chapter is studied seriously and solidly, and the accuracy rate of each chapter practice is not 80%, and it is not allowed to study the next chapter, step by step. The chapters are practiced in a compression program that I gave you.

Feature 6: Three rounds of review to ensure that the review is sufficient.

In the first round, the main focus is on the basic knowledge of the three subjects, which requires comprehensive coverage and focuses on understanding;

In the second round, a large number of questions were done, and the quantity changed to the qualitative change, so as to achieve a thorough understanding;

In the third round, check and fill in the gaps, adjust your mentality, and take the exam easily.

In the first round, **is pre-recorded, after reading each chapter**, be sure to read the textbook again, and finally do chapter practice questions. Reading books is conducive to the docking of easy-to-understand colloquial concepts and written language concepts in **, and doing questions is conducive to testing the accuracy of understanding and consolidating knowledge.

Brush the question, brush to the feeling of that,

Elementary accounting practice, relatively speaking, a bit difficult, if you really don't have the heart to read, just buy an exam software, so that at least you can know the key points of the exam, the test questions hit super high, and the preparation should be easier! I bought it at Dream Builder Software**.

Practice? Is it computerized or what...

Think more about understanding the business, accounting is just a way of language expression, and behind it is the business logic.

Read the book first, understand the principle, write more by yourself, then do the questions, practice more, practice makes perfect.

Accurate and fast memorization of primary accounting practice Chapter 8 Chapter 9, the most important thing is to understand accurately and in place, supplemented by practice, you may wish to pay attention to the following points:

1. Read the textbook. The content of each chapter of the textbook is related to a certain extent, and the reading of the textbook should be carried out chapter by chapter, section by section, step by step, and each chapter should be read at least twice. The purpose of the first rough reading is to have a preliminary understanding of the content of this chapter; Read it a second time to gain a deeper understanding of the chapter.

2. Study guide. In addition to summarizing the learning methods and the content and system of the textbooks, the course study guide also puts forward the learning objectives and requirements chapter by chapter, lists the main content and tutorials, lists the noun concepts and review thinking questions. The order in which to read the textbook and the course study guide should preferably:

Read the textbook thoroughly, then read the tutorials for the corresponding chapters of the guide, and then read the textbook carefully according to the tips in the guide. By repeating this cycle, you can better grasp the basic theories and methods of cost accounting.

3. Think about the problem and take notes. Reading textbooks and course study guides can grasp the basic content of the course, but it is impossible to solve all the problems that arise in learning. In order to solve the problems that arise in the learning process and integrate what is learned, it is necessary to think independently.

It is impossible to digest all that has been learned by just reading without thinking. Only by thinking repeatedly can we truly understand what we have learned, and make it truly grasp and become our own knowledge. The questions to be considered should not only be questions that arise in the course of studying, but should also include review questions about the main content of the textbook in the study guide.

Thinking about these topics will help you to systematically and comprehensively grasp the main content of the chapters you are studying. If you don't write down the questions you understand through thinking and the experience you have learned in your own words, you won't be able to consolidate and improve the gains you have learned. Therefore, it is essential to take notes in a variety of ways.

4. Do exercises. Cost is a highly technical content, so it is not good to only read books, take notes, and not do exercises. Doing exercises is an important part of mastering the basic theories and methods of cost accounting, and it is also an important means to check the quality of learning and consolidate the content learned.

When doing exercises, do not follow the content and examples in the textbook, but close the textbook and do it independently, so as to exercise your ability to analyze and solve problems. Doing exercises and reading books go hand in hand. Careful reading and a good grasp of the basic principles described in the textbook will help you to do the exercises smoothly.

If you do the exercises correctly, you will be able to learn the basic theories and methods of cost accounting more solidly and deeply.

1. All 1, correct, in addition, Wancheng Company should also provide a cost division sheet with the official seal, or it is not appropriate for the company to do the accounts directly.

2. Incorrect, the accounting file custody period expires, but the original voucher of the unsettled creditor's rights and debts should be extracted separately and filed separately, and kept by the archives department until the creditor's rights and debts are settled.

Incorrect. There should be the consent of the person in charge of the unit before external copying.

Incorrect The accounting files of outstanding claims cannot be destroyed.

In the profit and loss account, if it is income or profit, the debit side indicates a decrease and the credit side indicates an increase. In the case of expenses and losses, the opposite is true.

Example: 1. Sell the product and earn 100 yuan.

Borrow: 100 cash on hand

Credit: main business income 100

2. Accrual salary, 1,000 yuan.

Borrow: 1000 for administrative fees

Credit: Employee compensation payable 1000

3. Interest to the bank, 50

Debit: Finance Fee 50

Credit: Bank deposit 50

Well, you should take a good look at the accounting book first, enrich your accounting knowledge first, and lay a solid foundation.

1. It should be included in the management expenses.

2. Accounting treatment: borrow: management expenses 600 credit: cash or bank deposit 600

3. Bookkeeping will be included in management expenses, cash or bank deposit accounts according to accounting treatment.

Financial expenses belong to period expenses, the debit side reflects the increase, and the credit side reflects interest and income. Therefore, there are expenses that are naturally reflected on the debit side.