How to do Junior Accounting? Is it easy to do elementary accounting

Start with ** to learn accounting? It is necessary to be the basis of accounting, financial regulations and computerized accounting. In particular, computerized accounting pays more attention to practical operation, which is especially important when you are engaged in accounting work in the future, no one will let you memorize theoretical knowledge in your work, but operational skills test you all the time.

Hello. First of all, when you choose your study time, you must choose your energetic state. Because when you are energetic, it is not easy to be sleepy, and secondly, the efficiency of learning will be very high, which will have the effect of getting twice the result with half the effort.

Some people may be very efficient in studying after getting up in the morning, and some people are very efficient in the dead of night, so you must be clear about the most suitable study time for yourself, and study efficiently in the best state if conditions permit.

The second is that everyone must master the correct learning methods, some students have no foundation themselves, so if they simply study around the official textbooks, first, it is difficult to find the focus of learning, resulting in a waste of a lot of valuable time; The second is that just relying on words and one's own understanding behind closed doors, you will also take a lot of detours and get half the result, so it is difficult to think about it without being sleepy. At this time, wouldn't it be nice if there was a teacher who explained in an easy-to-understand and humorous way for everyone, while mastering the key points of the exam, you can make efficient use of those precious time, and the most important thing is to take you out of sleepiness and lead to success. Moreover, you can also find companions on the road to prepare for the exam in Zhonggong Education, move forward together, supervise each other, encourage each other, and make progress together.

Last but not least, you must maintain a good attitude in the process of preparing for the exam, and take the beginner level as your hobby, so that if you study with interest, it will definitely improve your learning efficiency. In addition, everyone must combine work and rest in the process of learning, pay attention to rest, and will definitely reduce sleepiness!

Option d is correct.

Sales revenue = 6081

Actual cost of materials = planned cost + overrun.

So, recognized profit and loss (money really earned) = 5200-4284 = 916

The actual cost is 6084 divided by. Equals 5200, then the planned cost is 4200, your excess spread is 4200, multiplied by 2 percent is 84, the actual overrun is 5200-4200 equals 1000, and the final actual profit and loss is 1000 minus. The allowable overrun of 84 equals 916.

Elementary accounting is relatively simple.

The primary accounting title examination, also known as the assistant accountant examination and the primary accounting professional and technical qualification examination, is an examination organized by the whole country, with a unified examination time, a unified examination syllabus, a unified examination proposition, and a unified qualification standard, and is held once a year in principle.

Grades management

Those who sit for the preliminary qualification examination must pass all subjects in one examination year. In order to obtain the primary qualification certificate of accounting professional technology.

Eligibility Criteria: 60 points for each subject.

Accounting professional and technical qualifications are subject to a regular registration system. Qualifications are registered every three years. The holder of the certificate shall go through the registration procedures at the office designated by the local personnel and financial departments in accordance with the regulations.

Personnel who have obtained professional and technical qualifications in accounting shall receive continuing education for accounting personnel at the corresponding level in accordance with the relevant regulations of the Ministry of Finance.

The above content refers to: Encyclopedia - Elementary Accounting.

Everything is difficult at the beginning, and the knowledge of preparing for the primary accounting practice subjects is no exception, only by establishing confidence in the ideological goal can we ensure the enthusiasm and initiative in learning, and what efforts are needed in behavior? The first link is to formulate a reasonable and regular learning plan based on their own situation and implement it firmly, insist on learning the content of "Primary Accounting Practice" in a fixed period of time every day, gradually develop practical thinking, and avoid fishing for three days and drying nets for two days due to laziness or procrastination can not persist for a long time.

If you don't have a foundation, you can apply for an online school, and some foundations can be read directly.

In the case of junior accounting, in fact, it is to learn an accounting practice and economic law, and it is possible to learn some knowledge of accounting computerization, uh, how to learn, first of all, I think it is better to memorize all the accounting subjects, and the attributes of each accounting account, such as those belonging to the asset class and the complex class, should be clarified, and then the accounting identity.

If you have not gone to college, adults who want to get a primary certificate must pass the class training and register online to obtain the primary accounting certificate.

The primary accounting exam is all objective and relatively simple, mainly testing the foundation of economic law and elementary accounting practice. In the case of economic law, you can do more questions on a regular basis, and if you are in elementary accounting practice, you can understand the basic principles of accounting, and then focus on some common businesses in the exam.

It is recommended to read more books, brush up on more questions, which can make perfect, or register for classes to listen to classes.

Simple things should be serious, not complicated, and patient.

Junior accounting is the most basic certificate for engaging in the financial industry, and the certificate that must be taken is the threshold certificate for non-professionals to change careers, which is equivalent to a qualification certificate. Accounting majors are in constant demand and therefore have a good employment situation. There are three hundred and sixty lines, and there are accountants in the bank, and the accountants control the economic lifeblood of a group, and every group needs them.

Accounting is indispensable in both enterprises and institutions, from the management of general property to the formulation of long-term strategic goals, accounting needs to participate in and play an important role. Therefore, there are 360 lines of accounting, and the employment channels of accountants are the widest.

Well-structured study plan: read through the textbook, just read it once, just read it once, leave an impression, according to the tutorial and courseware online class, find out the key parts of the textbook, record and summarize. Look at the textbook chapters again, and the notes you took last time, and do some exercises for the purpose.

Don't ask too many questions, be precise. Pick out the key points and difficult points in the textbook and review them, and digest the questions little by little. Ensure sufficient time to follow the pace of the online teacherFor zero-based candidates, due to the relatively weak basic foundation, in order to further improve their learning efficiency, many people will choose to sign up for online classes to study.

In this way, compared with self-study candidates, the advantages are very obvious, follow the ideas and pace of the online teacher, strictly follow the teacher's requirements to do, through the practice of past years of mock questions, real questions, greatly improve their own exam pass rate, through online classes to learn the primary course, you can achieve twice the result with half the effort. Beginners in the basic accounting course of Haotian Cloud College can get started quickly, systematically learn the basic accounting principles such as accounting subjects and accounts, double-entry bookkeeping, and the application of accounting methods such as accounting vouchers, accounting books, cost accounting, property inventory, accounting statements, and double-entry bookkeeping by loan method. Read the textbook, listen to the lecture again, and mark the key content.

Many students have felt that they are listening to the book of heaven when they are studying, persistence is the most important thing, before listening to the class, you can read the book first, if there is anything you don't understand, and then take the questions to listen to the class, little by little to understand the difficulties in the exam. After understanding clearly, review the textbook to deepen understanding and memory.

The Junior Certificate in Accounting can be used to work in finance, move into a related industry, and obtain a higher-level certificate.

1. Can be engaged in finance-related work.

The entry threshold for the primary accounting certificate is relatively low, and the examination difficulty is not great, which is a necessary certificate for practitioners in related positions. According to the relevant regulations, those engaged in accounting, cashiering, auditing, auditing, etc. must hold a junior accounting certificate, which is important to many financial and accounting professionals who have obtained this certificate during their studies.

2. Jump to related industries.

After obtaining the title of junior accountant, you can work in accounting firms, banks and state-owned enterprises and other employers, many people yearn for the welfare of state-owned enterprises, and want to jump to these industries of staff, you can obtain a junior accounting certificate.

3. It is convenient to obtain a higher-level certificate.

The higher the level of the accounting certificate, the greater the gold content, the more obvious the benefits can be obtained, the primary accounting certificate is a necessary condition for engaging in accounting work, and the intermediate accounting certificate requires candidates to engage in accounting work for a certain number of years.

About the Junior Accounting Certificate:

How to obtain: To take the Junior Accounting Certificate Examination, you must pass all the subjects within one examination year to obtain the Elementary Accounting Certificate. There are two subjects in the Elementary Accounting Certificate Examination: "Fundamentals of Economic Law" and "Elementary Accounting Practice".

Application requirements: adhere to principles and have good professional ethics; Conscientiously inspect 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; Fulfill 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. Applicants should submit academic certificates, resident identity certificates and other materials when registering.

The registration time is generally arranged in November of the previous year of the examination year, subject to the notice of the Ministry of Finance of the current year.

1. Cashier

It is recommended to go to a larger company. Why, a bigger company will let you learn a lot, because the bigger company will have more business and will have access to all kinds of accounts, which is a great opportunity for learners. Many companies or units will hire cashiers, so choosing a good company will allow you to learn a lot.

2. Accounting assistant

It is not recommended to go to the agency company to be an accounting assistant, because most of the accounts and business of the agency company are small companies, and they do not have very standardized accounts and projects, so it is difficult to learn systematic knowledge. As a newcomer to the industry, the most important thing is to learn something. Then I recommend going to the company in the industrial bank, or the company in the business bank.

3. Accounts receivable, expense accounting, cost accounting, general ledger accounting

These are more suitable for industrial enterprises, there are more positions in such companies, and some practical things, the early practice may be the main problem of many people who want to be accountants, especially the practical operation is also divided into industries, which will be more difficult. Therefore, it is recommended to determine the industry that you are most likely to engage in, and then go to learn, so that you will improve a little faster in the actual work.

4. Accounting firms

Mainly include: assurance services: auditing, auditing, reviewing and implementing agreed procedures and other services, asset valuation: estimating and calculating the value of assets entrusted for evaluation, management consulting: accounting treatment, tax planning, customer handling disputes, etc.

5. Companies, insurance companies, investment banks, etc

With a junior accounting certificate, you can certainly work in the accounting industry.

1. CashierAs the name suggests, out is the expenditure, and the income is the income. Cashier work is a job to manage the entry and exit of monetary funds, bills, and valuables.

2. Accounting assistantThe work mainly revolves around assisting the host accountant, including the stool accounting business, accounting and analysis, account verification, material inventory and other specific contents.

3. Accounting. Register various sub-ledgers according to accounting vouchers; At the end of the month, accrual, amortization, and carry-forward accounting vouchers shall be made; Settlement and reconciliation; Preparation of accounting statements. Compile the summary table of accounting vouchers, register the general ledger according to the summary table of accounting vouchers, and bind the accounting vouchers into a book and keep them properly.

Benefits of the Junior Accounting Certificate:

1. You can accumulate knowledge and experience.

If you have passed the primary accounting title examination, you can choose to engage in cashier, accounting and other work, and accumulate experience while working, and the accounting industry requires a lot of practical ability, a solid foundation, and continuous learning.

2. It can improve personal ability and increase competitiveness.

In this era of fierce competition and difficult employment, everyone needs to constantly improve themselves and increase their competitiveness, only in this way can they go further and further on their career development path. Getting a junior accounting certificate can not only "add brilliance" to your resume, but also lay a solid foundation and prove your ability.

At present, many corporate finance and accounting recruitment positions require accountants to have a junior accounting certificate, and if they do not have it when applying for a job, they are easy to be at a disadvantage in the competition, and they are likely to not get an interview offer.

Generally speaking, the Elementary Accounting Exam is relatively simple.

Data Extension:

Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to the accounting work, the other refers to the staff of the accounting, accounting work is in accordance with the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check the accounting vouchers, financial books, financial statements, engaged in the process of economic accounting and supervision, is to use currency as the main unit of measurement, the use of special methods, accounting and supervision of a unit's economic activities of an economic management work;

Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel. Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditures and other financial work, and conducts monthly calculations and annual meetings.

The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting.

Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations.

Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to the relevant parties. Accounting objectives, also known as accounting objectives, are tasks or standards that are required to be completed by accounting work, also known as financial reporting objectives.

China's "Accounting Standards for Business Enterprises" clearly stipulates the objectives of accounting: the goal of accounting is to provide users of financial reports with accounting information related to the financial status, operating results and cash flow of enterprises, reflect the performance of the fiduciary responsibilities of enterprise management, and help users of financial reports to make economic decisions.

Accounting mainly reflects the economic activities of various units in terms of quantity, and provides data for economic management through certain accounting methods. The reflection function should include before, during, and after the event, that is, throughout the whole process of economic activities.