I m going to study accounting, but it s a very new line of work, and I m asking for an explanation

Mainly learn and cultivate the knowledge and ability in the following aspects: 1. Master the basic theories and basic knowledge of management, economics and accounting; 2. Master the qualitative and quantitative analysis methods of accounting; 3. Strong language and written expression, interpersonal communication, information acquisition ability, and basic ability to analyze and solve accounting problems; 4. Familiar with domestic and foreign accounting-related guidelines, policies and regulations and international accounting practices; 5. Understand the theoretical frontiers and development trends of the discipline; 6. Master the basic methods of literature retrieval and data inquiry, and have certain scientific research and practical work ability. The main disciplines of accounting include business administration, economics, and law.

It is recommended to wait until the technical secondary school (high school) graduation to apply for an accounting training class and learn slowly. Don't be in a hurry, buy more accounting books to see, the accounting qualification examination is once a year, and you can be sure to get the accounting certificate (the most basic), you can be engaged in accounting assistants, cashiers, and various accounting positions. However, each position has its own characteristics, the older the accountant position, the more popular, if you want to have a high income, it is recommended to go marketing, if you want stability, you can do accounting.

After graduating from junior high school, you can't get an accounting qualification certificate, and it is illegal to work without this certificate. As for where to find a job, it is very easy for an accountant to find a job, any unit needs an accountant, and it is easy to find an application for recruitment if you go to the talent market and the Internet. It's just that there's not a lot of money.

It is required to graduate from high school, take the exam once every 3 months, and if you pass the exam, you can find a job and go to the talent market.

1. The accounting qualification must be obtained during the school period, otherwise you will not even have the qualification after graduation, and you will not be able to do accounting from a legal point of view.

2. The professional principle of doing any job is actually the same, first go to the big river to be a small fish, and then be a big fish in the small river and finally dig their own ponds to raise fish, so after graduation, try to go to large enterprises, especially the headquarters of large listed companies, for the development of financial personnel is the best, the knowledge system is comprehensive, and there is always an opportunity for job rotation.

3. Don't believe what you learned in school, because from the management level, the work of financial personnel in the enterprise is not just as simple as doing accounts, and the current financial systems of large enterprises such as SAP or Oracle are done on the basis of management.

4. As the former said, finance is an industry that cannot complete the certificate, generally speaking, finance has an accountant certificate is the basis of more skilled financial personnel, and the degree of recognition of CPA is very high, but from the size of the note I have come into contact with, the so-called CPA on the annual salary is no longer there, especially the CPA of the new branch lacks project experience, the starting point is not much different from the ordinary financial personnel, and the finance must be a long-term plan, and be a financial step to the sky. At present, as far as the circle I am in contact with, it does not exist.

5. Finally, I will give you a piece of advice, no matter which way you go, remember one point, be modest and cautious, and then do your job as a career instead of always complaining, after a long time, the opportunity will naturally come, and the improvement of your ability to do things and a sincere heart will improve much faster than your eyes on income.

First of all, you have to get the accounting qualification certificate, and then, to become a full-time accountant, it is recommended not to go to a large enterprise, to a small business, because you are a college student, the theoretical knowledge is very strong, the practice is too weak, the accounting of small enterprises is generally two, a cashier and an accountant, you go to do bookkeeping accounting, practice your hands, during this period, to take the assistant accountant certificate. After you pass the exam, you should have about a year of experience, plus a junior certificate, plus a bachelor's degree. You can apply for the position of accounting supervisor, and then you should jump ship, go to this position, and wait until 4 years after graduation, you will have the qualification to take the accountant certificate, and then change your work while studying, get the accountant certificate, with this certificate, the salary will go to a higher level, if your English is good, you will be ready to take the 'certified public accountant', this certificate is the most difficult certificate in the accounting industry, and it is also the most valuable, the country is only hundreds of thousands, but the demand is much more than hundreds of thousands, you have this certificate, to which province is strong you.

It's just your annual salary.

When I was in school, our teachers told us that the profession of accounting was simply "academicians of the Chinese Academy of Sciences and the Chinese Academy of Sciences."

Well done to the hospital (tired).

It's not good to go to court (it's illegal).

Although it's a bit exaggerated, accounting is still boring and tiring, especially at the end of the month and the end of the year. When you can't adjust it for a few days because of a few cents on the statement, it's really annoying. There are also audits and tax inspections, which are more annoying.

Also, the general boss asks you to do some fake accounts to adjust profits or something, you don't listen to it, it's the boss who gives you an order, listen, directly break the law, it's okay if you can't find out, find out and make fake accounts, then you can't run.

There are a lot of positive ones, easy to find a job, the older you are, the more popular you are, the job is stable, you are more right to enter the office, and there are more positions in state organs or public institutions, in fact, you really learn through, or very good, accounting is the financial language of the enterprise, and you can understand the business development of the enterprise if you understand accounting, and many of my classmates are also doing accounting, which is also very good.

1.Borrow, manufacturing expenses.

loans, bank deposits.

2. Borrow, sales expenses.

loans, bank deposits.

3.borrowed, production costs.

Manufacturing costs. Management fees.

credit raw materials. 4.borrowed, production costs.

Manufacturing costs. Management fees.

Employee remuneration payable.

5.borrow, financial expenses.

credit, interest payable.

6.Borrow, manufacturing expenses.

Management fees. goods, accumulated depreciation.

7.borrowed, production costs.

Manufacturing costs. Management fees.

Taxes and fees due. loans, bank deposits.

8.borrowed, production costs.

credit, manufacturing expenses.

9.Borrow, stock goods.

credit, the cost of production.

Bank deposit journal balance: 92000

Plus: 13300

Less: 150 Adjusted balance: 105150

Bank statement balance: 105000

Plus: 600 minus: 450

Adjusted balance: 105150

Asset class 1, monetary funds - bank deposits.

2. Fixed assets.

3. Monetary funds - cash.

6. Prepaid accounts.

8. Inventory - inventory goods.

9. Accounts receivable.

10. Inventory - materials in transit.

12. Intangible assets.

Liabilities 4, accounts payable.

7. Long-term loans.

13. Taxes and fees payable.

14. Short-term borrowings.

15. Dividends payable.

16. Accounts receivable in advance.

Owner's Equity.

5. Paid-in capital (share capital) or capital reserve.

11. Surplus reserve.

They are assets, assets, assets, liabilities, owners' equity, assets, liabilities, assets, assets; Assets' Owners' Equity, Assets, Liabilities, Liabilities, Owners' Equity, Liabilities.

It is recommended to start with an understanding of the accounting profession to understand the prospects, positions, main jobs, and of course, salaries, etc., which are the jobs before studying, which will help you learn.

Then for the study of accounting, the main thing to do in the future is to take the certificate, you can try to start with the accounting qualification certificate, step by step, step by step, and at the same time slowly accumulate experience while working.

Individuals have the following concepts:

1. The so-called study classes and crash courses outside are all taught with practical experience, which is not practical and practical, but what is given to you is how to do it, not why to do it, which is equivalent to teaching it to fish but not teaching it to fish!

2. If you read the book by yourself, you will follow the process of the examination, take the exam while studying, and then find a unit to practice, continue to study and continue to study in the process of practice.

3. The examination includes: accounting qualification certificate - junior accountant - intermediate accountant - senior accountant, which does not need to be tested in order after the qualification certificate of poor practice, that is to say, if you learn well, you can finish the exam and then meet the relevant examination requirements to take the intermediate or even advanced exam! The other is a certified public accountant, which is more difficult, but very rich!

4. Accounting is a discipline that lives to learn all the time, and we must slowly build our own knowledge platform through continuous learning! The older you get, the more valuable you are!

If you've never been exposed to it, it's best to go to a professional class.

First of all, to understand the prospects of the accounting industry, choose some better accounting training courses, and read more accounting books and materials.

The key is that you do not have a clear understanding of the meaning of the accrual system and the cash system, according to the accrual system to understand, this month in advance to receive the next month's payment of 50,000 yuan, the income belongs to the period is the next month, this month received can not be counted as income. According to the cash basis, the actual receipt of 50,000 yuan this month should be counted as the income of this month.

This month's income is 80,000 yuan, of which 20,000 yuan has received payment, according to the accrual accounting, this month's income is 80,000 yuan, 20,000 yuan in cash received, and the remaining 60,000 yuan is receivables. According to the cash system, it is understood that the income is 20,000 yuan.

This month, 30,000 yuan was received from the previous month, and according to the accrual basis, this income was from the previous month, and only 30,000 yuan of receivables were received this month. According to the cash system, it is understood that the income is 30,000 yuan.

Under the accrual basis, regardless of whether the enterprise has received payment for goods, the revenue that meets the conditions for revenue recognition should be regarded as the revenue of the current period.

The payment of 50,000 yuan for the next month is not included in this month's income.

The income of 80,000 yuan was obtained this month, of which 20,000 yuan has received the payment, and the income of 80,000 yuan has been recognized this month, and the payment of 30,000 yuan has been received from the previous month, and the income has been recognized last month, and the income of 80,000 yuan has been recognized this month under the accrual system.

Under the revenue realization system, the income is recognized according to the actual monetary funds received, and the amount received in this month = 5 + 2 + 3 = 100,000 yuan, that is, the income is 100,000 yuan.

Accrual basis: this month's income is 80,000 yuan, and the cash payment system: this month's income is 5 + 2 + 3 = 100,000 yuan.

Accrual income: $80,000.

Cash income: 5+2+3=100,000.

Accountability income 80,000 yuan.

Income of 100,000 yuan.

There are many different forms of value, with face value and issue being the two most important. The par value is the amount printed on the ** face value, indicating the amount of capital represented by each unit of share; The issuance ** is the ** that the company collects from investors when it issues **.

The face value of the ticket is usually not equal. The formulation of the issuance should consider a variety of factors, such as the issuer's performance growth, dividend distribution, market interest rate and market supply and demand. According to the relationship between the issuance and the par value, the issuance can be divided into three forms: premium issuance, parity issuance and discount issuance.

Parity issuance, also known as par issuance or par issuance, refers to the issuance by the issuer at par amount**. For example, if a company is 1 yuan, if the parity issuance method is adopted, then the company's selling price when issuing ** is also 1 yuan. Since the post-listing transaction is usually higher than the par amount, the par issue can enable investors to receive additional income generated by the transaction **higher than the issuance**, so the vast majority of investors are happy to subscribe.

Parity issuance is relatively simple and easy, but its main drawback is that the issuer raises less capital. It is mostly used in countries and regions with underdeveloped markets. When China first issued **, it used this kind of denomination issuance.

For example, in 1987, when Shenzhen Development Bank issued **, the par value of each share was 20 yuan. A premium issuance is an issue at a premium of more than par, which allows the company to raise more money with fewer shares, while also reducing the cost of financing.

Premium issuance can be divided into two types: current price issuance and mid-price issuance. Current price issuance, also known as market price issuance, refers to the determination of **issuance** based on the circulation of the same kind or the same kind of **, and **public offering usually adopts this form. In a developed market, when a company makes its first issuance, it usually determines its own issuance based on the performance of similar companies (with the same industry and similar operating conditions) in the circulation market; When a company issues new shares, the issuance will be determined according to the level of the issued ** in the circulating market.

Mid-price issuance refers to the issuance of ** between the denomination and the current price**. When China's joint-stock companies allocate shares to old shareholders, they basically use the middle price to issue shares.

Discount issuance refers to the issuance of new shares below the par value, that is, after a certain discount on the par amount, the size of the discount mainly depends on the performance of the issuing company and the ability of the underwriter. For example, the face value of a certain ** is 1 yuan, if the agreed discount rate between the issuing company and the underwriter is 5, then the ** issuance ** is 0 95 yuan per share, at present, there are few joint-stock companies in Western countries that issue ** at a discount

In China, Article 131 of the Company Law of the People's Republic of China clearly stipulates that "**issuance** may be issued at par amount, or it may exceed the par amount, but shall not be lower than the par amount." If the issuance exceeds the par amount, it must be approved by the ***** management department.

The definitions of premium and discount in this passage can explain your doubt.