Where to start for novices to do accounting, and where to start for novices to learn accounting

Accounting is good or not, it depends on your perseverance and determination to learn accounting, there is nothing difficult in the world, only afraid of people with a heart, the following will introduce you to learn accounting methods: 1. First of all, memorize. If you don't understand, you have to memorize it, and then ponder and understand it one by one.

Memorize the accounting content of the accounts, refer to the relevant entries, and try to think as much as possible about why you do this. Accumulate experience in practice, participate in auditing, auditing and other work, and learn from others 2. Read more magazines and newspapers in accounting, finance, and taxation, and learn cases and skills 3. Practice more real questions, master the time to do the questions, and do the questions in strict accordance with the time of the exam The accounting school provides different online introductory advanced courses and programs for different types of students, and the old accountant answers your questions in real time, helping you learn accounting, more than 120 industries are real accounts....

You can first work related to accounting, such as accounting clerks, statistics, and gradually become familiar with the original documents and business processes, in the process of strengthening the learning of basic accounting knowledge and theory, making cashiers, doing internal accounting, strengthening the knowledge of accounts and taxes, doing external accounting, after rich experience, you can do financing and accounting managers, business managers, and then to listed companies, the road is still long, you need to insist!

If you can find this job, you can keep a detailed account first, so you can see the entry of the accounting voucher from the beginning of the year to the end of the year.

In the process of preparing for the accounting industry, if you want to pass the exam successfully, you must plan for the exam reasonably.

To study accounting, you must choose the books to read, and the must-read books are "Principles of Accounting" and "Basic Accounting", which introduce the basic principles of accounting and common subjects. These two books are available in many publishing houses, and the difference is not very big, so I will not introduce them one by one. After studying these two books, you can have a general understanding of the basic principles of accounting and the first and second types of subjects.

Because you are dealing with numbers all day long, if you want to learn accounting well, you must first learn Excel** office software. In the actual accounting operation, you will encounter a lot of statistical work. If you use Excel well, you will have a lot less trouble when it comes to statistical things.

In order to find a shortcut, some candidates only review the key content, and do not review the non-key content and the content that may cause small questions, or do not work hard enough. The results of such a review have greatly affected the improvement of the candidates' test scores.

Mindset. Some candidates with rich experience in accounting work are only accustomed to thinking about problems from the perspective of accounting entry preparation, and their professional judgment ability and ability to comprehensively analyze problems are not strong, which affects the review effect.

Blind betting. Some candidates rely on luck to speculate on the scope of the candidates' propositions that year, or hope that the tutor is teaching the questions. The result of such blind bets often backfires and the name falls to Sun Shan.

<> First of all, prepare four account books: cash journal, bank deposit journal, general ledger and subsidiary ledger, the first three are bound books, that is, fixed page numbers, each 100 pages; Subsidiary ledgers can be three-column or multi-column.

Secondly, prepare all kinds of original vouchers and accounting vouchers, including receipt, payment, transfer vouchers or general accounting vouchers, as well as warehousing orders, outbound orders, sales orders, payroll sheets, etc.

Thirdly, according to the occurrence of business to make accounting vouchers and register relevant account books, according to the preparation of accounting statements.

Finally, the accounting statement will be signed by the leader and reported to the tax, industry and commerce and other institutions.

Accounting and period-end carry-forward process and entries for general enterprises:

1. Material collection.

Borrow: production costs.

Credit: raw materials.

2. Wages incurred.

Borrow: Production Costs Manufacturing Expenses.

Credit: Employee Remuneration Payable – Wages.

At the time of payment. Borrow: Employee remuneration payable - wages.

Credit: Cash Bank Deposits.

3. Water and electricity costs, machine material consumption, etc.

Borrow: manufacturing costs.

Credit: Cash, Bank Deposits, Accounts Payable.

4. Provision for depreciation.

Borrow: Manufacturing Expenses (for Workshop).

Administrative expenses (used by administrative departments).

Operating expenses (used by the sales department).

Credit: Accumulated depreciation.

5. Carry forward manufacturing costs.

Manufacturing cost allocation can be based on material consumption or labor costs, or actual man-hours or machine man-hours.

Manufacturing cost allocation rate for a product = Total material consumption for the product in the current period.

The amortized manufacturing cost of a product = the manufacturing cost allocation rate of the product The total manufacturing cost for the current period.

Borrow: production costs.

Credit: Manufacturing expenses.

6. Carry forward the finished warehousing products.

Borrow: Inventory of goods.

Credit: Production costs.

7. Accrual of business tax and additional tax (VAT is not accounted for in this account) borrows: main business tax and surcharge.

Credit: Tax Payable - Business Tax Payable.

Tax Payable - Urban construction tax payable.

Other payables - education surcharge payable.

Other payables - local education surcharge payable.

At the time of payment. Borrow: Tax Payable - Business Tax Payable.

Tax Payable - Urban construction tax payable.

Other payables - education surcharge payable.

Other payables - local education surcharge payable.

Credit: Bank deposits.

8. Carry forward the cost of goods sold and taxes for the month.

Borrow: Cost of main business.

Credit: Inventory of goods.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Taxes and surcharges on the main business.

9. Carry forward the income of the month.

Borrow: main business income.

Credit: Profit for the year.

10. Carry forward the profit of the month.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Operating expenses. Finance Expenses.

Profit distribution – undistributed profit (debit in case of loss).