Hello, can you also send me the full text of "Learning Accounting from Mom"? thank you

-the article is too long, only so much, it would be better if there is an email address!

Learn Accounting from Mom Section 1 Author: Sunshine Accounting

After I graduated from high school, I stayed at home for a year. After looking for a job everywhere, my mother with a senior accounting title promised me to teach me accounting in the future, including my boyfriend who graduated from accounting college.

He came less than one o'clock today, and my mother began to talk: "It's good to sit and talk like this. If I were to be like a teacher, I wouldn't talk yet. Today is the first lesson. I prepared the lessons carefully two days ago. I reviewed the training materials of accounting continuing education in the past two years to ensure that what I said is the latest content. Let me briefly talk about the topic of accounting first. In fact, accounting is not difficult. Whether it is industrial accounting or commercial accounting, its principle is the same. As long as the accounting process is understood and the system is clarified, accounting will become an apprentice. According to my personal experience, optical theory is not practiced, just like an armchair strategist. " My mother turned to him: "I tell you, the second girl of her uncle's family, after graduating from college, taught accounting in a college in other places and had no practical experience at all." Turn around and say to me: "Do you remember coming to our house for the New Year, I chatted with her, and she told me the truth: I dare not take it now if I am asked to be an accountant independently. These are her original words. " "Yes, I was wondering, then how to teach students? I am not embarrassed to ask her. " My mother said, "It's all book knowledge. You didn't read those books you bought. When you finish reading them, you will learn. What can you do?" For example, when I was at school, my test scores were not bad, but when I graduated to work, just like I didn't learn, I had to start all over again. It is better to learn quickly with real accountants. " After hearing this, I looked at my boyfriend in surprise: "You have the same accent as my mother." My mother asked him, "Do you have any experience?" "I am empathy. You see, after I finished my junior college course, I only remembered that "if you borrow, there must be a loan, and the loan must be equal." I don't have any specific impression when I study. I just memorize it mechanically, and then I have to cope with the exam and forget it after the exam. So I heard that you can teach real accounting, and I jumped here as a tall boy. " "Be careful to flash your waist." Seeing the way he was very happy, I made fun of him. He looked back and stared at me hard and turned back: "Aunt, go on."

"The job of accounting is to keep accounts, settle accounts and submit accounts, which belongs to after-the-fact accounting."

"Is there any accounting beforehand?" I asked.

"Management accounting is accounting beforehand." He answered.

My mother said to him, "Yes, you still know so much that I dare not teach you."

"I'm sorry, I'm so ostentatious. I won't interrupt, you speak. "

"The accounting we usually talk about is financial accounting. The boss has not realized the role of management accounting, so it should be said that both are very important. If you learn financial accounting well and then master management accounting, it will be even more powerful. " I just think my mother knows so much. She has never told me anything about accounting. I'm beginning to think accounting is quite interesting.

"In a broad sense, the contents of accounting include accounting, accounting supervision and accounting analysis, in which accounting is the basis, that is, we often say bookkeeping, accounting and reimbursement, which are the main work contents of accounting. A little more detailed accounting also includes six aspects, that is, the six elements of accounting. " "Ah, the original elements of accounting is the content of accounting. I didn't understand it when I was reading a book, but my mother's vernacular was clear! " "This is called popularity!" He lost no time in boasting.

My mother listened to it very well: "In fact, I found out very early that accounting textbooks-textbooks of other majors have the same problem-that there are too many technical terms, which are difficult for beginners or self-learners to accept. These six elements include assets, liabilities, owners' equity, income, costs and expenses, and profits. This is also the six components of accounting statements. I have prepared three statements that you will understand at a glance. We don't care about that, we still talk about our popular. There is also an equation for these six elements: assets = liabilities+owners' equity, and profits = income-expenses. The front one is the balance formula of the Balance Sheet, and the back one is the balance formula of the Income Statement. " My mother pointed to the report and showed it to us. "This' asset' is like our family's property,' liability' is the family's money, and' owner's equity' is to return what should be returned to others from the property and truly belong to their own property. And' income',' expenses' and' profit' are easy to understand literally. Do you understand? " He looked up at me. I knew it was the easiest thing for him. I really understood.

"I know it's not enough for traveling. Tell you what, I'll call my boss later, and I'll take you to the company. I'll teach you theoretical knowledge at home, and then I'll take you to the company to practice, so that you can learn quickly." "Aunt, that's very kind of you. You are my own aunt. I really want to call you mom!" My mother's face was full of joy: "Well, I happen to have no son, so I will recognize you as a son." "Then I'll go home and discuss it with my mother." Hum, play tricks!

"I'm going to make a phone call." It seems that my mother likes him very much, so I'm relieved.

when he saw my mother leave, he came to knock again: "Your mother is so kind, where to change?"

"don't change! Is your mother not good? "

"My mother is a worker and doesn't know as much as your mother. But my mother can cook, and I love to eat my mother's fish. "

"I like braised pork cooked by my mother, as well as sweet and sour pork ribs, which are more delicious than those cooked in restaurants and not boring."

"Stop it, I have already exported water."

"can you cook?"

"Yes, and you?" Look at his smug look.

"I can't, I can cook noodles."

"Idiot, I have a chance to show you my cooking."

"today?"

"Are you a monkey?"

I was just about to raise my fist when my mother came over: "It's agreed, and the boss agreed."

"Shall we go now?" He is more anxious.

"Are you from the Monkey King?" I took the opportunity to retaliate.

he gritted his teeth at me.

My mother smiled: "Tomorrow, I'll think about where to start teaching."

"I'm going to say a few more words. As an accountant, you must be careful, know well, understand the company's business, and understand the ins and outs of the business, so that the accounts can be clear. When it comes to accounting, it is associated with women. In fact, there are really few male accountants, but it is better for boys to find jobs than girls. "

"Then you still want me to learn?" I am a little disappointed.

"But in the long run, the profession of accounting is getting more and more popular as you get older, and accounting is very challenging. Let's talk about this title. Do you think there is any title exam in society that is hotter than accounting? From elementary to intermediate, now the advanced level has to take the exam, and there is registration. The exam fever forces you to learn and you can't let it go. How energetic you are. "

He grabbed the words: "Auntie, you don't know how troublesome exams are. Every year, I have a lot of psychological pressure on exams. Don't take them. See that people around me are taking them. If I don't get a certificate, I will fail everywhere."

I grabbed his words: "But how many people have certificates is a waste. When I was at school, I heard that our alumni had got a note card and were hired by an accounting firm, and they couldn't even understand the accounts. "

When he heard this, he came at me again: "You're not being sarcastic, are you?"

"This is purely a sign of your guilty conscience. I'm telling the truth!"

My mother didn't say anything, just looked at us with a smile.

how time flies! the sun is setting at the sight of it. it's only after 4 o'clock.

My mother said, "You two are chatting, and I'll cook. Don't go around for dinner, eat here. "

"ok!" He promised really happily. "Let me help you." He's really coming.

That's the end of today's class. If you have a good diet tomorrow, you will be very satisfied.

to tell you the truth, when my mother started to let me study accounting, she also asked me to take a crash course in accounting, saying that it was more systematic to study there. As a result, I only went there once, and I ran away without listening to it. Anyway, it was an audition. When I came back, I shouted that it was boring. My mother only had the idea of cultivating herself, and I naturally became a beneficiary. If my mother knew that there were so many "waiters", she would not be happy. Let me tell you a little more. My boyfriend met him in that study class. After graduating from junior college, he went to a company, and people asked him to take the bill. When the original accountant left, he was dumbfounded. He didn't know which leg to take, so he had to leave. It happened that he also went to that accounting class. He thought that he could increase his practical knowledge. After listening to it for a few days, he felt that it was not as good as what the specialist teacher said. Later, when he met me, he asked me to "cheat" to be my mother's student. You can see that many things between us are still unknown. What attracted us together is our tacit understanding and congeniality-we always feel unfinished when we talk. Sorry, that's beside the point. )

I went to my mother's company this afternoon. The proprietress saw us coming and welcomed us. She also claimed that she could take the opportunity to study for free.

Learn Accounting from Mom Section 2

Author: Sunshine Accounting

My mother said, "Let me talk about the business process of accounting first." Then take out the bills in the drawer and show them to us. There are telephone receipts, gasoline invoices, travel expense reimbursement forms, and self-made payroll. "These are called original vouchers." He took out another accounting voucher, "according to these invoices and documents, fill in the accounting voucher." Then I took out a bound accounting voucher and opened the first page. I saw a "summary table of accounting vouchers". At the back of the page, there were all accounting vouchers, which of course was a summary. Finally, my mother took out the ledger, and there were four or five books. "Our company's accounts and accounting subjects were built at the beginning of the year. Every day, we only need to register the accounting vouchers according to the original vouchers of the day, and then register all kinds of subsidiary ledgers according to the accounting vouchers. Only cash and deposit journal should be settled on a daily basis, and they should be checked with the cash in the inventory, that is, the safe. Other subsidiary accounts are settled on a monthly basis without daily settlement. See if the proof of charge to an account is two centimeters thick enough, it is necessary to summarize it, then fill in the general ledger according to the summary table of proof of charge to an account, and prepare accounting statements according to the general ledger at the end of the month. A month's business is over. The next step is to file tax returns and pay taxes. "

a month's business took my mother five minutes to finish. My mother looked at our reaction, and then said, "Accounting seems simple on the surface, but in practice, we can see the level of handling business." At this moment, the proprietress interjected, "Before your mother came, I used an accountant. That guy kept my account in a mess, and I didn't understand it. I had to count it. Later, someone from the tax bureau came to check the accounts and told me what was going on. I drove her out in a rage, but your mother was still powerful." Everyone can understand that account. " I know she is fooling my mother, but I believe my mother's ability, after all, she has more than 2 years of work experience.

through today's field trip, I have a preliminary and concrete impression of accounting.

Let's call it a day. My parents are asleep, and I won't stand guard.

huh? I have been writing for two days!

If I hadn't gone to see "Golden Flower" tonight, I would have finished writing it long ago. It turns out that this is also kung fu.

Early this morning, I heard my dad yelling, "What time did this little bastard come back last night?"

My mother spoke for me: "My boyfriend is in charge, so we don't have to worry about it."

"isn't she our sun? Where did it go again? "

"didn't you say I was the earth? You know, just go around me. "

I want to go to the bathroom and lazily push the door out of the room.

My dad said in surprise, "Oh, the sun has come out. Look how great you are. We can only be brilliant if you give the sun!"

I watched my father get ready to go, and said slowly, "Take care, Dad."

My dad was even more surprised: "This boyfriend didn't pay for it. He has learned to speak."

I added, "Goodbye, Dad!" "Ok, I'll see you at night." My father happily opened the door and left, but my mother's mouth never closed: "I can coax your father."

I came back too late yesterday. My mother talked about the loan yesterday, and I forgot to mention it. It seems that it is necessary to get a tape recorder when my mother talked about it.

when I was reading a book, I couldn't figure out what it was like to borrow. My mother told me, "The loan relationship is like the law of immortality. It's gone here, but it's in another place. It's a subject, and the inconvenience is the amount of money." She showed us the entries, which are accounting vouchers. There is a business in which employees borrow money to buy things in other places for 2 yuan-,

borrow: other receivables for 2

loan: cash for 2

, that is, the money is gone. Where is it? In the personal debt.

There is also a business in which employees buy things back and submit them for reimbursement with invoices-

Debit: management fee of 1763

cash of 237

Loan: other receivables of 2

.

Just now, I let my mother browse the content of my post, and she was so happy that she said proudly, "I said so much, but you didn't write all of it." "But I can't remember so much. I picked bones and said it." "Fortunately, the essence is there."

Suddenly, my mother remembered something: "It seems that there are many novices. Hey, I'm also opening a post here to consult you. Is it ok?" Free answer. "

I am happy: "If you are not free, where can you collect money?"

my mother quickly explained, "I mean, I just want to teach them some experience because they are hungry."

"Of course, I'd love to. I'll ask them to see if there is such a demand."

I forgot to report-the company where my mother works as an accountant is a furniture company. She told us: "This company is a front shop and a back factory. The front shop refers to a store selling furniture, which belongs to a commercial enterprise, and the back factory is a processing factory, which belongs to an industrial enterprise. When studying here, business accountants have been exposed to it. Because business accounting is relatively simple, we will start with business accounting and learn industrial accounting after we are familiar with it. " My mother is the finance minister there. There are accountants in shops and factories. My mother works half a day and used to work part-time. Because the boss was too courageous and my mother was too timid, she quit, leaving this one. So for half a day, I advocated that she be an accountant tutor. My mother was very confident that the experiment was successful on us, and the accountant was improper. She specialized in teaching, which was more worry-free!

I forgot to omit the report again-my mother told me at noon that the company had something to do this afternoon, so I would suspend classes for one day and continue tomorrow.

This is a fact. One is a furniture factory, and the other is a furniture store, each with a license, each paying its own tax, and each has two sets of accounts, but the legal person is one person.

This is mainly about accounting, don't you get it? The water here is too shallow. You are a big fish. I wonder, why do you come in when you are a certified public accountant? What a shame. You are capable. Post it yourself, not here.