Accounting learning strategy

As we all know, accounting is the most basic and difficult course among the six major subjects of certified public accountants. Good accounting has a great influence on other subjects.

Comprehensive knowledge points

Accounting is a basic subject in the note exam, and its knowledge points are comprehensive. Its difficulties focus on long-term equity investment, financial assets, enterprise merger, financial statements, income tax accounting and other chapters.

Pay attention to understanding

Accounting course focuses on understanding. Understand the concept, thoroughly understand the concept, understand the extended meaning behind each sentence, and then pay attention to distinguish the concepts.

Do more exercises

After explaining the knowledge points on each page of the accounting textbook, there are corresponding questions for everyone to deepen their understanding. Candidates should pay attention to the different answers to each question and think about why they do the entry and the accuracy of the figures.

The learning stages are different.

1, basic learning stage: the problem is mainly objective, the number is small, timely and effective. 2. In the stage of strengthening and improving, subjective questions are the main ones, and cross-chapter comprehensive questions are less involved, so pay attention to step by step. 3. Pre-test sprint stage: At this time, we should pay more attention to the study of relevant knowledge and actively connect interrelated chapters. 4. Learning order: Accounting is suitable for learning before other subjects, and the income tax chapter should be merged with the income tax chapter of the tax law.