How to make boring reference books interesting? Thoughts after reading "Junior Accounting Practice"

Qifan Qi Micro Class:

Many people may be wondering about writing a review of a book. How do you choose a reference book?

It’s great to read novels and essays, especially novels. I can read one or two a day. It is really difficult to concentrate when reading reference books, and it is easy to be disturbed by the outside world. Any external factors can easily become an excuse for not reading books, especially financial books.

I am a person who is very insensitive to numbers, but I was assigned by my leader to supervise finance. Although I am not a direct financial staff member, I should at least understand a little bit. In order to avoid jokes, I quickly bought a book "Elementary Accounting Practice" and planned to read it when I have time to improve my literacy so as not to be accused of being an amateur all the time. That would be so embarrassing!

When I first got the book, I was very ambitious and planned how many pages I should read every day. But it really looks like these words are jumping on the page, which is really hard to read. I have imagined countless times that if this was a novel, how great it would be, and I could finish it in an hour.

But the planned things must be done. After doing a lot of mental construction, I asked myself to read no less than 10 pages a day, whether I read it or not. After watching this for two weeks, I gradually started to see some interest in it.

Where is the fun? Mainly think about it based on actual work. Don't get too entangled in things you don't understand very well. Just look down and do the supporting exercises later. If you look at the explanations of the exercises, you will gradually understand what you didn't understand before.

I started to be interested in this book when I happened to see the first chapter mentioning "the quality requirements of accounting information, which must be reliable, relevant, cautious, timely, etc." It happened that at that time I To report the unit budget to the leader, reliability tells me that it must be true, which department uses the money, who uses the money, who is responsible for reporting the plan, and who signs. This is very trouble-free. I only need to sort out the budget reported by each business department, and then do it myself. Add in administrative expenses and control them as a whole.

When the annual financial budget was discussed at the meeting, a leader asked me why the reception fee was so much higher than in previous years. Luckily I did my homework ahead of time! Quick answer, this reception fee is estimated based on the monthly reception fee in 2020. This belongs to the relevance and predictability of accounting information.

My unit is a social organization with a cashier and a part-time accountant from an accounting firm. The people in the accounting firm understand corporate finance and accounting, but do not understand the operation of social organizations. There is a lot in the accounting statements. I need to modify and adjust it. In the past, I was occasionally laughed at by my boss for making mistakes in accounting subjects. After reading this book, I have never made this mistake again.

Sometimes when companies are audited by government departments, they often need to explain their cash payments. Since there are many training and competition activities in social organizations, training fees, labor fees, bonuses, etc. are often involved, and cash needs to be paid, making it difficult for financial personnel to grasp the balance. When I saw the "Cash Usage Scope", I instantly understood that you can withdraw cash from these and just pay personal labor income tax as required.

When I saw "The price for purchasing agricultural and sideline products and other materials from individuals can be paid in cash", I couldn't help but think of the time in the second half of last year when I asked an executive of a listed pharmaceutical company, your company's annual production capacity is 5 With over 100 million people and numerous upstream and downstream suppliers, why is it difficult to advance supply chain finance? It turns out that the company's important business expenses - the purchase of Chinese medicinal materials grown from farmers - are all in cash and do not require corporate supply chain financial credit.

Even if it is a reference book, it is very boring at first. After reading and flipping through it every day, it gradually becomes more approachable.

Tall buildings rise from the ground. If you want to climb a high mountain, you must first humble yourself. To understand and learn a new skill, starting from the most basic introductory reference book may feel boring at first. Only by persisting, thinking more and applying it based on reality, and learning and applying each other, can you experience the fun of learning.

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Chapter 9 ***1187 words