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How to learn accounting well

Learning well does not necessarily mean using well. It is still necessary to have practical operation in order to understand the significance of accounting more deeply. I hope these materials are useful for you to learn accounting, and I wish you success! Come on, ha!

As a beginner, finding a good teacher to teach will certainly get twice the result with half the effort. Otherwise, reading by yourself is like ants gnawing at bones.

After you have a good teacher, you still have to do more questions at ordinary times. In the topic, we can use accounting theory flexibly. You can't rely on rote learning. Every knowledge point is closely related.

Learn accounting well and do the following four things.

1. If you want to learn accounting well, you must review it comprehensively, and you must not be vague about the knowledge in the book. Often practice multiple-choice questions about calculation types. Do it quickly and accurately. The rules on accounting policy are even more accurate. Although there are options in the multiple-choice questions every year that you haven't encountered, if you can understand every option that you used to be a country, you won't be too nervous. (If you leave out three options, a calculation problem will be scored quickly, so look at every option in the non-calculation category of classic problems and real problems in each chapter before the exam. Although I spent the whole day reviewing the next content, I think it is worthwhile.

2. Regarding the comprehensive questions, reviewing the sub-questions requires precision rather than generality. Some people think that the more problems you see, the better, but in fact, the opposite is true. It is much more useful for you to read a complete comprehensive question in one afternoon than to read two questions you don't understand. In order not to lower your confidence, you can look at the answers directly at the beginning, but understanding is not the purpose. You should study the mystery, close the answer, understand the purpose of the question with your heart, and then make the answer in your own clear mind. I believe that you will have a deeper understanding of accounting if you do the topic above 10.

Be sure to listen to crosstalk before the exam, and be sure to listen to famous teachers. Zhang Zhifeng's reputation is not blown. It's best to listen to this series of lectures before the exam (the number of words may increase slightly, which can't stand the correction of online schools, but the mystery is self-evident). Understand carefully what the teacher said is not clear, just hinting at your key content. At this time, information is the direction. If you do a comprehensive review and focus on strengthening the key contents of the year, your confidence will be greatly increased.

Last but not least. The charm of the CPA exam lies in that it is not only a test of one's mastery of theoretical knowledge, but also a test of one's comprehensive ability in all aspects, especially one's psychological endurance and ability to remain calm at the last moment. How many people who have a good grasp of accounting knowledge get confused after reading the paper, and how many people who haven't arrived for half an hour give up on their own initiative when they see the form. The title of the last line is "Why do you need so much information?" ? In fact, not every word is useful, but the questioner intentionally interferes with your state of mind and disturbs your state of mind in answering. As for how to improve this aspect? This is not taught. First of all, confidence is very important. Self-confidence is not the kind that needs to be boasted, but the kind of feeling that comes from the heart and gives people endless charm without publicity. By the way, the foundation of self-confidence is a solid grasp of knowledge, and blind self-confidence can accomplish nothing.

This paragraph is aimed at those who are rich in accounting theory, but can't play it out in the exam.

1, first of all, we should establish confidence, be cautious and just hold your horses. Don't start with something different from the textbook, you will be anxious, you will sweat and panic when you look at a room full of people. I hope you can finish it quickly, and people will leave quickly. At first, I just couldn't hold my breath and was always in a hurry. When I recheck the original voucher, the amount I recheck is always different from the amount on the original voucher. In those days, I had a headache when I looked at those original documents, especially those with many attachments, such as the list of car tolls, and the amount printed on the invoices was unclear. It is always wrong to recheck the amount. When filling out the check (we are a branch company, and the group company has an internal bank, and the payment must be made through the internal bank, using the payment power of attorney and internal transfer check uniformly printed by the group company), there are even many jokes. At first, the payer used to pay the power of attorney was on the left and the payee was on the right. However, when filling in the internal transfer check, it was filled in by means of payment authorization without careful reading. Of course, the internal bank refused to do it, and returned it to fill it out again, which made me embarrassed, the customer was unhappy and the efficiency was very low. I blame myself. Sometimes when filling out the power of attorney for payment, there are fewer anxious words. Although I always ask the customer to check carefully before signing, the customer doesn't check carefully at all, just signs, and the bank will return it when it finds it. Sometimes when filling in capitals, a yuan word is missing, or a zero word is missing. Customers often come back to change clothes. In those days, as long as I saw a client coming back, my heart was numb. I doubt my ability to work. I keep telling myself to hold your horses. Others are in a hurry, and I am not in a hurry. What's the hurry? It's getting dark and there are tall people. I must be careful. After a long time, I lose my temper, so I can hold my breath and do what I should do, and my work efficiency is also high. The work is also smooth and energetic. 2. Think more. When you encounter new business and difficult problems, you must think it over before making a decision. If you can't handle it yourself, ask others for advice. If they tell you how to do it, you still have to think about it and do your business better. We should sum up more experience. Don't be afraid to make mistakes. Some old accountants who have worked for many years have made mistakes, not to mention novices. Only when you make mistakes can you make progress and learn something. But you can't keep making the same mistake. Report to the leader in time if there are problems, and there are important businesses. Don't wait until there is a problem, it will be too late. Learn more from others and be modest! 3. The cashier should manage the funds according to the operation mode of the bank. For example, to take a sum of money, we must first look at the bank journal to see if the bank deposit is enough. If it is enough, we will take it and if it is not enough, we will not take it. Pay a sum of money, pay the bill in time and settle the balance. If you knew what you were doing, you wouldn't write a bad check. At the beginning, I always wrote empty promises, and I got a lot of training from my leaders. Now I manage the funds according to the management mode of the bank, and with the help of computerized accounting, I will make voucher entries in time for each transaction, make a good balance, know fairly well and won't write empty checks. 4. With regard to the management of bills receivable, for the bank acceptance bills received, a memorandum book of bills receivable is established, registered in time, and verified and inquired by the bank, thus avoiding the occurrence of cloned bills and ensuring the safety of funds. Make regular cash inventory and check with the bank. If there is any problem, find out the reason as soon as possible and adjust it in time to ensure that the accounts are consistent with the facts. 5, work should have their own principles, according to the law. When reviewing the original vouchers, we should check the original vouchers in strict accordance with accounting regulations and insist on not reimbursing illegal bills. This may offend some people, but it effectively protects the interests of enterprises. I have offended many people by sticking to principles in my work, but I have done my job well and have a clear conscience. I believe they will understand me, too. 6. Study hard and be brave in innovation. Since the implementation of the new "Accounting Law", a lot of knowledge we used to be familiar with is out of date now, and the working methods we used to use are not applicable now. Facing the development of the new situation, cashier should constantly strengthen the study of new business, enrich themselves with new knowledge, improve their comprehensive quality, and improve their ability to control office automation tools, especially in compiling cash flow statements and monetary fund receipt and payment statements, and be able to skillfully use the characteristics of Excel spreadsheets. It can save a lot of time, get rid of complicated manual calculation and greatly improve work efficiency by setting up the hook-to-pair relationship and letting the computer automatically calculate all kinds of needed numbers. 7. Be clean and honest, and constantly improve your professional ethics. Cashier is a special profession, it is exposed to a lot of money all day, thousands of banknotes, which can be said to be in the hands of a rich family. Without good professional ethics, it is difficult to pass the "money pass" smoothly. Compared with other accountants, cashiers should strictly abide by it.