Is the primary accounting title easy to test?

The examination of elementary accounting is not difficult, as long as those who are related majors and have a foundation can pass with a little review, but if they are not accounting majors, it will be more difficult without a foundation.

first of all, let's talk about the elementary level. The elementary level takes two subjects, Primary Accounting Practice and Basis of Economic Law, which must be passed at one time.

I took the elementary exam a long time ago. At that time, there were big calculation questions and comprehensive questions. It seems that in 21, there were indefinite items instead of calculation. I don't know if it is. I suggest you look for calendar year questions.

"Primary Accounting Practice", I personally feel that "Primary Accounting Practice" is more detailed than "Intermediate Accounting Practice". The main content of primary accounting practice is in enterprises, which appears in general accounting business, that is, the accounting treatment of some economic businesses that often appear, such as assets, liabilities, owners' equity, income, costs, profits and other issues. Among them, assets are related to accounts receivable and payable, and trading financial assets (it seems that investment real estate was added in 21). It will not involve non-monetary assets exchange, debt restructuring, long-term equity investment and other intermediate knowledge.

On the whole, primary accounting practice is not difficult. If your accounting certificate is taken in Hunan, Guangdong, Shanghai and Beijing, then the primary level is the basis of economic law for you. If your accounting certificate is taken in Hebei, Jiangsu, Shaanxi, Henan, Guangxi and other places, it will be difficult at the primary level, because there is too little knowledge of accounting treatment of accounting certificates in these places. I have read the textbooks in these places, and one chapter involves accounting treatment.

ok, let's get to the topic, the method of primary accounting practice.

First of all, this book is divided into two parts, the first is practice, and the second is cost accounting. (In the past, there was a foundation, which refers to such things as vouchers, account books and accounting procedures. Now, there is no such thing, so we just start with assets and liabilities. )

Accounting students often say that induction is special, and

induction, such as assets, accounts receivable, notes receivable and other receivables, is similar in accounting treatment, but the difference lies in the different accounting contents. (Speaking of which, I think, everyone gets the book for the preparation of the practical part, and each chapter is written in bold from the meaning, and the accounting treatment is written from the initial measurement-impairment-disposal, so you can also summarize it in this way.)

Comparison means that assets and liabilities can be compared, such as accounts receivable and accounts payable, bills receivable and bills payable, and other accounts receivable and other accounts payable. When you are studying debt, you should think about how to deal with assets. For an economic business, you should not only be familiar with the accounting treatment of your own company, but also think about the accounting treatment of the other company, which will deepen your impression.

Special. For example, you have nothing to compare with trading financial assets. Generally speaking, according to the way assets are handled, I will say a few points here. If we want to follow up the fair value measurement here, we will encounter "the problem of fair value change". Especially those who haven't learned accounting treatment. I don't know the difference between "trading financial assets-changes in fair value" and "gains and losses from changes in fair value". Note that here, like investment real estate, it involves secondary subjects. Here, the key is to look at the first-level subjects, not to memorize them. For example, a stock with an initial entry cost of 1 shares has a cost of 1, and by the end of the month, 1 shares have risen to 11. That is to say, the fair value of transactional financial assets has risen. The implication is that assets have increased, and the increase in assets has been debited. Debit: transactional financial assets-changes in fair value, and credit: changes in fair value.

The above example is a kind of memory of entries, which is called "recording half". That is to say, when you know what subjects to record, but you can't distinguish between debits and credits, you should logically judge what elements are increased and what elements are decreased.

Another problem of trading financial assets is the investment income. Pay attention to the transfer of investment income (excluding receiving dividends or interest). There is a checking calculation for the transfer of investment income, that is, the final disposal, that is, the figure of selling price minus the cost of buying in, is equal to the figure of investment income at the time of disposal (if the investment income is done in two steps, pay attention to how the investment income is added up). Don't worry about how the middle figure changes, because the middle figure only involves the fair value change profit and loss.

For investment real estate, I think it's unlikely to get a difficult question here. After all, the junior level is not as comprehensive as that of a certified public accountant. Investment real estate, you pay attention to the application requirements of cost method and equity method, and there is also a conversion problem. The book is very detailed and there are not many technical things. The scope of accounting may be found in multiple-choice questions. Pay attention to a property right to judge investment real estate. Then self-use is converted into investment real estate, and investment real estate is converted into self-use. There are some troubles here.

then there are fixed assets and intangible assets, which should be noted. It is best to learn together here, because they all involve initial measurement, which includes purchase and self-construction/creation, and subsequent measurement includes depreciation or amortization, which includes disposal. Pay attention to the difference between contact and contact when reading.

Then there is debt. Personally, I think the difficulty of debt is that it is difficult to pay employees' salaries, especially the distribution of goods. Here, pay attention to whether it is regarded as sales if it is goods, and whether it is regarded as sales according to the sales price or according to the cost. Pay attention to a tax. If it is a fixed asset, such as renting a car or a house to a manager, pay attention to depreciation. Then pay taxes and excise tax, pay attention to whether it is continuous production or direct sale after recovery. What is the business tax and additional subjects, and what is the management fee, we must pay attention here, and we also choose to take the exam.

Next is the owner's equity. There is little content here, which is easy to understand. There is not much to talk about. Pay attention to profit distribution and capital reserve. Note that capital reserve involves a lot. For example, some kind of economic business of investment real estate is related to capital reserve, so pay attention to the accounting scope. Then distribute profits and undistributed profits. It's a bit special here, too. There's no comparison.

Pay attention to the consignment of income. When doing consignment, pay attention to whether it is a buyout or an agent. There are two situations here. And the construction contract. Pay attention to the confirmation time of sales revenue, and be sure to pay attention to it, such as the confirmation time of advertising revenue and membership income, which is more important.

remember the costs and expenses, remember less but not more, and remember the accounting contents of financial expenses. Other sales expenses are related to sales. Except for financial expenses and sales expenses, everything else is administrative expenses.

Profit. Remember the distributed profit statement. A table will be given in the book. Don't memorize formulas. Put the table and each step on the table in bold type. Remember the bold type, and finally calculate the net profit in order. What is included and what is not included in each step.

financial statements, pay attention, this year's exam, whether it is a balance sheet, an income statement or a cash flow statement, you should pay attention.

balance sheet, if you take this test, then you will get it, and financial statements will definitely take the test, with the emphasis on some entries. Financial statements will also be objective.

pay attention to the figures, whether it is based on the total account, reduction, detailed record or calculation and analysis. I suggest you take a closer look. For example, monetary funds should be filled out according to bank deposits, due within three months, cash and so on. Of course, this is not the only one.

mainly pay attention to the filling of accounts receivable, accounts payable, accounts received in advance and prepayments. There is also a method when you remember here, that is, outside the four subjects mentioned above. Other subjects are filled out according to the type, such as a certain kind of similar subjects.

As for the latter costs, it is not difficult or complicated here. Please note that the loan meeting is general, and the costs to be calculated are.

the problem of auxiliary cost allocation lies in products and finished products (especially equivalent output), variety method, batch method and step-by-step method (three main methods), and then by-products and joint products.

the key to the cost algorithm is the allocation rate, which means the consumption of several products, and it is the key to calculate the allocation rate. As long as you figure it out to be an integer, that's right.

For the issue of auxiliary cost allocation, pay attention to whether it is sequential allocation or interactive allocation.

when the product is finished, pay attention to the equivalent output of the product, and pay attention to the question of equivalent output. Pay attention to whether the raw materials are invested at one time, or whether they are invested at every step, or whether they are invested one after another with the progress. Another way to pay attention is to consume the quota.

generally, the variety method will not be tested, and all the entries will be written out, and then the cost and expense subjects will be collected.

the most important thing about the batch method is the simplified batch method, which is collected only after it is completed.

pay attention to reduction step by step.

let's talk about the cost table here.

it must be noted that a table, viewed vertically, is a problem of addition and subtraction, and it must be in accordance with the following formula: beginning of the month+current month = in production+completed.

looking sideways, it's a matter of calculating the distribution rate, not division.

Basis of economic law:

Compared with 29, 21 changed a chapter.

to be precise, the basis of economic law includes tax, so there is nothing to say here.

When studying tax, we must pay attention to the fact that tax basis, the tax based on the primary economic law, is definitely not complicated. Compared with the tax law of certified public accountants, there are more judgments in the east and west.

What is easy to summarize about learning tax is that tax is listed in such an order as definition, object of collection, tax payment scope, taxpayer, tax basis, tax payment time, tax payment place and tax preference.