Is the junior accounting exam difficult? How to prepare for the exam most efficiently?

With the retirement of the accounting profession, junior accounting titles have naturally become a stepping stone for us accountants. Therefore, more and more candidates with zero foundation have joined the army of accountants and are running on the road to certification. If you have zero foundation, you must have all kinds of confusions, such as: is the junior accounting professional title exam difficult, which subjects are tested, which of the two subjects is more difficult, and which subject should I study first? I am applying for the exam for the first time with zero foundation. When should I start studying, where should I start, how should I arrange my study time, how should I prepare for the exam as a full-time candidate, an office worker, or a mother of two children...etc. Next, Sister Yuan will explain it to everyone one by one, fully understand the knowledge and then start our junior accounting journey.

1. What are the registration conditions for the junior exam?

The Junior Accounting Professional Technical Qualification Examination, also known as the Junior Accounting Professional Title Examination and the Assistant Accountant Examination, is a nationally unified examination with unified examination time, unified propositions, and unified qualification standards. Those who pass the examination will be issued an "Accountant "Professional and Technical Qualification Certificate", this certificate is valid nationwide and can be used to engage in accounting work in state agencies, social groups, enterprises, institutions and other organizations. Anyone who meets the registration conditions can apply.

(1) Those who sign up to take the Junior Accounting Professional Technical Qualification Examination should meet the following basic conditions:

1. Adhere to principles and have good professional ethics;

2. Conscientiously implement the "Accounting Law of the People's Republic of China and the State Council" and the unified national accounting system, as well as relevant financial laws, regulations, rules and regulations, and there are no serious violations of financial disciplines;

3. Fulfill job responsibilities and love your job;

(2) Those who sign up to take the Junior Accounting Professional Technical Qualification Examination, in addition to the above basic conditions, must also have a high school diploma or above recognized by the education department . The academic qualifications here can be high school or above, technical secondary school or general technical school.

2. Is it difficult to obtain a junior accounting title?

First of all, let’s look at the name. Junior is a person who lays the foundation at a shallow level. In other words, he is at the bottom. There are intermediate and advanced above him, so I tell you clearly, Not difficult. Of course, it's not difficult, which doesn't mean you can get through it casually. It means you can get through it with a little effort. Is it possible to do it without him? I don’t think it is possible. He is a useless existence. Of course, some students said that I skipped the elementary level and took the intermediate level directly. It was OK, but if you don’t even know the most basic things, it would be difficult to keep up with the rhythm of the class. Because after all, intermediate accounting is based on junior accounting, and there are still a small number of intermediate candidates with no basic knowledge, so the teacher will not be too detailed on the basic knowledge points. Slowly you will distance yourself, so it is recommended to start with the junior level and then the intermediate level. Advanced, progressive levels. Everyone needs to remember one thing. If you learn the basic and intermediate levels well, it will be easy. If you learn the intermediate and advanced levels well, the CPA will be easy.

3. What subjects do junior accounting take?

Registration for junior accounting professional titles is held in November each year. The exam is held in mid-May of the following year. It mainly includes two subjects: "Junior Accounting Practice" and "Economic Law". The exams are all paperless. This is what we call computer-based testing. The full score for both subjects is 100 points, and the passing standard is 60 points. To pass the exam, you need to pass both subjects within one year. Examination question types include single-choice, multiple-choice, judgment and indefinite items. What needs to be emphasized here is that multiple-choice questions will not be scored if you choose too many and few if you choose incorrectly. Points will be deducted for judgment questions if you choose incorrectly. In other words, if you are not sure about judgment questions, you would rather not Do it to avoid deducting points. If you choose an indefinite item incorrectly and choose more than one option, you will get no points. If you choose one option less, you will get 0.5 points. If you are not sure about the indefinite item, we will choose the sure one. You can’t lose a big deal for a small amount.

4. Which of the two subjects is more difficult?

For junior accounting candidates with zero foundation, both subjects are unfamiliar. I don’t think they are divided into difficult and easy subjects. It's like two people you don't know, so you can't say who you are more familiar with. Accounting practice subjects have more conceptual written terms, which are more relevant to our actual work. If we spend more time and energy on this subject, we will unconsciously become partial to the subject.

Judging from the propositions over the years, the knowledge points in each practical chapter are relatively highly related, there is more content to be calculated, and the test questions are relatively comprehensive. Therefore, some students often ask, which chapter is more important, and I focus on studying it. The answer is that they are all important, and their existence is reasonable. Based on experience, I emphasize that Chapter 5 Accounting Handling is the top priority, and everyone must put more effort into it. The content of economic law is generally relatively abstract, and the test points involved are many and small, and there is a lot of content that needs to be memorized. Judging from the names, most of them are various methods. In layman's terms, they are pretentious and do not speak human words. They can be expressed in a short sentence, but they insist on giving you a chapter or three to five hundred words, leaving everyone confused. Feeling dizzy. Therefore, I suggest that when you study economic law, you must not memorize it by rote, but understand it and focus on the key points. When you understand it, you will be able to do it.

5. Which subject should I study first?

There is a certain degree of correlation between the content of the two subjects in the Junior Accounting Examination, so it is recommended that you study the two subjects together, regardless of order. During the learning process, you can correlate and compare the memories with each other to explore the differences. Learn differently, so that everyone will have a deeper understanding of the knowledge points and learn more easily.

6. As a beginner, when should I start learning, where should I start, and how should I arrange my time?

When you set this goal and prepare to challenge accounting, it is time for you to start learning, although it has not yet entered the registration time. What I want to say is that as a beginner, you should start before others. Don’t wait until after you sign up. Time may not be enough by then, so it is necessary to start from now on. Regarding where to start learning, if you have strong learning ability, then you can strictly follow your own plan. If you have poor self-discipline and are not very planning, then it is recommended to sign up for a class and follow the teacher's pace. . In terms of time, the ratio of junior accounting practice to economic law is about 3:2. You should study at least two hours a day without interruption, so that you can enter the examination room calmly and return triumphantly.

7. How should candidates with zero knowledge prepare for the exam?

First of all, if you are applying for the exam for the first time with zero foundation, you are very likely to be confused. So our first task is to understand the exam, familiar with the content and difficulty of the exam, and the second is how to study and study hard. The vast majority of candidates who apply for the exam for the first time are candidates with zero foundation in cross-majors or weak foundations in non-majors. It is recommended that you learn more about the preparation plan and examination syllabus guidance, and then plan the learning content based on the actual conditions of each subject, and choose suitable teaching aids and books. Learning software. In this way, it can not only ensure the learning progress and efficiency, but also develop good study habits, and everything will come naturally. Junior school is a protracted battle. It takes a relatively long time to prepare for the exam after registration. If you fail the exam, you have to come back for another year. Therefore, everyone must clearly calculate their financial accounts. Choice must be greater than hard work.

For full-time candidates, they have a lot of time to study for exams and plenty of energy. This is a huge advantage compared to office workers and mothers, but they also have a lot of pressure to prepare for exams. How to use their advantages? Avoiding disadvantages requires candidates to plan carefully. First of all, you must make a scientific and reasonable study plan for yourself, and urge yourself to complete the study tasks on time. Secondly, attention should be paid to ensuring the quality of study, regularly reviewing the past and learning the new, so as to avoid the long preparation period and easy forgetting. Finally, you must control your mentality in preparing for the exam to avoid a sudden increase in mental pressure due to the approaching exam, which may lead to confusion, irritability, and resistance, which may affect your normal performance in the exam.

Most office workers preparing for the junior accounting exam face several major problems, such as poor self-control, procrastination, difficulty in controlling the relationship between family, work, life and exam preparation, and relatively unorganized study time and lack of knowledge. There is a lack of a complete system, so it is recommended that office workers can focus on understanding the junior accountant exam situation before preparing for the exam, so that they can study in a targeted manner, arrange study plans scientifically, and develop good study habits. During the learning process, we make full use of the limited learning time and consolidate it through understanding the teaching materials, video learning, summary of lecture notes, and practice of real questions, etc., and strive to maintain quality and quantity and get twice the result with half the effort.

Mom-level candidates, especially mothers of two children, your preparation for the junior accounting exam is much harder than ordinary people. You spend most of your study time sending your children to school, finishing your housework, or putting your children to bed in the dead of night. Now, you have to face the problems of squeezing out time, evacuating energy, and dwindling memory after working on your family. It is recommended that all mothers prepare for the exam as early as possible, preview in advance, lay a solid foundation before the 2019 syllabus comes out, and wait until the new syllabus comes out to conduct in-depth comparison and targeted study to consolidate. At the same time, communicate with your family in advance as much as possible to gain their understanding and support and reduce the pressure of exam preparation.

As a financial worker, I have passed the intermediate exam and tutored department staff in the junior and intermediate exams. Let me talk about my views:

Let’s first talk about the importance of accounting titles. Starting today, the new accounting personnel management measures will be officially implemented. Accountants should take a closer look.

The accounting qualification certificate was canceled last year, so starting from this year, as stipulated in the management regulations, the accounting junior certificate has become a stepping stone to engage in accounting work. Later, the professional title certificate for financial personnel recruitment has become very important.

To be honest, the accounting junior professional title exam is not difficult. Many people have passed the accounting professional qualification certificate, which is a little more difficult than the accounting certificate. Accountants without professional titles should apply for it as soon as possible.

The most efficient way to prepare for the exam is of course different from person to person. If you have time, read more books and read them two or three times. No matter how you take the exam, you can easily pass 80 or 90%. If you don’t have time to read, just concentrate on reading. Do the questions, but you still have to read the book at least once, especially those without accounting background must read the book for reference.

You also need to read with skill when reading. When you encounter something you don’t understand, don’t dwell on that chapter. Skip over and read on. Maybe you’ll understand what’s behind and before. Each chapter All accounting knowledge is relevant.

Many people only read the first few chapters when reading books, and almost never read the later chapters. It may also be because of time. Occasionally, they read the first two chapters when they have time, and when they have more time, they read the first two chapters. I forgot to read the chapter content again.

The first time is to familiarize yourself with the book content, the second time is to read the key points, and the third time is to read the difficult points.

Of course, there are also people who never read the book once and do it every day, but they can still pass the exam, but even if they pass the exam. The ability to solve problems in actual work is much worse than those tested by reading books. Those who have passed the test by reading the book have basically understood the knowledge in the book, while those who have passed the test by doing the questions have basically not fully understood the principles.

It took me two months to take the intermediate level exam. I read the book three times, and there were not many questions. I passed the exam in one go, and all the papers were handed in half an hour in advance. 85 points or above.

You can also choose courses at online accounting schools, but it would be a waste of time to listen to them all. It is recommended to only listen to the lectures and sprint courses.

Follow: Leng Momo, make progress with you.

If you just want to pass the preliminary exam, it is certainly not difficult. As long as you understand the practicalities and memorize the economic laws, you can pass. But if you want to improve your business capabilities while taking the certification, you will need to study hard for about three months. Generally speaking, these are elementary questions. For financial people, they should be at the pediatric level. Just relax and take them seriously. (By the way, I would like to share my results of this year’s first meeting)

I am not a financial major. I just passed the junior accounting exam last month, with scores of 71 and 73, and I passed by luck!

Based on your question, let me share my opinion.

1. Is the junior accounting exam difficult?

I think it is much more difficult than the accounting qualification. You can pass the accounting qualification as long as you memorize the knowledge points in the book; but the junior level is different. Judging from this year’s questions, most The options in the question are not the original words in the book, so we need to thoroughly understand the knowledge points in the book to understand the options.

2. How to prepare for the exam most efficiently

Everyone has different learning methods. Let me share my method.

I am a mother, and I don’t have time to read books systematically. I first read the knowledge points in the two books in general, and then bought some question banks. The main purpose of doing the questions is to memorize them better. Focus on the knowledge points. During the process of solving the questions, you can flip through the book to familiarize yourself with the knowledge points. You should still take notes on the knowledge points that you cannot remember. You can also go online to find some knowledge points summarized by others, which can save some time. I read it back and forth like this for a month and a half. It was still a bit difficult during the exam, but luckily I passed.

If you have enough time, try to do as many questions as possible and read more books. Your efforts will always be rewarded. Come on.

My transcript

The books I have read

The notes I have taken

The exam is not difficult, but the passing rate is It is something that everyone has witnessed, and the new outline will change every year. Therefore, when preparing for the exam, be sure to pay attention to the latest exam policies.

If you want to improve the efficiency of exam preparation, you must first arrange your time reasonably

Secondly, summarize more knowledge points, do not just endorse them, and get points cleverly. Questions with high scores must be Make sure to win

The last thing is to ensure a good exam mentality

I hope the exam goes well~

I will share with you the preparation methods of the primary exam system for everyone to learn from. refer to.

1. Preview - Make plans and develop habits

From now on until the release of the 2019 exam materials, we are in the preview stage of preparation. The first task at this stage is to develop a preparation plan that suits you and develop good study habits. Candidates at school can make study plans based on class schedules and holiday arrangements. Candidates on the job can break down their study tasks according to working hours and solve them one by one without affecting their work and life. The learning tasks at this stage are not heavy. The main purpose is to develop study habits and prepare for future exams.

2. Take notes - sort out the key points and form a framework

The teaching materials for the junior accounting examination will be adjusted according to the situation every year, so the learning content and key points will also change accordingly every year. Taking good notes can enable candidates to find out the key points as soon as possible after the release of new textbooks and focus on them when studying. Some candidates may feel that the contents of the notes are scattered and difficult to organize, but they cannot ignore that the process of organizing is also a process of forming a knowledge framework.

3. Timely review - strengthen memory and slow down forgetting

The junior accounting examination requires passing two subjects at the same time. There are many knowledge points that candidates need to memorize. If candidates do not have the habit of reviewing in time, they will easily make too many wrong questions during exercises, which will affect their confidence in preparing for the exam.

IV. Sprint stage - summarize skills to avoid losing points

In the final stage of preparation, candidates can try to summarize some answering skills. Although the main condition that determines whether you can pass the exam is the candidate's mastery of knowledge, having certain answering skills can also save time and improve efficiency during the exam.

CMA’s high value and practicality attract many people to sign up every exam season, including many non-financial personnel. So, what are the advantages of CMA? What are the benefits of taking the CMA exam? Next, let’s learn more about it with Lixin CMA.

Advantages of CMA:

1. Chinese and English versions of the CMA exam: In order to better serve Chinese students, IMA has localized the CMA exam questions into Chinese. All Chinese students will be able to truly demonstrate management accounting knowledge and skills without language barriers. Students can choose the language of the test themselves.

2. Few examination subjects: Compared with other certificates, CMA has great advantages in examination subjects. You only need to take two subjects, one is financial reporting, planning, performance and control (P1) ; The second is financial decision-making (P2).

3. There are many exam times: CMA has two languages, Chinese and English, and the exam times are different. They are the CMA Chinese exam times (April 13, July 27, and November 9, 2019) ;CMA English exam time (January/February, May/June and September/October).

4. Flexible learning and examination process arrangements: In line with the global market, IMA cooperates with computer examination service provider Prometric to implement all-weather examination implementation services on the examination platform in China. Students can make an appointment for the exam at any time according to their own schedule. In addition, if needed, students can take the CMA exam at Prometric exam centers in hundreds of countries around the world.

Benefits of CMA:

1. Big gap It is understood that China currently has 14 million financial workers, of which 80-90% are engaged in financial accounting work. But in Western developed countries, more than 85% of financial workers are engaged in management accounting work. Professors from the Central University of Finance and Economics believe that management accounting will be China's "blue ocean" in the next ten years, with a gap of 3 million, while the demand for financial accounting talents will be reduced by 2/3, and a large number of traditional financial personnel will face transformation or unemployment.

2. High Salary IMA recently released the 2016 Global Salary Survey, which shows that the income of CMA holders is 45% higher than that of their peers who have not obtained the certification. More than 80% of the survey respondents believe that CMA certification is They bring new career development opportunities and help them become cross-domain talents.

The survey also shows that the advantages of CMA certification are most obvious among young practitioners. The base salary and total salary of CMA certification holders aged 20 to 29 are 50 and 50-50% higher respectively than those of their counterparts who have not obtained the certification. 61. This shows that employers regard the abilities developed by employees in the program as a valuable asset for the rapid development of the enterprise.

3. Facilitate career development CMA certificate holders can provide effective management for performance management, cost control, risk assessment and other contents through market research and control of various departments, processes and employees of the company. , and can also apply financial analysis, financial management, financial decision-making and other methods to provide management with support and basis for strategic decision-making, thereby creating wealth for the enterprise.

CMA holders can work in positions such as financial analysts, cost accountants, senior accountants, internal auditors, financial managers, budget analysts, chief financial officers, and CEOs.