The first step: correct learning attitude. Don't rush to study accounting in order to obtain accounting-related certificates, which will make you unable to have a simple and clear understanding of accounting at the beginning of the learning process.

Step 2: Choose the first introductory accounting book. Read the catalogue and get a general understanding of accounting objectives through common sense. Six elements of accounting and their formulas.

The third step: through the six elements of accounting, go through the accounting subjects to which each element belongs, one by one. Don't rush to study the accounting subjects one by one, slowly and carefully, which is easy to forget and has no overall framework. It is best to read the outline of accounting elements and accounting subjects by memory and have a general thinking.

The fourth step: subdivide each big framework under the understanding of accounting big framework in mind. First of all, understand the important accounting subjects in various accounting elements, such as monetary funds in assets, inventory, fixed assets, accounts receivable, etc.: Although financial assets are not the focus of future accounting, don't worry about financial assets in the initial stage, otherwise it will easily reduce your confidence in accounting learning.

Step 5: It is very important to deeply understand the six elements of accounting, and to understand the basic accounting subjects, make good connections and consolidate them, and often turn over the old pages later.

Step 6: Distinguish the lending relationship of each accounting element. The debit of assets and expenses is increased and the credit is decreased. Liabilities, owners' equity and income are reduced by debits and increased by credits. Lending is just a symbol. In accounting, it is only used to understand the increase or decrease of this subject. Don't go too far, just know which element of borrowing is increasing and which is decreasing.

To learn accounting, you should go to a professional training institution and a training class of Hengqi Accounting, and combine the actual teaching in class; After class, the teacher practices tutoring by hand; After graduation, students can enjoy free consultation service and answer difficult questions in their work.