Registration conditions for junior accountants
1. graduated from a high school (including high school, technical secondary school, vocational high school and technical school) recognized by the national education department and above.
2. Abide by the Accounting Law of People's Republic of China (PRC) and the unified national accounting system and other laws and regulations;
3. Have good professional ethics and no serious violation of financial discipline;
4. Love accounting work and have corresponding accounting professional knowledge and business skills.
Primary accounting examination subjects
The primary accounting examination includes two subjects, among which the basic contents of economic law include: accounting legal system, payment and settlement legal system, tax law overview and goods and services tax legal system, income tax legal system, property and behavior tax legal system, tax collection and management legal system, labor contract and social insurance legal system.
The content of primary accounting practice includes: assets, liabilities, owners' equity, income, expenses, profits, financial reports, finished product accounting, product cost calculation and analysis, and accounting basis of public institutions.
Suggestions on preparing for the primary accounting examination
1, combination of online class and notes
Candidates with weak foundation can apply for online classes, but when listening to online classes, candidates should not just listen, but take simple notes on what the teacher said and sort out and summarize after class. When taking notes, candidates should pay attention, just remember the main points, and don't just take notes without attending classes.
2. Consolidation issues
After listening to the class, candidates should do exercises to consolidate the knowledge points they have learned, and the wrong questions must be recorded in the notebook. The knowledge points of the wrong questions can be mastered again through textbooks or lectures, and they should be sorted out by themselves, so that the memory will be deeper.
3. Adjust your mentality and arrange your time reasonably.
The tax accountant's exam results are valid for a long time, and many candidates are easy to relax when preparing for the exam. Candidates should arrange their time reasonably, review in advance, and don't rush to review when the exam is near.