Primary accounting includes two exams: primary accounting practice and basic economic law. Primary accounting practice is more difficult than the foundation of economic law. To prepare for primary accounting practice, candidates must master the flexible use of knowledge points; To learn the basics of economic law well, candidates must understand and remember more. The following are the key points of primary accounting practice and economic law foundation, please pay attention!
Summarizes the main points of the primary accounting practice examination.
1, accounting overview, asset consolidation
Accounting overview: candidates are required to master basic accounting assumptions, accounting foundations and accounting information quality requirements; Candidates must learn to use the debit and credit bookkeeping method, accounting vouchers, accounting books and relevant test sites of accounting processing procedures; Candidates should be familiar with the measurement attributes and application principles of accounting elements.
Assets: The chapter on assets focuses on cash management, cash accounting and cash inventory. Bank settlement system and other monetary fund accounting related knowledge points; Contents of fixed assets and intangible assets; How to determine the inventory cost; Pricing method of issued inventory and related test sites for inventory inspection.
2, responsible for the owner's rights and interests of important test sites.
Liabilities: In the third chapter of elementary accounting practice, candidates need to master short-term loans, how to calculate notes payable, accounts payable and accounts received in advance, how to calculate value-added tax and consumption tax payable, and how to calculate interest payable.
Owner's rights and interests: The key points of the exam that candidates are required to master include how to calculate paid-in capital, the source of capital reserve and accounting-related knowledge points, and how to calculate retained earnings.
3, income, expenses, profits, financial statements required knowledge induction.
Income, expenses and profits: The knowledge points that candidates are required to master are respectively what are the steps of income confirmation and measurement, what accounting subjects are included in income accounting, how to deal with operating cost subjects, how to deal with taxes and additional subjects, how to calculate income tax payable and income tax expenses, what accounting treatments should be included in income tax and income tax expenses, the method of profit carry-over this year and related contents of accounting treatment.
The function, content, structure and preparation method of balance sheet and income statement in the chapter of financial application are necessary for candidates to master, and candidates are required to use the relevant test sites of the statement of changes in owner's equity.
4. Summary of key knowledge of management accounting foundation and government accounting foundation.
Fundamentals of management accounting: candidates should master the concept, objectives and elements of management accounting; Test sites involving product cost accounting require candidates to use them flexibly; Candidates should also focus on the knowledge related to the collection and distribution of various factor expenses.
Basis of government accounting: candidates are required to focus on the system and elements of government accounting standards and the contents involved in their confirmation and measurement standards; To master the government accounting model; Among them, the content and composition of government financial reports and final accounts reports are what candidates must master.
Arrangement of Basic Core Knowledge of Economic Law
1. What are the necessary knowledge points of Introduction and Accounting Legal System?
General comment: Candidates must master the knowledge of law and law, legal relationship, legal facts, arbitration, civil litigation, administrative reconsideration and administrative litigation.
Hold; Among them, the legal department, legal system, legal liability concept and type of relevant test sites should be familiar with.
Accounting legal system: the test sites that require candidates to recite are accounting, accounting file management, accounting supervision, accounting institutions and accounting post setting. It is necessary to understand the accounting legal system and the relevant contents of agency bookkeeping.
2. The legal system of payment calculation must memorize knowledge points.
When studying the legal system of payment calculation based on economic law, candidates need to further master the following knowledge: the principle of payment calculation, what are the basic requirements, the concept and characteristics of bills; Relevant contents of bill rights and responsibilities; Bank draft, commercial draft, cashier's check and check related test sites; Contents involved in remittance and entrusted collection.
3. The legal system of value-added tax and consumption tax must be returned to the test center.
When reviewing the fourth chapter of Basic Economic Law, candidates are required to know what the scope of value-added tax is; How to calculate the value-added tax payable; What is the scope of consumption tax? How to calculate the taxable amount of consumption tax; Among them, candidates should be familiar with the relevant knowledge of VAT taxpayers, VAT tax preferences, consumption tax taxpayers and consumption tax items.
4, corporate income tax, personal income tax legal system must be summarized by the test center.
The chapter of corporate income tax and personal income tax legal system is very important, and candidates need to master the relevant contents of taxable objects of corporate income tax; Calculation of taxable income; How to calculate the taxable amount of enterprise income tax; How to calculate the taxable amount of individual income tax; Personal income tax taxable income items related test sites.
5. Summarize the key knowledge of the legal system of tax collection and management.
For the contents of Chapter VII of Fundamentals of Economic Law, candidates should master the relevant knowledge points of tax registration, account book and voucher management, invoice management, tax declaration and tax inspection. Candidates are required to be familiar with the relevant contents of the tax administration law.
Deep space network tip: the primary accounting exam is approaching day by day. At this time, candidates should calm down and carefully sort out the important test sites. The above contents are for your reference and study. I believe that focusing on review will bring you more gains!