With the development of the economy and the progress of society, the accounting profession plays a vital role in various fields. In order to improve the professional quality and skill level of accounting personnel, China will hold various levels of accounting title examinations every year. Among them, the Intermediate Accounting Title Examination, as one of the important examinations in the accounting industry, aims to test the professional knowledge and comprehensive ability of accounting personnel. Next, the vocational online teacher will introduce the subjects of the 2024 Accounting Intermediate Professional Title Examination and related preparation strategies in detail.
1. Examination subjects
In 2024, there will still be three subjects in the Intermediate Accounting Title Examination, namely "Intermediate Accounting Practice", "Financial Management" and "Economic Law". Candidates are required to pass these three subjects within two consecutive examination years in order to obtain the Intermediate Certificate in Accounting.
2. Subject characteristics and preparation strategies
1.Intermediate Accounting Practices
Intermediate Accounting Practice, as the basic subject of the Intermediate Accounting Title Examination, covers the basics of accounting, financial accounting, cost accounting, management accounting, auditing, etc. When preparing for the exam, candidates should have a comprehensive grasp of the basic knowledge, pay attention to the combination of theory and practice, and strengthen their understanding of accounting subjects. In addition, candidates should also pay attention to changes in accounting standards and update their knowledge system in a timely manner.
2.Financial Management
The course of "Financial Management" mainly involves the basic theory of enterprise financial management, financial analysis, investment decision-making, cost control and other aspects. When preparing for the exam, candidates should focus on mastering the core concepts and methods of financial management, such as capital budgeting, financial analysis, cost control, etc. At the same time, candidates should also pay attention to the practical application of financial management and improve their ability to solve practical problems.
3.Economic Law
The course covers the basic theories of economic law, enterprise law, contract law, tax law, etc. When preparing for the exam, candidates should pay attention to the understanding and memorization of legal provisions and strengthen their mastery of legal practice. At the same time, candidates should also pay attention to the latest developments in economic law and keep abreast of the adjustments and changes in relevant laws and regulations.
3. Suggestions for exam preparation
1.Make a plan for preparing for the exam. Candidates should formulate a detailed preparation plan according to their actual situation, and clarify the daily study tasks and time arrangements for Xi. At the same time, it is necessary to allocate time and energy reasonably and pay attention to the balanced development of all subjects.
2.Focus on the basic knowledge of the Xi. The Intermediate Accounting Title Examination focuses on the examination of basic knowledge, so candidates should strengthen the study and Xi of basic knowledge. In the process of preparing for the exam, it is necessary to pay attention to the understanding and application of concepts, principles, and theories, and avoid rote memorization.