Which subjects are more similar to each other, and what are the similarities and differences?

24 years of junior accounting registration is underway, recently Jun found that there are many junior students consulted: what subjects do you want to have a high degree of relevance between junior and note, and what are the similarities and differences?

I'm sure many people know thatThere are a lot of knowledge points in beginner accounting that can also be used when preparing for the exam, but many people are not clear: which subjects are related? What are the similarities and differences between the subjects?

Actually,"Elementary Accounting Practice" and "Fundamentals of Economic Law" are related to "Accounting", "Tax Law" and "Economic Law" of the Note! And then you will follow up with the similarities and differences in popular science

"Elementary Accounting Practice" vs "Accounting".

From the point of view of subject characteristics

Involved in the junior accounting title examinationAccounting knowledge is relatively basic, and note the "Accounting" accountThe knowledge is relatively wide and the content is relatively largeIt presents the characteristics of "comprehensive assessment, focus, comprehensiveness and difficulty".

The overlap of the two knowledge points is high, but the depth of knowledge points and the assessment method are highThere is a big difference。It is recommended that you start the preparation for the "Accounting" exam immediately after completing the primary exam this year, and strive to win the junior title and the "Accounting" subject of the Note Club in one year.

Judging from the comparison of specific chapters

Although the Note will be "Accounting" than "Elementary Accounting Practice".Much moreShare-based payments, borrowing costs, contingencies, leases, held-for-sale, ** subsidies, non-monetary asset exchanges, debt restructurings, events after the balance sheet date, earnings per shareand other chapters, but the basic chapters of the two are similar.

While preparing for the primary accounting title exam, you can prepare for the "Accounting" exam on the basis of the primary level, so as to achieve twice the result with half the effort.

Comparison of the overlap of the chapters of "Elementary Accounting Practice" vs "Accounting".

Elementary "Fundamentals of Economic Law" vs "Tax Law".

The differences between the two subjects

Although the two sections of the primary "Fundamentals of Economic Law" and the "Tax Law" are averageThe similarity is up to

But the CPA exam track where the "Tax Law" is located, the "Tax Law" is inUnderstanding, familiarity and mastery of knowledge pointsdegreeaspects, rightCandidates' comprehension and application abilityforceaspects,How long and difficult it takes to study for exam preparationaspects,are highly required in the primary "Economic Law".》The track of the junior accounting title examination.

Similarities between the two subjects

Tax Law and the Elementary Fundamentals of Economic LawIt also covers 18 substantive taxes and 1 procedural law；In terms of the proportion of scores in each chapter,The relevant knowledge points of tax law subjects account for as much as 60% of the score of primary economic law subjectsThe importance of this is self-evident.

Tax law subjects are known for being "detailed and fragmented", and when the basic knowledge system is built up in the study of primary economic law subjects, the transition to the study of tax law subjects will be twice the result with half the effort.

Comparison of the overlap of the chapters of "Fundamentals of Economic Law" vs "Tax Law".

Elementary "Fundamentals of Economic Law" vs "Annotated Economic Law".

The differences between the two subjects

1 From the perspective of the specific knowledge points of the subject

Note: Comparison between the Economic Law and the primary Fundamentals of Economic LawincreaseCivil law, commercial law, economic lawand other knowledge, among which:

The civil law section includes: the basic civil legal system, the property legal system, and the contract legal system;

The Commercial Law includes: the legal system of partnerships, the legal system of companies, the legal system of **, the legal system of enterprise bankruptcy, the legal system of bills and payment and settlement;

The economic law section includes: the legal system of state-owned assets of enterprises, the legal system of anti-monopoly, and the legal system of foreign-related economic law.

For candidates who are new to the CPA examFirst of all, we must be psychologically accuratePrepared。There must be something you don't understand in the first round of learning, but you can't give up because of this, those who walk a hundred miles are half ninety, as long as you persevere, you will defeat most people.

Similarities between the two subjects

Note: The "Economic Law" volume is worth 100 points, and the primary "Fundamentals of Economic Law".Overlapping knowledge pointsIt accounts for about 11 points, which mainly containsChapter 1 Basic Principles of Law and Chapter 9 Legal System of Bills and Payment and Settlement

The primary negotiable instrument method and the negotiable instrument method of the note associationThe similarity is high, about 80%, and the note will be in the "Economic Law" examEvery year, 1 of the 4 subjective questions must be tested in the bill methodIn the preparation of economic law, students have the foundation of civil law knowledge and the foundation of bill law, and they will get twice the result with half the effort.

Comparison of the overlap of chapters of "Fundamentals of Economic Law" vs "Economic Law".

The above are the similarities and differences between the elementary and note related subjects.