When you pick up the textbook of accounting, have you ever felt lost and helpless with the thick pages and many chapters? Today, let me take you to explore how many chapters there are in the accounting of the note, and see the hidden learning secrets behind these chapters!
First, the number of chapters on accounting is not static.
Different editions of textbooks, different publishers, and even the syllabus may vary from year to year. When we talk about how many chapters there are in accounting, we are talking more about a general scope and common divisions.
Before going to Gaotu Finance, I also learned about Dongao and Zhonghua, and later consulted the opinions of many friends around me who were preparing for the exam, and finally chose Gaotu Finance. After listening to the course, I am still very satisfied, especially many knowledge points, the teacher explains very carefully, even if the foundation is relatively poor, there is no need to worry about it at all.
I will also ask the teacher for advice in time if I don't understand a lot of things, and I have to talk about my teacher Sun Yewen here, who is really super patient, and will explain a lot of life cases to us, and I don't feel hard to learn at all.
Second, generally speaking, the accounting materials can be divided into the following main parts:
1. Basic knowledge of accounting
This is the introductory chapter of accounting, which mainly includes the basic concepts, principles, and elements of accounting. This part of the content is relatively basic, but it provides a solid foundation for the study of subsequent chapters.
2. Current assets and current liabilities
This chapter mainly introduces the current assets and current liabilities of the enterprise, including cash, inventory, accounts receivable, short-term borrowings, etc. Understanding these is essential to stay on top of the day-to-day operations and finances of your business.
3. Non-current assets and non-current liabilities
In this chapter, we will delve into the long-term investment, fixed assets, intangible assets and long-term liabilities of the company. These are important for understanding the long-term growth strategy and financial status of the company.
4. Owners' equity
Owner's equity is an important part of enterprise assets, and this chapter will introduce in detail the paid-in capital, capital reserve, surplus reserve, etc., to help students fully understand the owner's equity structure of the enterprise.
5. Revenue, expenses and profits
This chapter mainly focuses on the income, expenses and profits of the enterprise, helps students understand the profit model and profitability of the enterprise, and provides support for subsequent financial analysis and decision-making.
6. Special business and reporting
In this part, we will learn about some special accounting operations, such as mergers, divisions, reorganizations, etc., as well as the corresponding financial reporting preparation. These contents play an important role in expanding candidates' accounting horizons and improving their practical skills.
7. Analysis of financial statements
Financial statement analysis is one of the important contents of accounting, through the in-depth analysis of the financial statements of the enterprise, it can help us understand the financial status, operating results and cash flow of the enterprise, and provide strong support for the decision-making of the enterprise.
Third, with so many chapters and contents, how can we prepare for the exam efficiently?
1. Make a reasonable study plan and refine the learning content of each chapter to each day to ensure that there is something to gain every day.
2. Pay attention to the combination of theory and practice, and deepen the understanding and memory of knowledge points through case analysis and simulation exercises.
3. Maintain a positive learning attitude and good study habits, constantly summarize and summarize, check and fill in the gaps, and ensure that the preparation process is efficient and orderly.
The above is a detailed answer about how many chapters there are in the accounting, if this article can inspire and help you, like the collection + follow. If you want to get more CPA preparation information, you can send a private message, you can get the latest preparation materials for free, and you will continue to update the CPA preparation strategy! Finally, I wish all candidates can achieve ideal results in the examination and go further and further on the road of accounting major!