The Spring Festival holiday has ended, and it is less than 3 months before the 2024 Junior Accounting Exam, and I believe that most candidates have already entered the basic stage.
In order to successfully pass the exam, in addition to ensuring sufficient study time, you also need to use the right preparation method. "Staying on the point" is one of the ways to improve the efficiency of test preparation. Xiao Ao has summarized the chapters and exam highlights of the "Elementary Accounting Practice" subject for the candidates, let's take a look.
Chapter 1 Overview Importance:
This chapter is an introduction to accounting, which is not very difficult, and there are many conceptual knowledge points. Candidates do not need to memorize the content of this chapter by rote, but should memorize it on the basis of understanding.
Chapter 2 Accounting Fundamentals Importance:
This chapter is the basic theoretical knowledge of accounting, which is not very difficult, but the knowledge points are relatively trivial and there are many contents that need to be memorized. Focus on mastering accounting elements, subjects, accounts, credit and debit bookkeeping, accounting vouchers, etc. The test questions are mainly multiple-choice, multiple-choice and true/false questions, and candidates should pay attention to specific text expressions and accurately memorize and master them when reviewing and preparing for the exam.
Chapter 3 Liquid Assets Importance:
This chapter covers monetary funds, trading financial assets, receivables and prepayments, and inventories. There will be various types of questions in the exam, which are very important chapters, focusing on the accounting treatment of relevant assets, and candidates should master them on the basis of understanding the knowledge points in combination with the questions.
Chapter 4 Non-current Assets Importance:
This chapter focuses on the understanding of the accounting treatment of various non-current assets. The content of this chapter is very important, and it should focus on the accounting treatment of fixed assets, intangible assets, long-term equity investments, and investment real estate. Candidates are required to memorize on the basis of comprehension and consolidate the knowledge points by doing questions.
Chapter 5 Liabilities Importance:
This chapter is the key chapter, which should focus on the accounting treatment of short-term loans, payables and advance receipts, employee remuneration payable, and taxes payable. The content of this chapter can be combined with the knowledge points of other chapters, and candidates should master it on the basis of understanding and combining the topics.
Chapter VI Owners' Equity Importance:
This chapter is relatively small, but somewhat abstract compared to the previous chapters, focusing on the combination of paid-in capital (or share capital), capital reserve and asset-related knowledge, and the combination of retained earnings and income, expenses and profits.
Chapter 7 Revenues, Expenses, and Profits Importance:
This chapter is a key chapter, and attention should be paid to grasping the recognition and measurement of income, contract costs, accounting treatment of specific transactions, etc., accurately distinguishing the accounting scope of various expenses and non-operating income and expenditure, and accurately memorizing the composition of profits and the calculation formula of income tax expenses. This chapter has a lot of content and has a certain degree of difficulty in understanding, so candidates should pay attention to mastering it in combination with the questions.
Chapter 8 Financial Reporting Importance:
The content of this chapter is equivalent to summarizing the content of chapters 3 to 7, and listing them to report users as a reference in the form of **.
Chapter 9 Product Costing Importance:
This chapter is difficult to understand, and candidates should focus on the collection and distribution of product costs, the collection and distribution of production costs between finished products and products (especially the approximate output ratio method). The topics in this chapter involve a large amount of calculations, and attention should be paid to the accuracy of the calculations.
Chapter 10 **Accounting Fundamentals Importance:
This chapter introduces the relevant content of **accounting, which is different from corporate accounting and has a certain difficulty in understanding. In the study of this chapter, you should focus on grasping the basic theoretical content, and the examination mainly examines multiple-choice questions, multiple-choice questions and true/false questions, and mainly textual questions.
From the above, it can be seen that the "Primary Accounting Practice" section.
Chapters 3, 4, 5, and 7 are very important chapters, so you can mark the key chapters when preparing for the exam, and combine them with suggestions to effectively prepare for the exam by listening to lectures + reading books, and presumably your mastery of the subject can also be improved.
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