First, the characteristics of each subject in the primary accounting title examination
The course "Primary Accounting Practice" mainly tests the ability of candidates to handle basic accounting business; The examination questions of "Fundamentals of Economic Law" mainly test candidates' mastery of basic accounting laws and regulations.
Second, the difficulty analysis of each subject in the primary accounting title examination
"Primary Accounting Practice" is relatively difficult, and it needs to account for two-thirds of the score. This part of the content is very flexible and may be a stumbling block in the whole exam.
The knowledge content of "Fundamentals of Economic Law" is relatively simple, but because of its importance in the whole theoretical system of the primary title examination, it is bound to require everyone to have a deeper understanding of it, so the examination may be more difficult. Although the content of the textbook is not much, every exam makes everyone feel very difficult.
Three, the primary accounting title examination subjects learning suggestions
Put the theory and calculation suggestions that are difficult and need to be understood in front of you, and leave enough time for yourself to understand, do problems and digest; Memory-based courses are recommended at the end of study, and such courses are still effective. Easy before difficult, understanding before memory, foundation before synthesis.
For the subject of primary accounting practice, there are the following four learning suggestions:
1. Primary accounting practice includes written content and calculation content. For the written lines, mark the key contents emphasized by the teachers in Gao Dun Online School, and memorize them according to the original text of the textbook. For the written test sites, summarize and review intensively before the test. For the calculation content, listen to the teacher carefully, understand in principle, do more questions, and ask questions on the Q&A board in time if you don't understand. In this way, the calculation problem can be changed in the same way.
Because this is a primary exam, candidates should pay attention to the most basic knowledge of accounting, and there is no need to trace back some deeper knowledge in the process of learning. Instead, we should focus on the problems that we can't figure out. Only by understanding can you remember, so that when you do practical problems, you can naturally see the tricks.
3. Pay attention to the memory of different knowledge points, especially the differences in subjects and accounting treatment.
4. On the basis of reading through, focus on re-reading. At this time, we should master the accounting treatment of various accounting contents skillfully and strengthen the training of examination questions at the same time. We can do exercises after reading a chapter, and then add the exercises in the previous chapter when reading the later chapters, so that we can repeat our memory by doing exercises and strengthen our memory for those we don't understand. Finally, on the basis of the above, review the key knowledge points and chapters that you don't understand. Those that are difficult to remember are enough for primary accounting practice. For the case analysis questions in the exercise questions, you should carefully understand which aspect you answered wrong, the direction and skills of the correct answer.
For the basic subjects of primary economic law, there are six learning suggestions as follows:
1. The course "Fundamentals of Economic Law" is not strange to learn, and it is relatively easy to pass by listening carefully. But for laws and regulations, we must pay attention to understanding. Only when you understand them can you remember them. Summarize more when reviewing at ordinary times, and concentrate on memory before the exam to review.
2. Closely follow the teaching materials, which shall prevail. Reading textbooks can be divided into three steps: the first step is to read through (read carefully from beginning to end and have a general understanding of the system and content of textbooks); The second step is to read it carefully (be sure to read it carefully to understand the specific important legal provisions); The third step is intensive reading (the content of key chapters accounts for about 65% in the exam, candidates must learn to allocate time reasonably, and key chapters must spend more time to master).
3. Practice basic skills. We must fully grasp and deeply understand the basic concepts and basic legal provisions, and remember some key words and sentences, especially some knowledge points involving amount, date and percentage. Because more than 60% of the questions in the exam involve basic legal knowledge and regulations.
4. Be good at induction and comparison, and learn to achieve mastery through a comprehensive study. Each regulation has its own internal main line. For example, compare several settlement methods in payment and settlement legal systems such as bank draft, commercial draft, cashier's check, cheque and collection and acceptance, and summarize the differences in settlement area, settlement amount, payment period and endorsement. There are many basic concepts and legal provisions in this course, and it is easy to confuse them before and after. How can I remember them accurately? One is understanding memory, the other is systematic memory, and the third is comparative analysis memory. Don't learn by rote, let alone "gamble" on a few questions.
5. Make full use of counseling books. Candidates must combine the teaching materials, make full use of counseling books, absorb and digest knowledge points, and complete exercises independently. We should carefully study the questions and answers over the years. On the one hand, the questions and answers over the years can reflect the thinking of exams in recent years and standardize our answering methods; On the other hand, the questions and answers over the years can help us to be familiar with and study the questions, master the rules of the questions and grasp the overall difficulty of the questions.
6. Pay attention to new and changed contents. For new and changing content, there is generally no previous examination experience to learn from, and some knowledge points are still obscure, which requires candidates to increase their investment in review.
20 15 examination questions for junior accountants have not been published. According to the examination rules over the years, it is estimated that the title examination questions of 20 15 junior accountant are: single choice, multiple choice, judgment and indefinite choice.