As an introductory examination for accounting practitioners, the primary accounting title examination is relatively simple compared with the high-level examination, and the examination subjects are primary accounting practice and the foundation of economic law.
The full marks of primary accounting practice and economic law foundation are 100 respectively. Candidates need to reach 60 points or above in both subjects within one year to pass the exam. After that, you will have the opportunity to get the certificate of junior accounting title examination.
Among them, the primary accounting practice exam 105 minutes, and the basic economic law exam is only 75 minutes. Take two consecutive exams, and the time can't be mixed.
For example, it takes you 90 minutes to complete the examination questions of primary accounting practice subjects. You won't get 15 minutes of examination time for the basic subject of economic law just because you finished the undergraduate project 15 minutes in advance. The examination time for the basic subjects of economic law is still 75 minutes.
After learning about the exam subjects and exam duration, let's learn more about the specific exam contents of each subject.
First of all, primary accounting practice, because for beginners, this subject is relatively more difficult.
However, for the candidates in 2022, there is still a very good news, because the outline in 2022 has been greatly adjusted compared with the previous four years.
Two chapters have been deleted from this year's syllabus, and these two chapters, one involving cost accounting and the other involving government accounting, are very difficult test sites for candidates over the years.
The examination scope under the latest syllabus in 2022 is relatively simplified, and the content of chapters is still eight chapters, but all eight chapters only involve enterprise financial accounting.
The contents of all eight chapters of primary accounting practice are as follows: the first chapter is an overview; Chapter II Accounting Basis; Chapter III Current Assets; Chapter IV Non-current Assets; Chapter V Responsibility; Chapter VI Owners' Rights and Interests; Chapter VII Income, Expenses and Profits; Chapter VIII Financial Report.
Among them, the first two chapters are the basic contents of the primary accounting title examination and the basis for everyone to learn general subjects.
In 2022, the basic subject of economic law has not changed much in the whole outline, but compared with the primary accounting practice, the content of this subject is wider and the knowledge points are relatively scattered.
The Basic Discipline of Economic Law consists of eight chapters, of which the first chapter is a general introduction, which mainly explains some basic concepts and knowledge of law; The second chapter expounds the accounting legal system, which is the basic accounting law that accounting practitioners should be familiar with; The third chapter is the legal system of payment and settlement.
Chapter four, an overview of tax law and the legal system of goods and services; Chapter five, the legal system of income tax; The sixth chapter is the legal system of property behavior tax; Chapter seven, the legal system of expropriation management; Chapter VIII, Labor Contract and Social Insurance Legal System.
The eight chapters of the foundation of economic law, except the first chapter, are basic knowledge. Other chapters are based on the existing legal system in China, and the legal system related to accounting practitioners is selected for corresponding explanation. Although the content is extensive, it will be relatively simple to investigate.