(1) What principles are embodied in the proper separation of financial accounting and management accounting in financial services?

The "source intersection" of these two courses in financial accounting is the most serious, so that some western professional textbooks combine them into one, collectively called "cost management accounting".

In our country, cost accounting, management accounting and financial management are also merged together, collectively referred to as "financial cost management" subjects. The content of cost accounting should be to explain various cost calculation methods, and cost control and analysis should be completed by management accounting course. Therefore, cost accounting must be separated from management accounting.

The difference between management accounting and financial accounting is obvious, but financial accounting and management accounting should be based on cost accounting in content, standards, functions and information flow, or cost accounting must use two sets of standards and principles of financial accounting and management accounting at the same time, and make appropriate coordination. For example, in product cost calculation, variety method, step-by-step method and batch method are mainly used to prepare income statement for financial accounting, and the results will also restrict the results of balance sheet. Variable cost method, standard cost method, fixed cost method and activity-based cost method are mainly used as the basis of management accounting internal statements. Of course, variable cost, standard cost and activity-based cost should be separated from the cost data of financial accounting, and attention should be paid to the relationship between them. Generating various cost data in the same database is one of the main tasks of cost accounting.

⑵ Differences and connections among management accounting, financial management and financial analysis.

Cost accounting mainly accounts for the cost of industrial accounting. In the calculation, we often encounter various expenses that need to be shared, so we need to calculate the cost rate first and then amortize it separately. Financial accounting is mostly commercial accounting, mainly external financial data. Management accounting is internal, which provides data analysis for the future development of enterprises and is more useful for investors or shareholders to analyze the future development of enterprises. The difference between financial management and management accounting.

The phenomenon of "overlap" and "duplication" between financial management and management accounting is particularly serious. From the analysis of the current teaching situation, the overlapping points of the two are as follows: ① the time value of funds and the analysis of long-term investment decisions; ② Cost-volume-profit analysis and operating leverage analysis; ③ Inventory control (EOQ model).

In dealing with the duplication of financial management and management accounting, we believe that the basic principle should be that management accounting focuses on "technology" and "method", and financial management focuses on "application" of technology and method in decision-making. For example, the time value principle of money, the methods of capital budgeting (such as net present value method and internal rate of return method), the basic principles of cost, volume and profit analysis, and inventory control model should all be included in the management accounting course. On the basis of these principles and methods, financial management will explain the basic requirements of securities valuation, value analysis, specific decision of capital budget, financial risk analysis and inventory management, that is to say, the financial management course mainly teaches the financial application of these methods.

2. The difference between management accounting and cost accounting.

The "cross" between these two courses is so serious that some western professional textbooks combine them together and collectively call them "cost management accounting". In China's CPA qualification examination, cost accounting, management accounting and financial management are also combined together, collectively referred to as "financial cost management" subjects. Our view is that the content of cost accounting should be to explain various cost calculation methods, and cost control and analysis should be completed by management accounting courses. Therefore, we also advocate that cost accounting must be separated from management accounting. The difference between management accounting and financial accounting is obvious, but financial accounting and management accounting should be based on cost accounting in content, standards, functions and information flow, or cost accounting must use two sets of standards and principles of financial accounting and management accounting at the same time, and make appropriate coordination. For example, in product cost calculation, variety method, step-by-step method and batch method are mainly used to prepare income statement for financial accounting, and the results will also restrict the results of balance sheet. Variable cost method, standard cost method, fixed cost method and activity-based cost method are mainly used as the basis of management accounting internal statements. Of course, variable cost, standard cost and activity-based cost should be separated from the cost data of financial accounting, and attention should be paid to the relationship between them. Generating various cost data in the same database is one of the main tasks of cost accounting.

2) Correlation analysis of financial accounting, cost accounting, management accounting and financial management.

These four subjects can be considered as the sum of financial management and accounting. In other words, financial accounting, management accounting and cost accounting are all accounting categories; However, financial management and accounting are different in essence and object. Management accounting and financial accounting constitute two branches of accounting, which are responsible for publishing accounting information externally and internally, and they are also closely related, so they belong to the second level. Cost accounting belongs to the third level. As a subsystem of accounting information system, it records, measures and reports a lot of information about departmental costs, providing information for financial accounting and management accounting.

(3) Which course should I take first to learn accounting?

Hmm. Let me put it this way. It depends on what certificate you take. If it is an accounting qualification certificate, that is, the most basic employment certificate, you should learn basic accounting first, and another is accounting and financial regulations. I don't know why you didn't get these two books, because these two subjects are the contents of the accounting qualification certificate.

If you want to take the assistant accountant exam (higher than the professional qualification), you should study intermediate financial accounting, cost accounting, statistics and economic law on the basis of the above two books, in which statistics is the basis of cost accounting and economic law is an independent subject in the exam, which is not in your book.

If you want to take the CPA exam, you should study auditing and tax law on the basis of the above two certificates. There is no tax law in the book.

International financial management, political economy (socialism), political economy (capitalism), management accounting, finance and economics, economic mathematics foundation, for international financial managers.

From my experience, among so many books, it will take at least seven years to master if you want to reach the assessment level of the national teacher qualification certificate, and adult accountants can't test all of you.

So if you don't want to take any certificates, but only want to get an adult college degree, you can also be given a learning order: basic accounting = = "statistics = =" intermediate financial accounting, cost accounting (two at the same time) = = = "auditing = = =" economic law = = "tax law (three books that must be supplemented if you want to study).

Other books are independently researched and can be read out of order, but it is recommended to read basic accounting after reading it. Basic accounting is the basis of all accounting, and it is useless to learn it later if you don't master it well.

(4) What are the differences and connections among financial accounting, management accounting and cost accounting?

Accounting is the creator of information, and finance is the user of information.

1. The job of finance is to synthesize the information of all parties, organize it in a logical form, and make a favorable strategic plan with financial analysis tools.

2. The connection between finance and accounting is that the thinking foundation is measurable currency, and the basic requirement of accounting records is to have measurable monetary amount. The first step of collecting basic information in financial work is to measure the amount of money. It is based on this that the communication between finance and accounting will be very smooth.

3. Finance and accounting are often compared, but the information created by accounting does not mean that finance can be used directly. In some financial work, the basic principles of financial information and accounting information are quite different (such as cash basis and accrual basis).

4. Financial management is the management of asset purchase (investment), financing (financing), operating cash flow (working capital) and profit distribution under a certain overall goal. Financial management is an integral part of enterprise management. It is an economic management work to organize enterprise financial activities and handle financial relations according to financial laws and regulations and financial management principles. Simply put, financial management is to organize financial activities of enterprises. Fast Customs Clearance Course ACCA Global Private Broadcasting Course Student Employer Through Train Course Weekend Face-to-Face Course Winter and Summer Vacation Course Other Courses

5] What courses should college accounting and auditing majors major in and take?

The main courses of accounting major include management, accounting principles, financial management, intermediate financial accounting, version audit, cost-benefit accounting, management accounting, accounting computerization, advanced financial accounting and management statistics.

Accounting major is to study how an enterprise confirms its income and assets in a certain business cycle. In addition to compiling financial statements and recording the trading behavior of enterprises, accountants are more important to participate in the merger between enterprises, quality management, the application of information technology in finance, tax strategy and management decision-making activities of many enterprises.

Accounting profession covers a wide range: authentication, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy liquidation, forensic accounting, budgeting, business consulting and so on.

Professional ability:

1, master the basic theories and knowledge of management, economics and accounting;

2. Master the qualitative and quantitative analysis methods of accounting;

3. Strong language expression ability, interpersonal communication ability, information acquisition ability and basic ability to analyze and solve accounting problems;

4. Familiar with accounting-related principles, policies and regulations at home and abroad and in International accounting practices;

5. Understand the theoretical frontier and development trend of this discipline;

6. Master the basic methods of literature retrieval and information query, and have certain scientific research and practical work ability. Fast Customs Clearance Course ACCA Global Private Broadcasting Course Student Employer Through Train Course Weekend Face-to-Face Course Winter and Summer Vacation Course Other Courses

[6] What subjects do Yunnan self-taught undergraduate accounting need to take?

Yunnan University of Finance and Economics Accounting Self-taught Undergraduate Examination Subjects

Economic management professional code: B020204

Examiner Yunnan University of Finance and Economics is back.

Description:

Public courses: Outline of Modern History of China, Introduction to Basic Principles of Marxism, and English (2);

Specialized courses: probability theory and number, statistics (economy and management), linear algebra (economy and management), application of computer in management system, financial theory and practice, auditing, marketing, accounting system design, international trade theory and practice, asset evaluation and financial statement analysis (1);

Additional courses: advanced financial accounting (plus), intermediate accounting, cost accounting, financial management, political economy (finance and economics) and management accounting.

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The additional examination course is a professional course that needs to be passed from high school; There is no need for undergraduates to take these specialized courses.

This major course is arranged according to the latest examination plan published on the website of Yunnan Provincial Admissions Examination Institute for reference. If there is any discrepancy, please refer to the local original registration manual.

(7) What courses do Anhui self-taught undergraduate accounting mainly take?

Serial Number Course Code Course Name Credit Remarks

1 3708 Outline of Modern History of China II

2 3709 Introduction to the Basic Principles of Marxism 4

English (2) 14

4 4 183 Probability Theory and Mathematical Statistics (Economics and Management) 5

5 4 184 Linear Algebra (Economics and Management) 4

6 005 1 Computer Application Management System 3

7 0052 Computer Application in Management System (Internship) 1

8 0058 Marketing 5

9 0 149 Theory and Practice of International Trade 6

10 financial theory and practice 6

1 1 0 158 asset appraisal 4

12 0 159 advanced financial accounting 6

13 0 160 audit 4

14 0 16 1 analysis of financial statements (1) 5

15 0 162 accounting system design 5

16 0078 bank accounting 5 those who don't take the foreign language exam must take it.

17 62 13 accounting information system 6

18 0067 financial management 6 B and c candidates need to take an extra test.

19 0 155 intermediate financial accounting 8

20 0 156 cost accounting 5

2 1 0009 political economy (finance and economics) 6 C candidates need to take an extra test.

22 0 157 management accounting (1) 6

23 6999 graduation thesis (internship) 0 is not counted as credit.

Description:

1. If you don't take the foreign language test, you must take two additional courses: bank accounting and accounting information system.

2. "Computer Application in Management System (Practice)" and "Graduation Thesis (Practice)" are practical assessment courses, and candidates are assessed in the examiner's school or the unit recognized by the examiner's school according to the basic requirements of training and assessment.

3. The topic of graduation thesis is published by the examiner school. Candidates can choose any topic, which is about 1000 words. The topic should be clear, the viewpoint should be correct, the level should be clear, and the handwriting should be neat. The graduation thesis requires candidates to complete it independently.

4. Application category

Class A candidates: graduates majoring in accounting and corporate financial management or above can apply for this major directly (no additional courses are required).

B-class candidates: graduates of other majors and above in economic management must take three additional courses: intermediate financial accounting, cost accounting and financial management.

Class C candidates: Graduates from other majors and above must take five additional courses: Political Economy (Finance and Economics), Intermediate Financial Accounting, Cost Accounting, Financial Management and Management Accounting (I).

Being cost accounting learning methods

Learn cost accounting on the basis of basic accounting.

The content of cost accounting includes the basic theories and methods of cost accounting. These theories and methods are the basic accounting theories and methods in basic accounting.

Specific application in cost accounting. Do not understand the basic premise, general principles, double-entry bookkeeping, and accounting vouchers, account books, statements and accounting forms.

It is impossible to learn the basic theories and methods of accounting well. Therefore, before learning cost accounting, we must first learn basic accounting.

2 interrelated with intermediate financial accounting, learning cost accounting.

There is a close relationship between cost accounting and intermediate financial accounting: for example, the cost information needed by cost accounting to calculate costs flows through financial accounting.

Accounting purchase of assets and long-term assets; The product cost calculated by cost accounting should be transferred to current assets (finished products) for financial accounting of current assets.

Calculation; The period expenses calculated by cost accounting should also be included in the current profits and losses, and the financial accounting profits should be accounted for. So we should learn cost accounting well and do it well.

To master the comprehensive knowledge of financial accounting, we must study cost accounting and intermediate financial accounting together.

3. Pay attention to all teaching links

(1) Read the textbook. Ouyang Qing, Zhang Xianzhi, editor-in-chief of Wan Shouyi, and the textbook Cost Accounting published by Dongbei University of Finance and Economics Press in 2000 are accountants in our school.

Professional teaching materials. The contents of each chapter of the textbook are related to some extent. Read the textbook step by step, and read each chapter at least twice. First rough rolling

Reading, the purpose is to have a preliminary understanding of the contents of this chapter; The second intensive reading has a deeper understanding of this chapter.

(2) The first part of the textbook is an overview of cost accounting. Only by completing the whole process of accounting can we have a deeper understanding.

You can do rough reading first, and then do intensive reading after you have learned all the contents of the textbook. Most of the other parts are: first briefly explain the accounting principle, and then illustrate accounting with examples.

The method. The accounting principle part is generally general and abstract, which may be incomprehensible at first glance. If you don't understand, you can mark it, go around it first, and then

Roughly read the examples of accounting methods. Through the rough reading of examples, we can not only get a preliminary understanding of accounting methods, but also deepen our understanding of accounting principles. So, take it with you.

Unsolved problems: intensive reading of accounting principles and examples of intensive reading of accounting methods. In this way, from virtual to real, from real to virtual, can promote each other.

In the intensive reading of the fourth chapter of the second part, there may be some problems that cannot be fully understood. These problems can be bypassed, and some problems often

Only by studying the following chapters can you fully understand it. For example, when reading the fourth chapter "Overview of Enterprise Cost Accounting", some contents should be related to industrial enterprise cost accounting after learning.

The specific procedures and methods involve various chapters and should be fully understood. You can bypass these contents and go further after studying the relevant chapters later.

Intensive reading. For another example, when reading the collection and distribution of factor costs in Chapter 5, we can often find that the same production costs have occurred in the basic production workshop, and some of them are borrowed.

Record "production cost-basic production cost" and debit "manufacturing cost" for others. Which production costs should be debited to the "production cost-basic production cost" account?

Objective, which production expense should be debited to that subject of "manufacture expense" and why it should be accounted for in this way, these problems can only be dealt with when we study departmental expense accounting in chap 6.

Solution. These contents can also be bypassed again; After learning Chapter 6, come to further intensive reading.

Cost accounting is a highly technical business course. When reading textbooks, you must put basic business methods, such as various calculation methods and accounting treatment methods.

Methods, the structure of various reports and the ins and outs of recorded figures, etc. , are clear, down-to-earth understanding. Don't let some calculation methods, account table structure and

Accounting treatment is complex, difficult to understand and "afraid"; Don't be "bored" because there are too many numbers, complicated contexts and time-consuming reading. These are all learning cost accounting.

Pay special attention.

(2) study guidance. In addition to outlining the learning methods and the content system of the textbook, the Curriculum Learning Guide also proposes chapter-by-chapter learning according to the chapters of the textbook.

It lists the purpose and requirements of learning, the main contents and guidance, the concept of nouns and review questions. The order of reading textbooks and course study guides is the best:

Read the textbook first, then read the guidance of the corresponding chapters in the guide book, and then read the textbook intensively according to the tips in the guide book. In this way, we can better grasp the cost.

Basic theories and methods of measurement.

Yes Reading carefully and mastering the basic principles described in the textbook will help to do the problem smoothly. Doing exercises correctly can also put the basic theory of cost accounting into practice.

And learn the basic methods more solidly and deeply.

(5) Read relevant publications. With the continuous development of China's economic construction and the deepening of economic system reform, the rules and regulations related to financial accounting will be

The actual work of cost accounting will also be reformed. The revision of teaching materials often cannot keep up with the development of practice. So in addition to reading textbooks and learning fingers.

The calculation of manual exercise can be done by computer.