Registration requirements for primary accountants
1, with high school graduation (including high school, technical secondary school, vocational high school, technical school) and above recognized by the national education department;
2. Abide by the Accounting Law of People's Republic of China (PRC) and the unified national accounting system and other laws and regulations;
3. Have good professional ethics and no serious violation of financial discipline;
4. Love accounting work and have corresponding accounting professional knowledge and business skills.
Matters needing attention in primary accounting registration
1. When applying for primary accounting, candidates should carefully follow the registration brochure and follow the official steps.
2. Candidates should go through the online registration procedures themselves, and may not entrust others to go through the registration procedures. Personal information filled in by candidates must be true, and false information is not allowed. Before paying the fee, you must carefully check the information you fill in, and pay attention to the safety of personal information and property.
3. Complete the payment in time, and the registration will be successful if the payment is successful. If the candidate fails to pay the fee within the specified time, the registration system will automatically confirm that he has given up the exam.
4. There are different examination methods for primary accounting registration qualification in different regions, including pre-examination and post-examination examination. Candidates should pay attention to the relevant notices in various regions in time and complete the examination as required within the specified time, otherwise they will lose their qualification.
What's on the primary accounting exam?
Primary accounting has two examination subjects: the basis of economic law and primary accounting practice.
The contents of "Basis of Economic Law" include legal liability, accounting institutions and accountants, accounting legal liability, bank settlement account, non-cash payment business of banks, additional legal system of urban maintenance and construction tax and education fee, legal system of vehicle purchase tax, legal system of real estate tax, etc.
The contents of Primary Accounting Practice include basic accounting assumptions and accounting basis, accounting professional ethics, accounting subjects and debit and credit bookkeeping, property inspection, receivables and prepayments, productive biological assets, etc.