1, required textbook?
Basic Economic Law and Primary Accounting Practice, the guiding textbook for the primary accounting title examination, is revised by experts organized by the Accounting Qualification Evaluation Center of the Ministry of Finance every year according to the examination syllabus of the year and the newly promulgated laws and regulations, and is used as an examination book to guide candidates to review and prepare for the exam. Undoubtedly, they are the most comprehensive learning materials with the characteristics of authority and accuracy. It can be said that when candidates encounter doubts or differences in preparing for the exam, they can all take the teaching materials as the judging standard, so it can be seen that the teaching materials will be essential for junior accounting candidates. ?
2. Counseling book?
For self-learners with weak foundation, counseling books are also essential. Recommend the series of Accounting Basis, Financial Regulations and Accounting Professional Ethics, Computerized Accounting and Yitong. ?
3. Simulation volume?
Brushing questions is the killer weapon to deal with most exams. Self-study junior accounting, there should be more real questions and simulation questions in previous years. Recommended "Accounting Basic Exam Simulation".
Review skills of various subjects in primary accounting title examination
In primary accounting practice, assets, income and financial report are the most important, followed by liabilities and product cost accounting, owner's equity, calculation and analysis of expenses, profits and product costs, and accounting basis of public institutions. ?
There are many basic knowledge points of economic law, which need to be understood and memorized by everyone, and it is forbidden to memorize them by rote. In the average score, the legal systems of value-added tax and consumption tax, enterprise income tax and individual income tax are the most important, followed by the legal systems of labor contract and social insurance, payment and settlement, and the rest are general introduction and tax collection management legal systems.