When beginners begin to learn, they must start with the textbook, carefully understand every concept in the book, and remember not to memorize it.

Understanding standard

Understand the criteria and master the basic formulas. All accounting treatment principles are based on accounting identities, because they are the principles of basic accounting knowledge.

Master accounting policies and systems.

We must understand and master all accounting policies and systems in our study. Accounting policies and systems serve the users of statements.