Financial accounting and financial management audit. . Financial accounting can be understood as vulgar bookkeeping, using accrual basis to make entries and record them in related subjects. . Financial management focuses on the control of cash flow, which is an effective supplement to financial accounting and adopts cash basis. Compared with financial accounting, financial management pays more attention to cash management, and finally there is audit. . Audit is an audit of the whole financial process.
Question 2: What do you major in accounting and auditing? Employment direction? Accounting courses:
Foreign languages, advanced mathematics, basic accounting, statistics, auditing, financial accounting, cost accounting, financial management, computerized accounting, management accounting, economic law, tax law, accounting practice, Mao Deng, etc. These are all courses offered by accounting majors in our school. The courses offered by accounting majors in different schools are slightly different, but they are all similar.
Employment direction: Accounting can be said to be a major with a wide range of employment.
There are enterprises, * * * organs, and any industry will do.
Auditing is a branch of management discipline, which integrates the knowledge of management, economics, law, accounting and auditing. This subject mainly trains senior business management talents who can engage in accounting and auditing practice, teaching and scientific research in enterprises, institutions, departments and social intermediary organizations. Graduates were awarded a bachelor's degree in management.
Curriculum: The curriculum system of this major includes macroeconomics, microeconomics, statistics, management, accounting foundation, financial accounting, cost accounting, management accounting, finance, monetary banking, economic law, management information system, auditing principles, auditing methods and skills, enterprise financial auditing, computer auditing, auditing cases, auditing laws and regulations, internal control design, external auditing, auditing, and economics.
Employment direction: Employment direction The employment direction of this major includes government agencies, enterprises and institutions, and military units. Among them, about 20% are employed in government agencies at all levels, institutions account for 15%, various enterprises account for 50%, and financial institutions account for 20%.
Question 3: What do you major in accounting? Accounting major aims to provide students with the necessary technical skills to pass the examination of financial accounting (or tax management accounting), and at the same time, it can also enable students to improve their ability to use these skills with the help of profound attainments in arts and sciences. Accounting and auditing majors mainly review and interpret data records in order to make suggestions or make reports and summaries. In addition, accountants may participate in the design of accounting systems and make suggestions on expenditure reports and other financial budget areas. So they must be prepared to deal with all kinds of people, all kinds of data and all kinds of trivial matters. Accounting posts often breed talents in operation planning and management, which will be an excellent opportunity to move towards a higher management level.
Because of the importance of financial information provided by accountants, high moral standards may be the most important personal quality that accountants should possess. Other qualities include patience, reliability, decisiveness, comprehensive thinking, organizational ability, work orientation and consistency. In addition, talent in mathematics, logical thinking, analysis, applied thinking and written and oral expression will also greatly improve the chances of success.
Accounting majors provide students with necessary guidance so that they can start and continue to develop their professional careers as professional accountants. The courses can not only provide students with the initial ability to make wise and independent judgments, but also lay the foundation for future career development. This major will prepare students for a wide range of careers in industry, finance, and other non-profit organizations.
Accounting professional courses include: accounting foundation, accounting practice, financial management, cost accounting, management accounting, tax accounting, securities investment, marketing, auditing, economic law, finance and so on.
To engage in accounting work, you must obtain an accounting qualification certificate, while certified public accountants do not need to take exams to engage in accounting work. You can choose to take the exam or not according to your own situation. After engaging in accounting work, if you want to further study and research, you can apply for the qualification examination for accounting titles (divided into three grades: primary, intermediate and advanced)
Compared with the accounting qualification certificate, compared with the junior and intermediate accounting titles, it is very difficult to take notes for self-examination; Compared with taking a double degree, the difficulty is average or equivalent, hehe.
Come on, classmates.
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Question 4: What does auditing learn specifically? The first question is what is audit?
I'm learning this. Actually, it's not very interesting
1. Auditing mainly focuses on procedural things, and how to do it generally does not involve specific operations, which is the biggest difference from accounting.
2. The audit mainly reviews the financial statements and related materials of the target unit, and gives the review report. Generally divided into * * * audit and CPA audit. * * * The National Audit Office is responsible for auditing. The audit of certified public accountants shall be the responsibility of accounting firms.
3. Give you an example
For example, I am a shareholder in a company. This year, the company's performance is very poor and the capital loss is serious. Then our shareholders can't just sit back and ignore it. We will ask certified public accountants to do an audit to see what the management of the company is doing. I paid the accounting firm, which sent accountants to check the company's current business, revenue and expenditure, various documents and so on. Finally, I was given an audit report, that is, an analysis report, explaining the actual situation of the company this year, how big the funding gap is, and so on.
4. The audit report is based on company information only, which is an objective analysis and does not contain subjective value judgment. Accountants will not say whether your company is good or not in the audit report.
5. The current audit is mainly aimed at false accounts and wrong accounts. The financial statements and annual reports provided by the company are not necessarily accurate, so we need to audit them.
6. If the financial information provided by the company to the accountant during the audit is false, then the company should bear the accounting responsibility. If the financial information is false, but the accountant did not find it during the audit, so that the public was misled after the publication of the audit report, then the accountant should also bear the responsibility, which is called audit failure and bear the audit responsibility. This needs to be strictly distinguished.
Teaching materials for the second question
There are three textbooks I use, one is compiled by our school, the other is CPA textbook, and the other is foreign English textbook.
At present, the mainstream textbooks are CPA textbooks, and most university textbooks are adapted from CPA. Foreign textbooks are unnecessary, and there is too much nonsense. Many things in them have not been seen in China for ten years.
The focus of the third question is the calculation model.
Audit has no model, and it is basically a conceptual thing, which is more abstract than economic law. The general situation is to give you a case and analyze what is wrong with the audit of this case. It doesn't involve numbers, but mainly text analysis.
Emphasis is placed on professional ethics, as well as audit procedures and quality control.
Take a look at the Yinguangxia incident, which is a very famous audit case. Due to the falsification of financial information of Yinguangxia Company, the auditors did not find it. Finally, the person in charge and auditors of Yinguangxia Company were sentenced.
Question 5: What majors do accounting and auditing include? Hello, Chinese public education is at your service.
Accounting and auditing: accounting (science), auditing (practice), financial management, financial accounting (education), international accounting, accounting (financial) computerization, certified public accountants, accounting and statistical accounting, financial information management, industrial (enterprise) accounting and other professional accounting.
Please pay attention to the website of Chinese public education for the latest public examination information and preparation materials.
If in doubt, please consult the public education enterprises in China.
Question 6: What do you need to learn auditing? Haha _, I met a kindred spirit. I also want to work in a firm, and now I'm studying auditing. Audit firms are generally called accounting firms, not all of which study accounting auditing. Larger companies also have specialized computer experts, lawyers and other experts. To do auditing, non-economic majors must study basic accounting, tax law, financial management, cost accounting, financial accounting, auditing, economic law and so on. And there are many more.
I suggest you learn basic accounting before taking CPA exam. If you can get this certificate, you can definitely enter the firm. Don't worry too much. You have no foundation in this field. As long as you have determination and perseverance, you can pass the exam. Many people who are not accounting and auditing majors have taken the Dongao online learning class I applied for, because there is no foundation and it is relatively empty, so it is naturally easy to learn. The CPA exam seems to be 6+ 1. Generally, you can take CPA's accounting audit, so you can take a primary and secondary school first, and then take the exam while working.
Question 7: What is the main content of accounting study? Accounting qualification examination has three subjects to learn:
① Accounting foundation
② Financial regulations and accounting professional ethics
③ Computerized accounting
If you want to learn accounting well, you must first learn accounting theory.
First, choose a book to read.
The accounting systems of all walks of life are different. As we all know, there are enterprise accounting, administrative unit accounting, public institution accounting and construction engineering accounting. In addition, there are railway transportation accounting, total budget accounting, tax accounting and so on. It depends on which series of accounting you want to study.
Generally speaking, learning accounting begins with learning relevant theoretical knowledge, such as accounting foundation, accounting practice and relevant laws and regulations. Because accounting knowledge is updated quickly, only the textbooks of title examination can keep up with the changes, so we can look at the textbooks of primary accounting titles first, and then at the textbooks of intermediate accounting titles. These textbooks are systematic, comprehensive and clear, and other textbooks are easy to mislead you.
Second, communicate with people and grow together.
Studying and reviewing alone is a very boring thing, but communicating with others is different. When you encounter problems, you can ask others, or you can listen to others' different understandings of the same knowledge point to speed up your learning progress, so communication is very important, so I'm here to share a learning group that is about to pass the exam. The front of the skirt is 19 14 mid-year 108.
First, just add a zero at the end. They are all accounting friends. And every day Tencent classroom has accounting knowledge points. Don't come if you don't really want to learn.
Third, reading comprehension.
When we are reading a book, we should not finish reading it, even if we don't understand some knowledge points, we should memorize them and then ponder and understand them one by one. Memorize the contents of accounting subjects, refer to relevant entries, and think as much as possible about why you want to do this.
First of all, we should start with accounting subjects, memorize accounting contents, learn accounting rules and procedures, learn accounting systems, learn basic knowledge, keep abreast of various fiscal and taxation policies and broaden our knowledge.
Understand the basic deposit account type of accounting when reading a book? Is learning accounting the most basic? Don't look at him Simple? The farther back, the more important he will be. Some items? As long as you know what kind of account they belong to. It is easy to solve. Do more accounting problems while reading? That is, accounting entries first? It's easy to make entries and then put them into the report? Must you do it yourself? No. Some things are easy for you to see? But there are always many problems when you do it yourself? Especially some small problems. Everybody knows? Accounting can't be sloppy? Every penny should be explained. If you have enough time? Or read more magazines about accounting? Because it involves many hot accounting issues.
Bookkeeping rules must be remembered:
If there is a loan, there must be a loan, and the loan must be equal.
Pay attention to accounting classification:
Debit tables of assets, costs and expenses increase, while credit tables decrease.
Debit tables of owner's equity, liabilities, income and profits decrease, while credit tables increase.
Pay attention to the balance formula in the report and trial balance:
"Assets+expenses = liabilities+owners' equity+income"
Secondly, if you want to learn accounting well, you must practice and apply theoretical knowledge to practice.
No matter how well you learn theoretical knowledge, you should practice more. It's no use if you can't combine theory with practice. Otherwise, the country will not require the examination of computerized accounting, so practice is very important. Many accounting learning contents are actually very abstract. If you can contact with practice more, it will be of great help to further deepen your understanding and memory, and help to improve your interest in learning and your grades. If the conditions are limited, I suggest you go to the bookstore to buy some books on accounting practice and actual combat. There are many such books on the market now. It is best to choose the accounting practice of large enterprises, so that you can master more comprehensive content and learn a lot of knowledge that books can't learn, which is of great benefit to the accounting work in the future.
Of course, the key to learning accounting knowledge well is how to organically combine theoretical knowledge with practical work. Generally speaking, you should know the following basic knowledge:
1. First of all, we must know that accounting work is closely related to the business of the unit. * * * Institutions, institutions and enterprises, including foreign-funded enterprises, are all different, and there are also great differences between industries. Therefore, accounting cannot be regarded as a dormant account. In addition to learning to keep accounts, settle accounts and submit accounts, we should also learn to manage money;
2. Accounting is true ... >>
Question 8: How long does it take to learn accounting? What else do you need to learn? Hehe ... Who did you hear that from? No training course can give trainers accounting. Because accounting has many disciplines, such as primary accounting, financial accounting, management accounting, advanced accounting and computer accounting, there are also many accounting-related disciplines. No one can say that he is proficient in accounting. There is also a graduate student majoring in accounting, who has a doctorate. Personally, I don't think English is needed for daily application, but accounting colleagues working in foreign companies can use accounting English. When accounting uses advanced mathematics, learning financial management depends on the time value of money (used by intermediate accounting) and some calculus formulas.
If you are a person who has never studied accounting and only wants to take the accounting certificate, then the accounting certificate is not difficult to take. You don't need those things you said, just learn the book of accounting qualification thoroughly. In practice, accounting work is basically routine. Don't think it's that complicated. Primary accounting is basically enough. Of course, if you want to continue studying after you have an accounting certificate, you can take the junior accounting title (that is, assistant accountant, the length of time is also related to your education) in one or two years, and then take the intermediate accounting exam.
Finally, good luck.
Question 9: What are the specific courses for accounting majors? Hello, Dan. I majored in accounting. There are many courses to learn. Freshmen are mainly required courses, such as rough outline, English, physical education and so on. And the professional courses involved are microeconomics, macroeconomics, management and so on. Some schools will start basic accounting in the first year, and our school is the next semester of the second year. There are also organizational behavior, management communication, management information system, economic law and so on. I don't think the requirements for mathematics are too low. The major of advanced mathematics and engineering in our freshman year is a textbook, not a relatively simple one for liberal arts majors. Linear algebra will be simpler. Probability theory and mathematical statistics are related to the additional content of high school mathematics. Because there are many liberal arts students in the class, many students still find it difficult to learn. We will be a junior next semester, and our courses will focus on some professional courses, such as money and banking, operational research, financial accounting and so on. Hehe, I hope it's helpful to say so much.
Question 10: What certificate should be tested for accounting audit? Accountants include: qualification certificates, junior accountants, intermediate accountants and senior accountants.
Certified public accountant
Audit includes: auditors and appraisers. I only know these two orders, because I am an accounting major.