Liu Yongze, editor-in-chief, Accounting, Dongbei University of Finance and Economics Press, February 2007.
Second, the overall requirements
1. Require candidates to systematically understand and master the basic concepts, theories and methods of accounting;
2, master the basic content of accounting foundation and accounting cycle;
3. Master the contents and methods of confirmation, measurement, recording and reporting of various accounting elements;
4, master the methods of financial accounting reports, and can analyze financial accounting reports;
5. Be familiar with the contents and latest trends of relevant national accounting standards.
Third, review the main points
The first chapter is an overview.
Section 1 The Significance of Accounting
Section 2 Accounting and Enterprises
Section 3 Financial Report and Its Elements
Chapter II Accounting Basis
Section 1 Basic Premises of Accounting
Section 2 Confirmation and Measurement Principles of Financial Reporting Elements
Section 3 Double entry bookkeeping and debit and credit bookkeeping
Chapter III Accounting Cycle
Section 1 Overview of Accounting Cycle
Section 2 Economic Business and Accounting Vouchers
Section 3 Registration of Accounting Books
Section IV Reconciliation and Settlement
Section 5 Preparation of Accounting Statements
Chapter IV Monetary Funds and Accounts Receivable
Section 1 Monetary funds
Section 2 Accounts Receivable
Chapter V Inventory
Section 1 Overview of Inventory
Section 2 Inventory Purchase
The third quarter inventory problem
The fourth quarter inventory inspection
Chapter VI Investment
Section 1 Transactional Financial Assets
Section 2 Held-to-maturity Investment
Section 3 Financial assets available for sale
Section 4 Long-term Equity Investment
Chapter VII Fixed Assets and Intangible Assets
Section 1 Fixed assets
Section 2 Intangible Assets
Chapter VIII Responsibility
Section 1 Overview of Liabilities
Section 2 Current Liabilities
Section 3 Non-current Liabilities
Chapter IX Owners' Rights and Interests
Section 1 Overview of Owners' Equity
Section 2 Paid-in Capital
Section 3 Capital reserve
The fourth quarter retained earnings
Chapter X Expenses and Costs
Section 1 Overview of Fees and Costs
Section 2 Production Cost
Section III Period Expenses
Chapter II Income and Profit of XI
Section 1 Income and its Classification
Section 2 Recognition and Measurement of Income
Section 3 Profit and Profit Distribution
Chapter XII Financial Accounting Report
Section 1 Contents and Compilation Requirements of Financial Accounting Reports
Section II Income Statement
Section 3 Balance Sheet
Section IV Statement of Cash Flow
Section 5 Statement of Changes in Owners' Equity
Section VI Cross-checking Relationship between Accounting Statements
Section 7 Notes to Accounting Statements
Chapter XIII Analysis of Financial Accounting Reports
Section 1 Significance and Function of Financial Accounting Report Analysis
Section 2 Procedures and Methods of Financial Accounting Report Analysis
Section 3 Analysis of Financial Accounting Reports
Fourth, the test questions
There are mainly the following types of exam questions:
1. Short answer questions
2. Calculating and analyzing problems
3. Paper problems
Note: The above questions are for reference only.