What are the main characteristics of each stage of accounting development?

The development of accounting can be divided into three main stages: ancient accounting, modern accounting and modern accounting. The main feature of ancient accounting is that there are specialized accounting institutions and accounting personnel, and the single bookkeeping method has always been adopted.

The main characteristics of modern accounting: the birth and wide spread of double-entry bookkeeping; The main characteristics of modern accounting are that the emergence of joint-stock enterprise organizations requires accountants to report accounting information to the outside world, management accounting is separated from traditional accounting and forms an independent discipline, and electronic computers are used in accounting.

Accounting qualification (commonly known as accounting certificate, also called employment certificate in some places) examination, generally there are two examination opportunities every year, the first half of the year is March registration, and the exam in June of that year; Register in August of the second half of the year, 1 1 exam.

On March 20 17, the accounting qualification certificate was listed in the category of national administrative licensing clearance. 20 1 1654381On October 4th, the NPC Standing Committee decided to amend the Accounting Law of People's Republic of China (PRC) and other laws 1 1 to formally confirm the cancellation of the accounting qualification certificate. At this point, with the development of accounting industry in China for more than 20 years, the Accounting Qualification Certificate officially came to a successful conclusion. The entry certificate of accounting profession has been upgraded to the certificate of primary accounting title!

Accounting technical qualification (primary, intermediate and advanced) examination, once a year, 1 1 about registration, the next year in mid-May. You can obtain an accounting qualification certificate by.

You can obtain the primary certificate, intermediate certificate and advanced certificate of accounting through.

The CPA exam is an opportunity to apply once a year, and the professional stage exam is generally registered around April, and the exam time is 65438+ 10 in the middle of June of that year.

You can obtain a certified public accountant certificate.