Traditional Culture Encyclopedia - Traditional customs - The key to learning accounting is comprehension, how do you comprehend the way an accountant thinks and approaches things?
The key to learning accounting is comprehension, how do you comprehend the way an accountant thinks and approaches things?
First of all, memorize it. If you don't understand it, you should memorize it, and then work through it one by one to understand it.
Memorize the content of accounting accounts, refer to the relevant entries, and think as much as possible about why it is done.
To gain experience in practice, participate in more audits, checking accounts and so on, and learn from others.
Read more magazines and newspapers on accounting, finance and taxation to learn cases and skills
Read more, ask more questions, use your brain more, broaden your knowledge of economics, and understand the business contents and processes in accounting entries.
Remember the rules of bookkeeping:
Where there is a debit, there must be a credit, and the debit and credit must be equal
Note the classification of accounting accounts:
Assets, costs, and expenses increase on the debit side of the table, and decrease on the credit side of the table.
The debit statement decreases and the credit statement increases in the categories of owner's equity, liabilities, income, and profit.
Statement aspect and trial balance aspect pay attention to the balancing equation:
"Assets + Expenses = Liabilities + Owners' Equity + Income"
Be diligent, study, ask questions, and practice.
First start with the accounting subjects, memorize the accounting content of the subjects,
Learn the bookkeeping rules and bookkeeping process, learn the accounting system, learn the basics,
More practice, more practical experience
Timely understanding of the various financial and tax policies, broaden the knowledge base
Attention to the flexibility of the use of, and gradually achieve accurate accounting, reasonable tax avoidance.
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