Accounting method of accounting subjects

Learning accounting methods requires mastering some basic methods and skills. This paper will introduce the methods and skills of accounting subjects from the aspects of memorizing, reading more, asking more questions and practicing real questions.

remember

Memorize it first. If you don't understand, recite it, and then ponder and understand it 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.

Look more

Read more magazines and newspapers about accounting, finance and taxation, and learn cases and skills.

ask

Ask more questions, use more brains, broaden the knowledge of economics, and understand the business contents and processes in accounting entries.

Recording rules

Remember the bookkeeping rule: if you borrow, you must have a loan, and the loan must be equal. Pay attention to the accounting classification: the debit table of assets, costs and expenses increases and the credit table decreases. Debit tables of owner's equity, liabilities, income and profits decrease, while credit tables increase. Pay attention to the balance formula of statements and trial balance: "assets+expenses = liabilities+owners' equity+income".

Real exercise

Practice real questions, master the time to do them, and do them in strict accordance with the examination time.