How to teach yourself accounting?

Step 1: Make clear the basic assumptions and premises of the discipline on which accounting is based, and don't question its basic assumptions.

Step 2: Establish accounting thinking and accounting logic. Prepare the following teaching materials.

Book 1: The simplest accounting book in the world, a box of lemon stalls.

Book 2: Any good accounting principles. The requirements are simple and easy to understand.

Book III: Accounting Standards for Business Enterprises (often searching for policy changes on the Internet)

Volume iv: intermediate financial accounting (it is recommended to use the national people's congress version of red paper, although there are many, but they are all comprehensive)

The fifth book: textbooks of Peking University, Dongbei Finance and Economics or other relatively strong schools can be found on this website.

Volume VI: the financial accounting part of cpa textbook.

Volume 7: acca course 7 teaching materials (basic accounting part) and Chinese-English translation table of the course.

Finally, prepare a computer with Internet access, and make sure that you can find a printer conveniently when you need to print.

Step 3: Read the textbook step by step, use the 3w learning method, remember each chapter and the definition or scope (what) of each asset or liability, understand the cross-checking relationship (why) of each account, know how the funds flow (how), and make accounting entries. For questions and subjects that I don't understand, I go directly to Baidu, read Baidu Encyclopedia, find relevant examples, look through the three versions of textbooks (National People's Congress, Peking University, and my own school) and cpa textbooks at hand, and find out the most suitable explanation by comparison (because some problems are handled and academic views are not unified). I think those asset definition standards should be memorized on the basis of understanding. Only by rote learning can we be sure of learning.

Step 4: Do more questions. Accounting is doing problems and making entries. If there is something you don't understand (there will definitely be, because you will wonder, why do you want to make this account? ), read more books, diligently Baidu, if not, come again for three months, maybe there will be. I really won't, and the search for information is fruitless. Just remember it by force, and you will understand it one day.

Step 5: find a notebook with better quality and sort out the items and formulas as follows: page 1, copy the general account table, page 2, post four tables of present value and final value coefficient, and page 3, start sorting out. Don't stick to form, as the accounting textbook says, the basic requirement of accounting information quality is that substance is more important than form. I won't do it in detail, but I will do it in general. Difficulties: the real interest rate method (we must look carefully), the detailed treatment of various financial assets, the equity method of the long-term equity investment cost method, the various methods of dealing with inventory and the provision of various preparations, enterprise merger, accounting of various taxes, financial reports, and future matters.

The overall framework is in control, and the details are constantly struggling in forgetting, so that your brain is always full of accounting meat on the trunk.

Step 6: Find a consultant with a master's degree in accounting. You won't. Maybe someone else will. Being able to do accounts is not necessarily powerful, but students from other majors can do it. What is powerful is to understand the logic of this kind of capital flow, what gaps exist in the existing accounting policies, what is the future direction of accounting development, and professional judgment based on practical experience. This is internal work, and you can't do it unless you immerse yourself in it all your life.

Step 7: Read some periodicals, such as Accounting Research, Finance and Accounting, Shanghai Accounting, Accounting Learning, and Finance and Accounting Guide. Wait, what accounting journals can be found on Zhihu? Pay attention to the research direction of the industry. And read the acca textbook just recommended, and sorted out a set of acca entries and noun comparison tables. Some problems are often clearer when reading the original textbooks, because foreign textbooks are more logical. Domestic textbooks are often illogical and some of them are unclear.

Step 8: Go online to find the statements of listed companies for financial analysis.

Step 9: Research and practice.