How to learn financial accounting well

First of all, if you want to learn accounting well, you must learn accounting theory knowledge.

1. Choose the books you want to read

The accounting systems of various industries are different. Everyone knows that there are corporate accounting, administrative unit accounting, public institution accounting, and construction accounting. Engineering Accounting. In addition, there are also railway transportation accounting, general financial budget accounting, tax accounting, etc. It depends on which series of accounting you want to focus on.

Generally, when learning accounting, you first learn relevant theoretical knowledge, such as accounting basics, accounting practices, and relevant laws and regulations. Since accounting knowledge is updated very quickly, only the teaching materials for the professional title examination can keep up with the changes. Therefore, you can first read the teaching materials for the junior accounting professional title, and then the teaching materials for the intermediate accounting professional title. These textbooks are very systematic, comprehensive, and clear. Other textbooks can easily mislead you.

2. Read a book and understand it

When we read a book, we don’t just have to finish it. We must memorize some knowledge points even if we don’t understand them, and then think about them one by one and understand them. . Memorize the accounting content of accounting subjects, refer to the relevant entries, and try to think as much as possible about why you do this.

First start with the accounting subjects, memorize the accounting contents of the subjects, learn the accounting rules and accounting processes, learn the accounting system, learn basic knowledge, keep abreast of various financial and taxation policies, and broaden your knowledge.

When reading a book, you need to understand the basic account types of accounting. That is the most basic thing to learn about accounting. Don’t think it is simple. As you go to the back, you will feel its importance. Some entries? As long as you Knowing what account type they belong to? It's easy to solve. Do more accounting questions while reading the book? That is, accounting entries first? Is it easy to make the entries and then implement them into the report form? Do you have to do it by yourself? Not by reading. Some things are easy for you to read? But it is not easy to do it yourself. There will always be a lot of problems, especially small problems. Everyone knows that in the accounting industry, you can't be careless at all. You have to calculate every penny clearly. If you have enough time, you should read more accounting magazines, because they involve the handling of many popular accounting issues.

Accounting rules must be remembered:

Every borrowing must be a credit, and the borrowing must be equal

Pay attention to the classification of accounting subjects:

The debit table of assets, costs, and expenses increases, and the credit table decreases.

The debit tables of owners' equity, liabilities, income, and profits decrease, and the credit tables increase.

Pay attention to the balance formula in terms of statements and trial balance:

"Asset expenses = Liability owner's equity income"

Secondly, if you want to learn accounting well, you must Carry out practical exercises and apply theoretical knowledge into practice.

Even if you learn theoretical knowledge very well, you must practice more. If you can’t combine theory with practice, it will be useless. Otherwise, the country will not require accounting computerization to take the exam, so practice is very difficult. important. Many accounting learning contents are actually very abstract. If they can be exposed to actual practice, it will be of great help to further deepen understanding and memory, and will help improve learning interest and performance. If conditions are limited, I suggest you go to a bookstore and buy some accounting practice and practical books. There are many such books on the market now. It is best to choose the accounting practice of large enterprises. The content you can master can be more comprehensive and can also be used. I learned a lot of knowledge that cannot be learned in books, which will be of great benefit to my future accounting work.

Of course, the key to learning accounting business knowledge well is how to combine theoretical knowledge with practical work. Generally, you must understand the following basic knowledge:

1. First, you must know the relationship between accounting work and work practice. Unit business is closely related.

Government agencies, institutions, enterprises, including foreign-funded enterprises, are all different, and there are great differences between various industries. Therefore, accounting cannot be a dead book. In addition to learning to keep accounts, calculate accounts, and report accounts, you must also learn financial management;

2. Accounting is to truthfully reflect the true content of the unit’s economic activities. In this way, you can start by understanding the industry and the nature of the unit’s work, understand the ins and outs of all the unit’s economic activities, and figure out what accounting is. How to truthfully reflect the economic activities of the unit;

3. Closely integrate the theoretical knowledge you have learned with the actual economic activities of the unit, as well as relevant laws, regulations and financial accounting systems;

4. Learn humbly from experienced accountants with practical experience, and just ask if you don’t understand. Of course, ask about the places where you find that the actual work is different from the theory, and the things you can't figure out. Ask questions one by one, and never rush for success;

5. Accounting business is very policy-oriented, connect accounting principles with work practice, and understand the basics of accounting accounts, accounting subjects, and credit-debit relationships. Knowledge; learn the provisions of relevant laws and regulations such as the "Accounting Law" and the "Tax Collection Management Law", as well as general accounting methods; learn the relevant accounting systems and financial standards according to the actual situation of your unit;

6. To gain true knowledge through practice and learn accounting business, you should start from the cashier job and gradually understand and master the basic situation of the accounting work of the unit; start from the original vouchers and gradually clarify the type, purpose, legality and validity of the original vouchers; learn to Original vouchers are used to make accounting vouchers. Of course, accounting entries are fundamental; to learn accounting, you must first understand the classification of accounting books, such as: general ledger, subsidiary ledger, journal, auxiliary account, etc.; understand accounting statements, their data and accounting books Correspondence between book data; Understand local economic policies and their impact on your unit. You must also learn the relevant regulations and common sense of common taxes such as value-added tax, business tax, stamp duty, real estate tax, etc.

Finally, the ultimate goal of learning accounting is to perform accounting work, so you must choose financial software that suits you.

In the practical process, another indispensable tool is financial software. Because you have just started learning accounting, you may not know much about financial software, so it is best to choose financial software that is relatively simple and easy to use. In this way, you may get better learning results by taking it step by step. Many people choose some financial software that is difficult to apply when they start learning accounting, so that they lose the information about learning accounting well, causing them to give up halfway in the process of learning accounting. This is really not worth the gain. So my suggestion is that everyone must choose a financial software that is helpful for their learning when doing computer practical operations.