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What Chinese books do I need to bring to study accounting in Australia?
1. Accounting foundation is an important branch of modern accounting. It studies the basic problems of accounting and expounds the basic theories, methods and skills of accounting. It is a compulsory subject of accounting qualification examination.
To learn the accounting foundation well, you need to master the following points.
1, master the basic concepts and theories of accounting. As a professional basic course, this course has many related concepts and theories. For these concepts, we should accurately understand their meanings, and for related theories, we should not only master their contents, but also be able to use them flexibly.
2, master the basic methods of accounting. Basic accounting will teach us how to calculate specific economic and business methods, such as setting accounting subjects and accounts, double-entry bookkeeping, filling in and reviewing vouchers, registering account books, calculating assets, calculating liabilities, calculating owners' equity, calculating costs, calculating profits, checking property, and preparing accounting statements. These accounting methods need to be mastered by everyone.
3. Master basic accounting skills. The practicality of this course requires students to complete the actual operation seriously, consult teachers and accountants, and increase their perceptual knowledge of vouchers, account books and statements, so as to use the theories and methods they have learned to complete a series of accounting work independently.
Two. Accounting regulations and professional ethics
Financial regulations and accounting professional ethics are a highly applied subject. Starting from the teaching practice, combined with students' learning interests and hobbies, the repeated memorization method, list classification method, formula memorization method and case analysis method are mainly used to make students successfully pass the training examination of accounting qualification certificate. Idea determines behavior, and behavior determines effect. Establishing a correct learning concept is conducive to avoiding detours and getting twice the result with half the effort.
Third, primary accounting computerization.
"Primary Accounting Computerization" is an important subject of accounting qualification examination. Accounting qualification examination system is an important part of China's accounting professional access system. Taking and passing the accounting qualification examination is a necessary condition for obtaining the accounting qualification certificate and engaging in accounting work. This institutional arrangement is of great significance for strict market access of accountants and promoting the standardized development of the accounting industry.
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