Chapter I Overview of Accounting

Section 1 Accounting Concepts, Functions and Objectives

Section 2 Basic Accounting Assumptions, Accounting Basis and Accounting Information Quality Requirements

Section 3 Accounting Elements and Their Confirmation and Measurement

The fourth quarter accounting subjects and debit and credit bookkeeping method

Section 5 Accounting vouchers, accounting books and accounting treatment procedures

Section 6 Property Inspection

Section 7 Financial Report

Second, junior accountants must take the test center.

Chapter 65438 +0: Basic accounting assumptions, accounting basis and accounting information quality requirements; Accounting elements and their confirmation conditions; Debit bookkeeping method; Accounting vouchers, accounting books and accounting procedures; Methods and treatment of property inspection.

Chapter two: the main contents of cash management, cash accounting and cash inventory; The main contents of the bank settlement system; Accounting of other monetary funds; Accounting of notes receivable, accounts receivable, prepayments, dividends receivable, interest receivable and other receivables; Accounting for transactional financial assets; Determination of inventory cost, pricing method of issued inventory, inventory counting; Accounting of raw materials, turnover materials, entrusted processing materials and inventory goods; Fixed assets accounting; Accounting for intangible assets; Familiar with the contents of intangible assets.

Chapter three: accounting of short-term loans, notes payable, accounts payable and accounts received in advance; The content of employee's salary, the accounting of short-term salary and the setting of deposit plan; Accounting of value-added tax payable and consumption tax payable.

Chapter IV: Accounting of paid-in capital; Source and accounting of capital reserve; Accounting of retained earnings.

Chapter five: the principle and premise of revenue recognition; The steps of income confirmation and measurement and the accounting subjects that should be set up in income accounting; Accounting treatment of fulfilling obligations and recognizing income at a certain point; The content and accounting treatment of contract acquisition cost and contract performance cost; Accounting treatment of operating costs; Tax and additional accounting treatment; Content and accounting treatment of period expenses; Accounting content and accounting treatment of non-operating income and non-operating expenditure; Calculation and accounting treatment of income tax payable and income tax expenses; Profit composition, profit carry-over method and accounting treatment this year.

Chapter six: the function, content, structure and compilation method of balance sheet; The function, content, structure and compilation method of income statement; The function, content, structure and compilation method of the statement of changes in owners' equity.

Chapter seven: the concept and goal of management accounting; The elements of management accounting and the composition of management accounting system: the application principles and themes of management accounting; General procedure of product cost accounting; Determination of product cost accounting object and setting of cost items; Collection and distribution of various factor expenses; Collection and distribution of production costs between finished products and products.

Chapter eight: the system of government accounting standards; Government accounting elements and their recognition and measurement standards; Government accounting model; The content and composition of the government financial report and final accounts report; Accounting for centralized payment business of unit treasury, budget carry-over balance and distribution business and typical non-financial appropriation revenue and expenditure business; Accounting of unit net assets business, typical assets business and liabilities business.

Third, what is the focus of primary accounting practice?

On the whole, the second chapter accounts for about 30% of the test paper score, and it is the most important chapter in the primary accounting practice subjects. Chapter V Income, expenses and profits account for about 20% of the test scores, ranking second only to assets.

The chapters are arranged in order of importance: Chapter II > Chapter V > Chapter III > Chapter VI > Chapter IV > Chapter I > Chapter VII > Chapter VIII.

The above is about the content sharing of the 20021junior accounting title "accounting practice" exam, hoping to help everyone. If you want to know more about the skills and contents of the junior accounting title exam, please go to the global Ivy League online school in time!