The e-book is not very useful, buy a second-hand book, the e-book affects the study, after all, you have to take notes.
Send some experience to you.
First of all, let's talk about the primary bar, the primary test "primary accounting practice", "the basis of economic law" two subjects, and must be a pass.
I took the primary test down a long time ago, then there are calculation of the big questions, comprehensive questions, it seems that in 2010 there is an indefinite choice instead of calculation, I do not know if it is, it is recommended that you look for previous years questions.
"Primary Accounting Practice", I feel that "Primary Accounting Practice" is more detailed than "Intermediate Accounting Practice", the main content of Primary Accounting Practice is in the enterprise, the general accounting business, that is, the accounting treatment of some of the economic operations that often occur, such as assets, liabilities, owners' equity, income, costs, profits and other issues. Among the assets involved in receivables and payables, trading financial assets, (as if 2010 increased investment properties). It will not involve non-monetary exchange of assets, will not involve debt restructuring, long-term equity investment and other intermediate knowledge.
On the whole, the primary accounting practice is not difficult, if your accounting license is Hunan, Guangdong, Shanghai, Beijing, these places to test, then the primary for you to focus on the basis of economic law. If your accounting license is Hebei, Jiangsu, Shaanxi, Henan, Guangxi and other places to take the test, then the primary will be difficult, because these places have too little knowledge of accounting, I have read the textbooks of these places, just one chapter involved in accounting.
Well, say the subject, the method of primary accounting practice.
First of all, the book is divided into two major blocks, the front is the practice, the back is cost accounting (before also with the foundation, the foundation refers to, for example, vouchers, books, bookkeeping procedures, now there is none of these, directly from the assets, liabilities start.)
Learning accounting is often said to be summarized compared to remember the special,
Summary, for example, assets, assets inside the accounts receivable, notes receivable, other receivables, their accounting treatment is almost the same, the difference is in the accounting content of the different. (Speaking of which I recall, the practical part of the preparation, we get the book, each chapter of the boldface from the significance of the account processing are from the initial measurement of ---- impairment - disposal of so written down, you can also be so to summarize)
Contrast is that assets and liabilities can be contrasted, for example, accounts receivable and accounts payable, notes receivable and notes payable, other receivables and other accounts payable, are all comparable. When you're learning about liabilities, you're going to associate how assets are handled. An economic operation, you not only have to be familiar with, for example, in this enterprise's accounting treatment, but also think of the other enterprise's accounting treatment, which can deepen your impression.
Special, you, for example, trading financial assets, there is nothing to compare, largely in accordance with the treatment of assets, here I say a few points. Here to fair value subsequent measurement, you will encounter "the problem of changes in fair value". This is especially true for those who haven't studied accounting. Do not know the difference between "financial assets held for trading - fair value changes" and "fair value changes in profit or loss". Note that here, as with investment properties, there are Level 2 accounts involved. The key here is to look at the first level of accounts, not to memorize. For example, the initial cost of 100 shares of stock, the cost of 100, to the end of the month 100 shares rose to 110. This means that the fair value of trading financial assets rose, the implication is that the asset increased, the asset increased debit, debit: trading financial assets - changes in fair value, credit: changes in fair value.
The above example is a kind of memorization of entries, called "remember half", that is to say when you know what to write down, but can not distinguish between debit or credit, you have to logically determine what elements increase, what elements decrease.
Trading financial assets is also a question of investment income, pay attention to the transfer of investment income (excluding the receipt of dividends or interest), the transfer of investment income there is a kind of checking, that is, the final disposal is the price of the sale minus the cost of buying in the number of figures, to be equal to the number of investment income at the time of disposal (if the investment income is done in two steps, pay attention to the investment income to be added up), don't care about how the middle figure is changed. Don't worry about how the figure in the middle changes, because the figure in the middle only relates to the gain or loss on the change in fair value.
Investment real estate, here I think the possibility of examining the problem is small, after all, the primary is not a CPA so strong comprehensive. Investment real estate, you pay attention to the cost method and the equity method of using the requirements, but also a conversion problem, the book is very detailed, not much technical stuff. The scope of accounting may be multiple choice questions to the test, pay attention to a property right to determine the investment property. Then the conversion of self-use to investment property, and investment property to self-use, here is some trouble.
Then fixed assets, intangible assets, pay attention to, it is best to put together here to learn, because they are involved in the initial measurement, the initial measurement and include the purchase and self-built/self-created, the subsequent measurement include depreciation or amortization, including disposal. When reading the book together, pay attention to the difference between the links.
Then it is liabilities, liabilities of the difficulty I personally think is payable to employees, especially the issuance of goods is a difficult place, here note that if the goods are to be treated as a sale, pay attention to the deemed sales in accordance with the sales price, or according to the cost of payable to employees. Note a tax. If it is a fixed asset, such as renting a car or house to managers, note the depreciation. Then the tax payable around the mouth, the excise tax payable, pay attention to whether it is a continuous production or recovered and sold directly to the public. Which are counted as business tax and surcharge accounts, which are counted as administrative expenses, here must pay attention to, but also choose to love the test.
Next is the owner's equity, the content here is also less, good understanding, not much can be said, pay attention to the distribution of profits and capital surplus it. Note that capital surplus involves quite a lot, you, for example, investment property of a certain type of economic business, and capital surplus has a link, pay attention to the scope of accounting. Then profit distribution and undistributed profits it, here is also a little special, nothing to compare.
Revenue, pay attention to the sale on behalf of the sale, when doing the sale on behalf of the sale, pay attention to whether it is a buyout or agency, here two cases. And construction contracts. Pay attention to the timing of sales revenue recognition, be sure to pay attention to, for example, advertising revenue, membership revenue recognition time, is more important.
Costs and expenses, remember less not more, remember what accounting for financial expenses it. Other selling expenses are related to sales. In addition to finance costs and selling expenses, the rest are administrative expenses.
Profit, remember the distributed income statement, the book will give a table, do not go to the formula, put the table, the table on each step in boldface, remember the boldface, in order to calculate the last to the net profit, each step of the calculation of what is included, what is not included.
Financial statements, pay attention to this year after year, in the end is the examination of the balance sheet, or the examination of the income statement, or the examination of the cash flow statement, to pay attention to.
Balance sheet, if you take this test, then you sent, financial statements certainly test, focusing on some of the pair of entries. Financial statements will also test objective.
Note in accordance with what figures, in the end it is based on the total number of subjects, or to subtract, or according to the breakdown, or calculated to analyze the filling. It is recommended that you take a closer look, you such as monetary funds to be filled in according to the total of bank deposits, maturity within three months, cash, etc.. Of course not only this one.
Mainly pay attention to accounts receivable, accounts payable, accounts receivable, prepaid accounts fill. There is also a way to remember when you are here, which is in addition to the 4 accounts mentioned earlier. All other accounts are filled in according to the type of the way, such as a certain type of similar accounts to remember.
On the back of the cost, here is not difficult, not complicated, note that debits and credits will be on the general will, the cost to be calculated there.
Auxiliary cost allocation problems, products in process and finished products (especially the problem of approximate production), variety method, batch method, step-by-step method (three main methods), and then by-products and co-products.
The key to the algorithm of cost is the allocation rate, the allocation rate is to say that several products are consumed, to calculate the allocation rate is the key problem. As long as you figure out that it's a whole number, you're right.
The problem of auxiliary cost allocation, pay attention to whether it is sequential or interactive allocation.
Approximate production of completed products in the product Note that the issue of approximate production, note that the book of raw materials is a one-time input, or at the beginning of each step of a one-time input, or with the progress of the successive inputs, this will be noted. Also note that one method is to consume a quota.
Variety method, generally will not test, write out all the entries, and then the cost and expense type of subjects are summarized.
Batch method note the table, the most important is the simplified batch method, is completed before the pooling.
Note reductions for the step-by-step method.
Here's a word about cost looking at tables.
Be sure to note that a table, viewed vertically is a matter of addition and subtraction, must be in accordance with the beginning of the month + this month = production in progress + completion.
Looking at it diagonally is a matter of calculating the distribution rate, which is division.
Basic Economic Law:
Changed one chapter in 2010 compared to 2009.
To be precise, the basis of economic law is included in the tax, there is nothing to say here.
Learning tax, must pay attention to, tax basis, the primary basis of economic law of the tax, the big question out of the certainly not complicated. With the CPA's tax law than, judgment of the Ministry of things more.
Learning tax is a good place to summarize is that the tax is in accordance with the definition, the object of taxation, the scope of taxation, taxpayers, the basis of taxation, the time of taxation, tax places, tax concessions, so an order so listed down.
So if you have time, make a list yourself.