1,理解掌握會(huì)計(jì)基礎(chǔ)知識(shí)

準(zhǔn)確理解和熟記會(huì)計(jì)科目.會(huì)計(jì)科目要按會(huì)計(jì)要素分六類.根據(jù)資產(chǎn)類,負(fù)債類,所有者權(quán)益,收入類,費(fèi)用類及利潤(rùn)類各自的特點(diǎn)理解和記憶.

準(zhǔn)確理解和熟記會(huì)計(jì)恒等式.如:資產(chǎn)=負(fù)債+所有者權(quán)益;收入-費(fèi)用=利潤(rùn)等

2,掌握會(huì)計(jì)核算方法

如:設(shè)置會(huì)計(jì)科目與帳戶,復(fù)式記賬,填制與審核憑證,登記賬簿,資產(chǎn)計(jì)算,負(fù)債計(jì)算,所有者權(quán)益計(jì)算,成本計(jì)算,利潤(rùn)計(jì)算,財(cái)產(chǎn)清查,編制會(huì)計(jì)報(bào)表等等.

對(duì)于具體的經(jīng)濟(jì)業(yè)務(wù)進(jìn)行核算的方法,如:設(shè)置會(huì)計(jì)科目與帳戶,復(fù)式記賬,填制與審核憑證,登記賬簿,資產(chǎn)計(jì)算,負(fù)債計(jì)算,所有者權(quán)益計(jì)算,成本計(jì)算,利潤(rùn)計(jì)算,財(cái)產(chǎn)清查,編制會(huì)計(jì)報(bào)表等等.對(duì)于這些核算方法,要求大家熟練掌握.