How to learn accounting practice?

1. foundation, how to learn accounting practice?

I'll start with the voucher details, and divide them into three categories. First, I'll look at the voucher details of cash and bank income and expenditure. Understand the accounting content of accounting subjects one by one, and what kind of document business is handled?

recorded in the work notes, as follows: (It is the accounting content that I recorded before. )

then, the details of accrual vouchers: accounts payable estimation, accounts receivable accrual, salary accrual, depreciation expense accrual, utilities accrual, etc.

2. After learning the accounting contents of these three types of vouchers, be familiar with Kingdee software. I bought a cracked version online, so you can call me if you need it. )

Practice Kingdee's account establishment, voucher review, posting, profit and loss carry-forward and closing by yourself.

I did the operation tutorial on my own notes:

After learning the accounting operation of Kingdee, I should be familiar with the overall accounting business.

3.

For example, accounts payable checking, invoicing data accounting, cost calculation, accounts receivable accounting, etc.

first look at the inventory transaction details, and the collection object of the picking details is the product number. (In this way, the material cost of product production input can be collected. The system is a work order number, and one work order number corresponds to a product number. )

Carry forward the cost of finished products when warehousing:

If the cost calculation module is not enabled in the ERP system, you can export ERP data and design your own cost calculation table of EXCEL file variety method.

See article: How to calculate the cost by EXCEL file variety method when exporting ERP system data? I wrote it down in my work notes. You can call me if you need me. )

If it is a small enterprise with irregular management and no product BOM, it can be calculated by order method.

See article: How should small and medium-sized enterprises use order-based costing?

I used to work in a wooden factory.

4. Next is the tax declaration.

firstly, it starts with invoice authentication, invoicing, VAT declaration, tax exemption and refund declaration, and tax declaration.

For the declaration operation tutorial, you can have a look at the updated version of the national tax website.

I mainly study the logical relationship between data sources in reports. For example, the non-deductible tax amount is first calculated through the tax exemption and refund system and filled into the VAT declaration system.

and the amount left over at the end of the period in the VAT declaration system should be filled in the tax exemption and refund declaration system.

some data are mutually referenced.

finally, when declaring the attached tax, the tax allowance in the summary table is taken as the tax amount.

in this way, record the logical relationship of data sources filled in the report in the work notes.

Notes I compiled when doing accounting before:

After learning this way, I can accumulate practical experience in accounting, tax declaration and cost calculation.

5. I have also worked in budget for one year, learned some budget materials and made notes:

Many accounting materials are not just a glance, so I have to organize them myself and reconstruct the knowledge structure.

this arrangement can make your thinking clearer.

Above: This book teaches you how to calculate the product cost.

You can organize your work notes like me (if you don't have time to organize, you can subscribe. )