1, beginners, start learning, must start from the textbook, carefully understand every concept in the book, remember, not rote memorization. Rote memorization is not good to learn accounting. Many of the terms of accounting can be understood from the literal meaning of many of the foundations of accounting from the definition, from the literal meaning can be understood, for example, liabilities, literal meaning of debts owed by the enterprise, specific to the specific subjects, in front of the general payable, payable, borrowing, etc., assets are also the same way, in front of the general receivable word, cash and banks needless to say, know that it is an enterprise's assets, and in addition to the finished goods , inventory goods, etc., accounts receivable, the surface meaning of the understanding is that the enterprise should be recovered, the definition of the enterprise sales of products and services should be subject to the payment, if the enterprise lends money to employees, can not be accounts receivable, because he is not the sale of products and services receivable, it should be other receivables. I give an example of the definition of an asset, an asset is an economic resource that has been formed by past transactions and events and is owned and controlled by the enterprise, which is likely to flow into the enterprise. For example, the enterprise receives a sum of money from company A, company A is now bankrupt and unable to pay the amount owed, then the amount is no longer an asset of the enterprise, he can not bring any economic benefits to the enterprise.

2, understand the guidelines, grasp the basic formula, all the principles of accounting are from the accounting constant, because he is the principle of accounting. The basic formula of business accounting: assets = liabilities + owner's equity, this formula should be understood in this way, all the assets of a business is to borrow money to buy (liabilities), another part of their own investment (owner's equity).

3, the study must understand and master all the accounting policies and systems, accounting policies and systems are for the statement of the user's services, such as the extraction of impairment provisions, fixed assets, impairment provisions are not allowed to be reversed to write off the purpose of the fear of the enterprise to make secret preparations to manipulate the profit. I give an example, now the accounting system, with international standards, since the emergence of fair value, debt restructuring, asset impairment, long-term equity investments, etc. should be to fair value, that debt restructuring, the previous debt restructuring income capital surplus, now included in non-operating income, mainly the state encourages the parent company to waive the liabilities of the listed subsidiaries, injecting good funds, the stock market is thinking about the development of benign direction. According to the definition of non-operating income you can summarize the items included in non-operating income: non-monetary transactions, debt restructuring, dealing with intangible assets, fixed assets and so on. Again, the company a receivables 50 million yuan, has been estimated to be recoverable 5 million yuan, according to accounting standards to extract bad debt provision of 45 million yuan, you did not extract, assuming that your accounts receivable total of 60 million yuan, due to your failure to extract the bad debt provision, the balance sheet assets inflated 45 million yuan, in fact, only 15 million yuan, which will mislead the user, others thought your current assets (accounts receivable) is very much, enough to repay loans, purchase price, etc., in addition to inflate the profit of 45 million yuan (generally no one is willing to and loss-making, near-loss enterprises have economic transactions) to.

4, in doing all the reports that the general principle is to serve the users of the statements, do not mislead the users of the statements, such as filling out the accounts receivable, must be prepared to reduce the bad debt and bad debt to fill in the total, not to give a misleading, your accounts receivable a lot.

About, accounting equation understanding I have given an example,