Accounting formula is to turn complicated accounting words into simple and catchy forms. A good accounting formula is unforgettable. The ancients said that "reading a hundred books is self-evident" or "reading three hundred Tang poems by heart, even if you can't write a poem, you can recite it".

The three "formulas" (also called "jingles") of accounting entries introduced here should belong to this trick.

0 1, the most basic formula-reading formula

All subjects studied in the examination, including accounting study, must carefully read the textbooks specified in the examination and the new examination syllabus. If you are a zero-based candidate, it is recommended that you apply for study and find an experienced teacher to review, which can achieve twice the result with half the effort. The second important thing is to read the assigned textbooks and exam outlines. Now it is summarized as "five reading formulas", and the specific contents are as follows:

The first reading lesson is previewed before class and followed by the teacher between classes.

Review the old knowledge, watch it three times, and practice the exercises after watching it four times.

Review the fifth reading to meet the exam, and victory will make you smile.

This mainly emphasizes that reading should be placed in a basic position in pre-class preparation, classroom listening, after-class review, problem consolidation and preparation for the exam. It is very important to prepare the textbook for the primary exam, and the exercises in the textbook are the direction of the future exam proposition. This review method is actually very useful for exams in all subjects.

02. Understand the bookkeeping rules of memory accounts with formulas.

The bookkeeping rules under the debit and credit bookkeeping method are the entry rules of basic accounting learning, and also one of the most basic knowledge points that students need to memorize and understand deeply. We generally divide accounts into five categories: assets, liabilities, owners' equity, costs and profits and losses.

Generally speaking, the debit registration of asset and cost accounts increases and the credit registration decreases; Debt and owner's equity accounts (the combination of the two is called equity) generally show that debit registration decreases and credit registration increases; Profit and loss accounts need to distinguish whether expenses or income are registered separately, and the registration between income and expenses is also the opposite.

In order to make it easier for beginners to understand and improve their interest in learning, the following formula is specially written and named "Song of Accounting Rules".

Once, a Gao Dun student sang with the tune of Four Seasons Song in class, which greatly deepened the memory of beginners. In our basic accounting examination, the direct examination of accounting rules usually takes the form of short answer questions. It will be helpful if you can remember this "doggerel".

You may remember that there are seven basic accounting methods in accounting, namely, setting accounting subjects (setting accounts), double-entry bookkeeping, filling and checking vouchers, registering account books, cost accounting, property inspection, and preparing accounting statements. We can also summarize these seven methods into the following formula:

If you are asked whether something belongs to the accounting method, you can see it at a glance by referring to the above formula.

03. Use formulas to understand the filling of related items in the memory balance sheet.

When compiling the balance sheet and filling in the four items of accounts receivable, prepayments, accounts payable and accounts received in advance, it is necessary to distinguish the debit or credit balances of the corresponding detailed accounts for calculation and filling in. Summarized four calculation formulas for students, as follows:

Later, it was found that the examinee's understanding of these four formulas was not very comprehensive, and it was easy to make calculation errors. On the basis of these four formulas, the following five-character formulas are summarized to help students deepen their memory:

It should be said that the first sentence is used to match the formulas 1 and 3, and the second sentence can match the formulas 2 and 4. In this way, the accuracy of students reporting related projects will be greatly improved.

For example, an enterprise only sets up accounts receivable and accounts payable, but not prepayments and advance receipts. Accounts receivable account has two subsidiary accounts, with the balance of debit 400 and credit 700 respectively, and accounts payable account also has two subsidiary accounts with the balance of debit 500 and credit 600 respectively. According to the formula, the amounts of accounts receivable, prepayments, accounts payable and prepayments can be quickly calculated to be 400 and 500 respectively.

Beginners can follow the following steps when compiling accounting entries:

First: the accounts involved, analyze what changes have taken place in the accounts involved in economic business;

Second: the nature of accounts, analyzing the nature of these accounts involved, that is, what accounting elements they belong to and whether they are located on the left or right side of the accounting equation;

Third: increase or decrease, analyze and determine whether these accounts have increased or decreased, and increase or decrease the amount;

Fourth, the direction of bookkeeping, according to the nature of the account and its changes, respectively determine the debit or credit to be credited to the account;

Fifth, according to the format requirements of accounting entries, prepare complete accounting entries.