Intermediate Accounting Practice (I) Study Guide

Author: Editorial Committee of Reference Books for National Accounting Professional Qualification Examination
Publisher:
Publish Date: 2003-12-01
Features: As a professional qualification examination, the accounting qualification exam directly affects the core interests of the majority of accounting professionals and is something they must take seriously. The accounting professional qualification exam has been conducted for over a decade, with tens of millions of accounting professionals participating. The content of the exam has continuously evolved alongside China's accounting system reforms. Therefore, the accounting qualification exam is not only a professional title examination but also an effective way for accounting professionals to learn new accounting knowledge and regulations, as well as enhance their practical skills. The syllabus and textbooks for the accounting professional qualification exam have been adjusted multiple times. The current syllabus and study materials are based on the requirements for the junior and intermediate accounting professional qualification exams stipulated in the "Interim Provisions on the National Accounting Professional Qualification Examination" and its implementation measures jointly revised and issued by the Ministry of Finance and the Ministry of Personnel in September 2000, and have been approved by the Ministry of Personnel. Specifically, they include: "Syllabus for Junior Accounting Professional Qualification Exam," "Junior Accounting Practice," "Basic Economic Law," "Syllabus for Intermediate Accounting Professional Qualification Exam," "Intermediate Accounting Practice (Part I)," "Intermediate Accounting Practice (Part II)," "Financial Management," and "Economic Law." To obtain the junior accounting professional qualification certificate, candidates must pass all subjects in a single exam. To obtain the intermediate accounting professional qualification certificate, candidates must pass all subjects within two consecutive years. Only after obtaining either the junior or intermediate accounting professional qualification certificate can employers hire them as accounting clerks, assistant accountants, or accountants.