60 Days to Breakthrough in Intermediate Accounting Practice (I): Teaching Materials for the Intermediate Accountant Qualification Examination

Author: Liu Wei
Publisher:
Publish Date: 2005-01-01
Features: Learning Methods and Application of This Book:
1. Learning Methods
Reading requires not only talent and diligence but also a good method. This book is written with a learning method and a time schedule that progress simultaneously. The philosophy behind its method is as follows:
1. Read the book thin, then read it thick.
"Read the book thin, then read it thick" is a concept introduced in many books, but it has not truly become a practical learning method. This book provides excellent examples with its "Outline Tree" and "Outline Overview." Summarizing the overview of each chapter from the thick textbook and extracting key points from each example problem is "reading the book thin." Further, discovering difficulties and easily overlooked details during the problem-solving process, analyzing them, and summarizing detailed key points is "reading the book thick."
2. Divide knowledge content into layers and stages based on the difficulty of memorization.
Some knowledge is foundational for those who do accounting and does not require special attention—just a quick scan is sufficient. Some knowledge is understood and memorized through reading this book and solving problems, so additional time does not need to be spent on it. Some detailed knowledge, if memorized sequentially from chapter to chapter, is time-consuming and not very effective. However, reviewing it the day before the exam or even a few hours before the exam can yield twice the result with half the effort. This book includes a time schedule to guide you on when to read and understand, when to skim, and when to memorize precisely.
3. Avoid repeating mistakes made during review.
Human thinking has habits, so if you make the same mistakes during review that you will likely make during the exam, the review becomes meaningless. Mark the places where you make mistakes, and if necessary, write your errors next to the correct answers for comparison. Identify the reasons for the mistakes and review them before the exam.
4. Follow the method in this book to mark your own common mistakes and difficulties with "—" and "" and focus on overcoming them.
5. Train the habit of fast reading.
2. How to Use This Book
This book is arranged in a 60-day study plan with one to two hours of learning per day. The "Outline Tree" helps you get a bird's-eye view of the chapter content, just like taking a plane to see the entire mountain before climbing it. If you just dive into the book like climbing a mountain without a map, you might feel lost. The "Outline Overview" serves as a template for solving problems, and the typical examples in "Key Points Application" are like a master creating a product sample for an apprentice. You can learn to apply key points from these examples, and in turn, better understand the key points through the examples. By the "Review and Integration" stage, you should have the ability to comprehensively apply key knowledge, just like an apprentice creating products independently using the template and sample.