What Does a Junior Accountant Do?

The title of junior accountant is assistant accountant. The basic requirements for serving as an assistant accountant are: master the basic financial accounting theories and professional knowledge; be familiar with and be able to correctly implement the relevant financial principles, policies and financial accounting regulations and systems; and be able to take on an aspect or an important position in financial accounting ; In addition to the above basic conditions, those who sign up for the accounting professional technical junior qualification examination must also have a high school diploma or higher recognized by the education department.

Basic Information

Chinese name

junior accountant

Foreign name

accountant

nickname

Assistant accountant

Basic conditions

Master the general

China's accountant system was founded in 1918 during the Republic of China. then

The accounting professional and technical qualification examination level code is 2.

(I) Registration

In 2012, the junior accounting qualification examination opened two subjects: "Basics of Economic Law" and "Primary Accounting Practice".

The test types of "Basic Economic Law" include: single-choice questions, multiple-choice questions, judgment questions, and indefinite-choice questions (case analysis questions).

The exam types of "Primary Accounting Practice" include: single-choice questions, multiple-choice questions, judgment questions, and multiple-choice questions (2012 exam).

The junior qualification examination is conducted in two and a half days. The "Basic Accounting Practice" examination time is 3 hours, and the "Basic Economic Law" examination time is 2.5 hours.

Printed and issued according to the Office of the National Accounting Professional and Technical Qualification Examination Leading Group Office of the Ministry of Finance and the Ministry of Human Resources and Social Security, 2012

The application period of junior accounting title in 2013: April 10th to May 10th, 2013.

The junior accounting title examination has two subjects: "Basics of Economic Law" and "Primary Accounting Practice". The examination time for the subjects of "Primary Accounting Practice" was adjusted to 2 hours, and the examination time for the "Basics of Economic Law" was adjusted to 1.5 hours. The total examination time for the two subjects was 3.5 hours; the two subjects were taken consecutively to calculate the examination results.

The 2013 primary accounting exam time is as follows:

Exam date	Junior qualifications
September 14-20 (7 days, 14 batches)	9: 00-12: 30 Elementary accounting practice (paperless exam) Fundamentals of Economic Law (paperless exams)
	14: 00-17: 30 Elementary accounting practice (paperless exam) Fundamentals of Economic Law (paperless exams)
October 26 (Saturday)	9: 00-12: 30 Basic accounting practice (paper-pencil exam) Fundamentals of Economic Law (paper-pencil exam)

Anyone who meets the registration requirements and applies to take the accounting professional and technical qualification examination shall submit an application by himself, and the unit shall verify that he holds the original certificate of education, identity card, accounting qualification certificate and "registration registration form" to the local accountant within the prescribed period. Register at the registration place set up by the professional technical qualification examination management organization. After passing the examination, an admission ticket will be issued. Candidates take the exam at the prescribed time and place with the admission ticket.

The personnel of the central and State Council departments and their direct units take the examinations and implement the principle of territorial management.

Candidates are required to submit the following materials:

1. Written application, name, ID number, test name and time, file number, and contact phone number.

2. The "Certificate of Transferring Examinations by Examiners" issued by the department in charge of the original examination. Applicants' relocation certificate (uniform format of the examination center of the Ministry of Personnel) includes: examination name, candidate name, file number, ID number, level, specialty, passing subject name, year and score, and uploading to the National Personnel Department Test Center electronic Document file name.

3. A photocopy of my ID (original copy).

There are 100 points for each of the primary accounting qualification exams, and the passing criteria for each subject are determined based on the standard of the year of the exam year, which is generally 60 points. The scores for each type of test in each subject are specified in the test paper. Scoring is performed in accordance with the test papers and standard answers and scoring standards.

According to the "Notice on Question Types and Other Related Questions of the 2010 National Accounting Professional and Technical Qualification Examination" issued by the Ministry of Finance (Hui Kao [2010] No. 1), the scores of each category and each sub-question of the accounting title examination are in the test paper Regulations.

Single-choice questions, multiple-choice questions, multiple-choice questions, and indefinite-choice questions (case analysis questions) are objective test questions, which must be filled in with 2B pencils at prescribed positions on the answer card as required, otherwise, the answer is invalid.

Computational analysis questions, short answer questions, and comprehensive questions are subjective test questions. You must use black, blue-black, blue handwriting pens, pens, or ballpoint pens to answer the questions in the prescribed areas on the answer sheet; otherwise, the answers are invalid.

In areas where online scoring is implemented, objective test questions must be filled in with 2B pencils at the prescribed positions on the answer sheet as required. Subjective test questions must be answered in the prescribed area on the answer sheet with a 0.5-0.7 mm black handwriting pen. Otherwise, the answer is invalid.

Among the several alternative answers to each sub-question under "Indefinite Item Multiple Choice Questions (Case Analysis Questions)", one or more of the alternative answers are correct answers that meet the intent of the question. Multiple selection, wrong selection, and no selection will not score;

The grading principles for other types of test questions are the same as in previous years, and are implemented in accordance with the corresponding standard answers and scoring standards. Among them, the "judgment questions" each time the correct answer is 1 point, the wrong answer is deducted 0.5 points, no answer is not scored or deducted.

Beginner: Persons taking the Beginner Qualification Exam must pass all subjects in one exam year.

1. Procedure: Go to the local Personnel Examination Center (or the Personnel Bureau Title Section) and fill in the "Qualified Examination Qualified Person Registration Form"-the local Personnel Examination Center (or the Personnel Bureau Title Section) submits the information to the Provincial Vocational Reform Office for review- Issue a certificate.

2. What to bring: ID card, graduation certificate, employment certificate, admission ticket, qualified transcript, photo, form.

1. Qualified transcript: transcript (any subject is sufficient, candidates who do not print can print at the title management office.), Transcripts are not required in some places, but it is recommended to bring transcripts! Local execution, some do not.)

2. Graduation certificate and employment certificate: the original academic qualification (or degree) certificate of the candidate, and the original accounting qualification certificate;

3. ID card: the original ID card of the candidate;

4. Photo: The recent front-faced and bottomless color photo, two inches per inch, two inches per inch (some provinces require two inches, some provinces have one inch, and the number of sheets varies from province to city).

5. Fill out the "Registration Qualified Person Registration Form" in duplicate with a fountain pen or signature pen (the specific form download will be indicated on the local certificate notice, and the number will vary)

1. Management department: local personnel examination management department (generally the personnel examination center title window or the personnel bureau title department)

2. Certificate collection time: Generally, you can get a certificate of qualification around November-(It's hard to say in time, some places are fast, you can get it in October, some places are slow, it may be December or even the following January collar.)

3. Cost of work: Don't forget to bring money! The cost of a certificate is generally around 10 yuan, but the cost of work has been cancelled in some places.

The "Exam Outline", designated books and related guidance materials used in the accounting professional and technical qualification examinations are prepared, published and distributed by the Ministry of Finance. No unit or individual may use the name of the Ministry of Finance to compile, publish and distribute various examination books and review materials.

To strictly implement the relevant regulations and disciplines of the examination and examination work, and to do a good job of confidentiality in the proposition, printing, sending and storage of test papers, we must strictly observe the confidentiality system and prevent leaks. Examination room discipline must be taken seriously, and examination staff must resolutely implement the avoidance system. Those who violate the examination discipline and relevant regulations shall be dealt with seriously and be held accountable for leadership.

The Ministry of Finance will formulate a series of rules and systems for the examination and examination work to ensure that the accounting professional and technical qualification examination work is carried out in a healthy and orderly manner.

Ideas

In the past, the accounting title was evaluated by the unit based on the number of years of work and the individual's business level. At that time, there were no comprehensive rules and regulations. Since the "Accounting Law" came into effect, in order to better manage the current accounting staff, the state has formulated a professional title examination system. The times are changing, and the title examinations are constantly changing, but one thing is certain: the accounting title is obtained through the examination.

The title examination is the product of the times, and obtaining through the examination is an inevitable process.

Myths

Myth 1

Practice: Those who are engaged in accounting work will have a concept, the entries in practice are very skilled, various laws, regulations and systems are also very clear, it is easier to test the accounting title, this concept is wrong, and despise Understanding of professional title teaching materials, attitude and psychology of professional title examination. With incorrect psychology and attitude, the possibility of failure is inevitable.

Myth 2

Financial management: Most candidates believe that financial management is difficult to learn, difficult to understand, reading is not important, and I do not know how to grasp the important points. This view is wrong in the cognition and objectification of the cognition of affairs. In fact, from the essence, it usually means that it is not difficult, but as long as you work hard, you believe that everything is possible.

Myth 3

Economic Law: Many people think of economic law as a conditional reflex, which is boring and tedious and difficult to understand. This view is wrong. Economic law is a legal system in an economic environment, and it is related to some parts of practice.

Myth 4

Too much emphasis on research.

Method

Institutional study plan.

l read through the textbook once, this time just read it, just leave an impression

l According to the guidance and courseware, find out the key parts of the textbook and record the summary.

l Look at the textbook chapters again and take notes from the last time to do some targeted exercises. Don't have too many questions.

l Pick out the key points and difficult points in the textbook and review them.

1. Q: "Accounting Qualification Certificate" has not yet completed the application procedures. Can I register for the exam?

Answer: No. According to the regulations of the National Examinations Office, applicants must have accounting qualifications and hold an accounting qualification certificate when applying for registration procedures.

2. Q: What are the requirements for the academic qualifications of those who register for the exam?

Answer: (1) The person who enrolled in the accounting qualification examination must have a high school or technical secondary school diploma or above.

(2) Those who have registered for the intermediate professional technical qualification examination must have a college degree or above. And must have a certain number of years of accounting work, such as: obtaining a college degree, engaged in accounting work for five years (60 months); obtained a bachelor's degree, engaged in accounting work for four years (48 months), and so on.

3. Q: What conditions should Hong Kong, Macau and Taiwan residents have to register for the examination?

A: Residents of Hong Kong, Macao and Taiwan register for the accounting professional and technical qualification examinations, according to the registration requirements at the corresponding level, have a high school diploma or above, a certificate of accounting qualification, a certificate of accounting experience, Proof materials such as resident identity certificate.

4. Q: How and when should I register this year?

Answer: This year's accounting professional and technical qualification examination registration is implemented by online registration, on-site qualification review, and online payment confirmation. When registering online, the registration number and password must be kept in mind. The online registration opening time shall be performed in accordance with the regulations of each province.

5. Q: Is it possible to register in Qingdao with a foreign accounting qualification certificate (how do candidates who apply for examinations across provinces and cities apply)?

Answer: According to the spirit of the documents of the Provincial Department of Finance and the Provincial Bureau of Human Resources and Social Security, the registration is made according to the territory of the accounting qualification certificate. In other words, candidates who hold an accounting qualification certificate issued by Qingdao can only register in Qingdao, and do not accept cross-provincial registration. If you want to apply for an exam in Qingdao, please transfer your accounting qualification certificate to the place where you registered for the exam and then confirm your registration.

6. Q: What will happen to candidates who violate discipline and rules?

Answer: According to the Ministry of Finance and the Ministry of Personnel's Notice on Revising and Issuing the Interim Provisions on Accounting Professional and Technical Qualification Examinations and its Implementation Measures (Caihui [2000] No. 11) and the Ministry of Personnel's Provisions on Dealing with Discipline and Violations of Professional and Technical Qualifications "(Order No. 3 of the Ministry of Personnel) stipulates that for candidates who forge academic qualifications, accounting qualification certificates or qualification certificates, their accounting professional and technical qualifications will be revoked by the accounting examination management institution, and their accounting professional and technical qualification certificates will be withdrawn by the issuing authority. Retake the accounting professional and technical qualification exam

7. What are the rules for the certification of qualified personnel in the examination? Is there a single certificate?

Answer: For those who pass the examination, the provisions of the registration conditions will continue to implement the requirements for verification and certification. Candidates who do not meet the registration requirements will not be issued a certificate of compliance.

Does not issue a certificate of conformity.

8. What if the applicant's accounting qualification certificate is lost or used for other things, and the original cannot be provided when registering?

Answer: When confirming the registration, you must provide the original accounting qualification certificate. If you cannot provide it, it is deemed that you do not meet the registration requirements.

9.How to register if I lost my diploma?

Answer: You can take the original graduate registration form or the original graduation certificate (plus other required materials) for registration confirmation.

10. How can I apply for the professional qualifications of applicants who are engaged in accounting work in more than one unit?

Answer: The personnel department of the current unit shall send someone to read the personnel files of the applicants, check and calculate the number of years of accounting work, and issue a certificate.

11. Q: What should I pay attention to when registering online?

Answer: (1) I must carefully read the relevant document requirements before registering for the exam, and carefully apply for the exam. After confirming the payment, I will no longer refund the exam;

(2) The registration of examinations adopts a notification commitment system, and candidates are responsible for the authenticity and validity of the information entered through the Internet;

(3) Candidates are not allowed to register as others, otherwise the candidates shall bear full responsibility for any disputes arising therefrom;

(4) Candidates cannot use the new and old ID cards at the same time, and the ID cards used for registration and the test room must be the same;

(5) When the registration information is submitted on the webpage and the "Registration Confirmation" information is successfully obtained when the online payment is successfully paid, the registration is successful. If the online payment is not made after the due date, the registration shall be deemed to be abandoned.

(6) Candidate registration information can be modified online during the registration period. Once the payment is confirmed, it is not allowed to change the registration information.

12. Q: How can I get the photos of candidates for registration? How to upload photos? Requirements and uses for uploading photos?

Answer: Candidates can take the registration photo by themselves and upload it by using the video camera and the camera program provided by the online registration system. The uploaded electronic version is my recent ID photo, the format is JPG, the data capacity is less than 15KB, and the width-to-height ratio is 114 × 156 pixels (the photo can be processed by the system designated photo processing software to meet the requirements for uploading photos. The system designated photo processing software comes with a processing demo). As this method is tedious to use, it is recommended to use video camera to obtain photos whenever possible.

The uploaded photos will be used for admission tickets, test room arrangements, and qualified personnel registration forms. After uploading photos successfully, you can view your photos at the bottom right of the Registration Form.

Junior accounting professional and technical qualification exam, also known as

2013 preliminary title examination pre-learning schedule
Countdown week	start date	Primary accounting practice	Economic Law Basis
The first stage: the basic stage, which needs a comprehensive review!
20	2012-11-12	Chapter 1	Chapter 1-2
19	2012-11-19
18	2012-11-26	Chapter 2
17	2012-12-03	Chapter 3	Chapter 3
16	2012-12-10	Chapter 4
15	2012-12-17	Chapter 5	Chapter 4
14	2012-12-24	Chapter 6
13	2012-12-31	Chapter 7	Chapter 5
12	2013-01-07
11	2013-02-04	Chapter 8	Chapter 6
10	2013-02-11	Chapter 9
9	2013-02-18	Chapter 10	Chapter 7
8	2013-02-25	Chapter 11
The second phase: the improvement phase. Focus on overcoming major difficulties that are not mastered in each subject.
7	2013-03-04	Chapter 1	Chapter 1
6	2013-03-11	Chapter 2	Chapter 2
5	2013-03-18	Chapter 3	Chapter 3
4	2013-03-25	Chapter 4-5	Chapter 4
3	2013-04-01	Chapter 6-7	Chapter 5
2	2013-04-08	Chapters 8-9	Chapter 6
1	2013-04-15	Chapter 10-11	Chapter 7
The third stage: review freely, prepare for the new class in 2013, record the knowledge that has not been overcome in each chapter, and compare the exam outline to know the changing chapters and content. Make a new study plan according to the newly opened courses!