1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting subjects, such as assets and liabilities.

3. Analyze the amount changes of each accounting subject.

4. According to the economic content (increase or decrease) reflected by the borrowers and borrowers of various accounts in the second and third steps, judge the direction of accounting subjects.

5. Prepare accounting entries according to the bookkeeping rules that there must be a loan and a loan must be even.

abstract:

Five elements: 1, who is the actor who wants to highlight economic business abstractly.

2. The content of the abstract should emphasize the realization object of economic business accordingly.

3. The summary should highlight the occurrence time of economic business.

4. The summary of the place should highlight the place where the economic business takes place.

5. Why should the abstract highlight the reasons for economic business?

Writing: 1. While emphasizing the selection of single element, we should also pay attention to the combination of multiple elements.

Example 1: Zhang, a workshop technician, returned to the company to reimburse 480 yuan for his travel expenses. What is incomplete is: "Travel expenses reimbursement". The correct spelling should be: "workshop technician Zhang travel expenses". It highlights who is the subject of behavior-the workshop technician.

Example 2: On March 8th, the voucher incorrectly recorded the subject of "raw materials" in the subject of "turnover materials", and it is now corrected. What is incomplete is: "There is something wrong with the voucher on March 8th, and it is now corrected". The correct way to write it should be: "March 8 th voucher account is wrong, and now it is corrected." Highlight the reasons for the wrong account, that is, emphasize why.

Ex. 3: Received the interest of basic deposit account deposit of ICBC in the fourth quarter of 65,438+000 yuan, which has been deposited in the bank account. The incomplete spelling is: "Bank deposit interest". The correct way to write it is: receive the fourth quarter interest of * * account, according to the combination of who+when.

2. Use ghostwriting symbols and abbreviations to practice the ability to choose words and make sentences ()

Exodus 4: A company invested a piece of equipment worth 38,000 yuan. Miswritten: "one device". The correct spelling is: "A company invested in a set of equipment".

Example 5: The company buys books, paper and other office supplies from a cultural goods store, and pays them in cash in 480 yuan. Spelling error: "Pay for office supplies". The correct way is to pay for office supplies.

3. Consider the need for registration details.

Example 6: Using 1200 kg of material A to produce product A, the unit cost is 80 yuan, totaling 96,000 yuan; 700kg of material B is used to produce product B, and the unit cost is 50 yuan, amounting to 3500 yuan. Incomplete writing: materials for producing products. Standard writing: 1200Kg Material A is used to produce product A, @ 80; 700Kg of material b is used for product b, @50.

Example 7: Company A sold 200 pieces of product A, the unit price was 500 yuan, and the value-added tax 17000 yuan was paid * * * for the goods 1 17000 yuan, which has not been received so far. Incorrect writing: 200 pieces of product A were sold to a company, @500 yuan, and the payment was not received. The instructions are written as follows: A batch of products were sold to Company A, but the payment was not received.