How to learn bookkeeping | Education 2022

Accounting has played an essential role in the life of society for centuries. During this time, many exciting discoveries and findings have been accumulated, which today are embodied in the principles and rules of accounting. Mastering the technology and the intricacies of accounting requires a thorough study of the basics.

How do you learn accounting?
How do you learn accounting?


Federal Law “On Accounting”


Step 1

Examine the primary document that accounts for organizations. We are talking about the Federal “Accounting Act” of November 21, 1996, No. 129-FZ (as amended on September 28, 2010). The law contains the fundamental principles of accounting for buildings, and it is mandatory to learn the basics of accounting.

Step 2

Understand for yourself that accounting is a system organized in a certain way for the collection, recording, and analysis of information about the property, obligations of the organization, and its movement, through continuous and continuous accounting of business transactions.

Step 3

Use an accounting teaching method, such as immersion in an accounting information system. An essential element of the accounting structure that you should pay attention to is the balance sheet, which is a kind of “snapshot” of the company’s condition as of a given date. The balance sheet is one of the forms of corporate reporting. In this case, a picture is formed of a particular company from an accountant’s point of view.

Step 4

Study the accounting section related to the chart of accounts. You can learn its contents mechanically, but when you start accounting, you will gradually memorize everything needed without much effort. The most effective way to master the material is to practice it.

step 5

Explore the four basic types of accounting data that correspond to the types of business transactions. The first type relates only to assets on the balance sheet; only active accounts are involved in such an operation. The second type of transaction involves only inactive accounts and only affects balance obligations. In the third type of transaction, the assets and liabilities of the balance are used simultaneously, and both indicators increase. The fourth type of transaction also affects the assets and liabilities of the balance sheet but leads to their decrease.

step 6

View ways to correct incorrect accounting entries. Correcting errors largely depends on the type of document to be corrected. Acceptable adjustment methods are specified in the Accounting Act.

Step 7

Develop practical experience. Remember that mastering accounting knowledge and driving skills independently in a specific production environment can take quite some time. The most acceptable way to understand the critical points of accounting technology is to perform practical operations under the guidance of an experienced accountant. In addition, you can recommend various specialized courses, where you get knowledge and answers to practical questions about bookkeeping in a particular organization.

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