We can see that there are many websites and platforms that provide videos of the accounting courses. These videos included various chapters and topics of the CPAs, such as general accounting, changes in accounting policies and estimates, and inventory. These video courses can help students prepare for the 2022 and 2024 certified public accountant exams. However, the specific course content, instructors, and quality were not explicitly mentioned in the search results provided. Therefore, we are unable to provide more detailed information about the specific video of the accounting course.
We can find some information about the video of the accounting course. According to the search results, there were many platforms that provided videos of the courses, such as Gordon's Excellent Course of the Master Accountant, Dongao Accountant Online, etc. These video courses covered all subjects of the certified public accountant exam, including accounting, tax law, economic law, and so on. These video lessons were taught by experienced lecturers and covered basic knowledge and exam techniques. In addition, some UP Masters had shared some videos of their accounting courses on Bilibili and other platforms. In general, there were many channels to find the video of the accounting course. You could choose the right platform and course according to your personal needs.
These success stories can inspire accounting students in multiple ways. For instance, the stories might feature individuals who started from a similar educational background as the students. When students see that someone like them can achieve success, they get motivated. Also, the success stories could highlight the value of continuous learning and perseverance. The students can learn that even if they face setbacks during their study for the CPA, they should keep going.
The Australian and Hong Kong CPAs were mutually exempted. According to the mutual recognition agreement between the Hong Kong Institute of Public Accountant and the Association of Hong Kong Public Accountant, if you have already obtained an Australian certificate or are studying for an Australian certificate, you can consider applying for a Hong Kong certificate. First, he needed to confirm that he met the Hong Kong CPR's requirements for mutual exemption. Then, he needed to prepare the relevant examination materials and submit them to the Hong Kong Association of Professional Accountants. On the other hand, if you have a Hong Kong certificate or are studying for a Hong Kong certificate, you can also apply for a mutual exemption from the Australian certificate. He needed to prepare the relevant materials and submit them to the Australian Institute of Accountants. However, the specific rules and procedures for mutual exemption may require further consultation with relevant agencies for detailed information.
Accounting novels can help in learning accounting by presenting real - world scenarios in a fictional context. For example, a novel might show how a company's accounting practices affect its overall performance. This makes it easier to understand the practical implications of accounting concepts.
The ancestors of ancient accounting could be traced back to ancient Greece, when there was already a tradition of recording expenses and income. The ancestor of modern accounting was the British mathematician and accountant John Vance. He invented modern accounting symbols and methods such as financial statements, cost accounting, profit calculation, etc. in the 17th century. Vance's contribution was to shift accounting from simple recording of income and expenditure to a more comprehensive and systematic management, laying the foundation for the development of modern accounting.
One CPA success story is about John. He started from a small accounting firm. By constantly studying new tax laws and providing excellent client service, he gradually built a great reputation. His clients recommended him to others, and his firm grew steadily. Eventually, he became a partner in the firm and is now well - respected in the industry.
The accounting process of the food and beverage industry could determine the relevant cost accounting method according to the scale and accounting requirements of the enterprise. Under normal circumstances, if the scale of the enterprise was small and the accounting requirements were not high, they could choose to directly record the cost and then charge the cost at the end of the month. If the other party could provide a formal receipt, the vegetables and meat could be directly charged to the main business cost. If there was a warehouse, the rice oil and condiments could be recorded as raw materials first, and then recorded as the main business cost when they were used. If there was no warehouse, the other party could also provide a formal receipt, which could also be directly credited to the main business cost. In addition, the cost of the food and beverage industry could be calculated according to some formulas, such as the cost of raw materials consumed in the current period, gross profit margin, sales price, etc. The specific accounting process included collecting documents, sorting and analyzing, and making certificates.
There were two common cost accounting methods for food and beverage enterprises: measurement method and estimation method. Among them, the estimation method was the most commonly used method. According to the actual situation of the restaurant, the average seasoning cost of each sales specifications was calculated. Before calculating the cost, he should determine the composition of the raw materials for each dish with the chef to understand the cost composition of the dish. After determining the cost, you should communicate with the boss to determine the gross profit margin. The specific methods of cost accounting included net material rate, raw material cost, and so on. The net material ratio refers to the ratio of the weight of the usable part of the food raw materials after preliminary processing to the total weight of the raw materials before processing. The raw material cost is calculated according to the unit price of the raw material, the net material ratio, and the net material weight. The functions of food and beverage cost accounting included reasonably setting sales prices, controlling costs, promoting and improving business management, and revealing the factors that caused the rise and fall of product costs. The common calculation method was: cost of the month = beginning inventory + collection of the month-end inventory. There were different accounting methods for food and beverage costs according to the production methods and varieties of kitchen products, including the order carry-over method. In general, food and beverage cost accounting was a comprehensive calculation of the raw materials consumed by food and beverage products in order to find the cost of a certain type and quantity of products.
There were many books on management accounting. The following were some of the recommended classic books: "Management accounting (14th edition)","Back to the Origin: Management accounting in the Toyota way","On the integrated system of management accounting tools","Advanced cost management accounting","From excellent to excellent", and "The pursuit of excellence: the case of the American A1 management company". In addition, there were also "Academic Classics of Accountant: Research on Management Accountant (2 volumes in total)","The Rise and Fall of Management Accountant: The Loss of Correlations", and "Management Accountant (16th edition)". These books covered the basic concepts, techniques, and practical cases of management accounting. They were suitable for students of accounting, financial management, and other majors as well as those engaged in business management and research.
There were many books on management accounting. The following were some of the recommended classic books: "Management accounting (14th edition)","Back to the Origin: Management accounting in the Toyota way","On the integrated system of management accounting tools","Advanced cost management accounting","From excellent to excellent", and "The pursuit of excellence: the case of the American A1 management company". In addition, there were also "Academic Classics of Accountant: Research on Management Accountant (2 volumes in total)","The Rise and Fall of Management Accountant: The Loss of Correlations", and "Management Accountant (16th edition)". These books covered the basic concepts, techniques, and practical cases of management accounting. They were suitable for students of accounting, financial management, and other majors as well as those engaged in business management and research.