You will need
- - the condition of the problem;
- - paper and pen;
- the chart of accounts.
Learn theoretical information that may be useful to you in solving problems in accounting. Understand the basic principles and concepts, understand what constitutes assets and liabilities, double entry system, what types of transactions exist and how they differ from each other. Refer to the main forms of financial statements, primarily the balance sheet.
Learn to use the "chart of accounts". Often novice accountants and students studying this specialty, there are difficulties in the preparation of accounting entries, so it is important to understand the difference between synthetic and analytical account, learn how to determine the offsetting accounts.
After receiving the problem statement, read it carefully and think of a solution. If you are required to make journal entries that draw the so-called "planes" for each account involved in business transactions. This way of tackling the task of accounting no wonder so popular: it clearly demonstrates the principle of double entry and allows you to understand enters or leaves the property, or stop experiencing obligations.
If to solve the task it is necessary to make some form of financial statements, review the order and rules of its filling. This information can be found in the relevant provisions and orders of the Ministry of Finance (for example, PBU 4/99 "Accounting statements of organizations") and in textbooks on accounting.
In case of any difficulty sort similar problems in the textbook, or use collections of type "10000 accounting entries". A good tool for studying accounting may be the so-called end-to-end task, i.e. the examples of accounting in the conventional organization. Options through the problems with solutions you can find on the Internet, and also tutorials on accounting or work in the program "1C: Accounting".
Regularly visit specialized portals or forums for accountants on the Internet, e.g., http://www.buhonline.ru, http://www.klerk.ru. There you will find a lot of useful information that will help you in solving tasks and will be able to consult with experienced accountants.