初学会计可以看《基础会计》，初学会计有以下方法：
1、网课学习
根据自己的实际情况，有必要准备一套视频教程。虽然有的朋友更喜欢自学，但自学的效率显然比之有网课老师的带领，要慢一些。而且如果有拖延症的话，恐怕还是找个更有执行力的方法比较好，所以建议通过视频教程对知识点的整体构架进行疏通一下，配合教材以加深理解和记忆。
2、题目练习
理论还需靠实践，纸上谈兵终究只能“事倍功半”。只有多进行题目的练习，才能将理论转为自己所用，将考点一一击破，通过考试也会易如反掌。
3、制定计划
制定一个适合自己的学习计划，时时刻刻鞭策自己，知道自己每天的进度是多少，不能总是看书就从第一页开始看，根本就不知道到哪一天应该学习到怎样的一个程度。
初学会计自学会有难度，建议到培训机构学习，恒企教育实务操作类课程实用性强，全程真帐学习，结业后能独立上岗，进行账务的全盘处理，并且有专业的老师为学员提供账务、税务咨询服务，为学员解答实际工作中遇到的疑难问题。
初学会计时可能有一些迷茫，觉得抽象。可以选择书名含有“会计基础”或者“初级会计学”字眼之类的书学习。个人建议用中国人民大学出版的《初级会计学》，感觉结构比较清晰。
想学习会计，看考会计初级职称的考试教材。再看考会计中级职称的教材。很系统，很全面，很清楚，其他教材容易误导你。会计知识更新很快，只有职称考试的教材才能跟上变化。干会计需要有会计证，考会计证有专门的教材，也可以看看，财政局会计科有卖。不过知识太浅了。为考证而学，实用价值不大。首先背熟。不理解也要背下来，然后逐一琢磨，理解。背熟会计科目核算内容，参照有关分录，尽量多思考为什么这样做。在实践中积累经验，多参加审计、查帐之类的工作，向别人学习经验。多看会计、财务、税务方面的杂志、报纸，学习案例和技巧多看书，多问，多用脑，拓宽经济类知识面，了解会计分录中的业务内容和流程。记住记帐规则：有借必有贷，借贷必相等注意会计科目分类：资产、成本、费用类的借方表增加，贷方表减少。所有者权益、负债、收入、利润类的借方表减少，贷方表增加。报表方面和试算平衡方面注意平衡算式：“资产+费用=负债+所有者权益+收入”要勤，多学、多问、多练。1）首先从会计科目入手，背熟科目核算内容，2）学习记账规则和记帐流程，学习会计制度，学习基础知识，3）多练，多积累实际经验4）及时了解各种财税政策，拓宽知识面5）注意灵活运用，逐步做到精准核算，合理避税。 会计从业资格证考试科目分为三科，分别是《财经法规与职业道德》、《会计基础与实务》、《初级会计电算化》，各科试卷满分为100分，合格分数线为60分。《财经法规与职业道德》、《会计基础与实务》为笔试，《初级会计电算化》为上机考试。会计专业技术初级资格考试设《经济法基础》、《初级会计实务》两个科目。会计专业技术中级资格考试设《财务管理》、《经济法》、《中级会计实务》三个科目。注册会计师考试科目:《会计》、《审计》、《经济法》、《税法》、《财务成本管理》、《公司战略与风险管理》
呃，楼上的怎么更像是书名或者学习内容……Accountancy (profession)or accounting (methodology) is the measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.Accounting is the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[2]Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA).Auditing is a related but separate discipline, with two sub-disciplines: internal auditing and external auditing. External auditing is the process whereby an independent auditor examines an organisation's financial statements and accounting records in order to express an opinion as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP), or International Financial Reporting Standards (IFRS), in all material respects. Internal auditing aims at providing information for management usage, and is typically carried out by auditors employed by the company, and sometimes by external service providers.Accounting/accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping.Accounting scholarship is the academic discipline which studies accounting/accountancy.这里是对会计学的定义，来自维基百科。初级会计学应该就是会计学的一些基础理论，相信上面的内容也完全涵盖了，如果有超出初级会计学的内容的话你把它删掉就好了。如果需要更详细的资料请参见参考资料
