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详情介绍
课程大纲
{in name="user_id" value="21644"} {/ in}课程试听 推荐
1.Introduction
0-Introduction
2.Chapter 1 Introduction to accounting
1-1. Definition & Types of accounting
1-2. Types of business entities
1-3. Financial statements-Assets & Liabilities
1-4. Financial statements-Capital
1-5. Users of Financial statements & Corporate govenance
3.Chapter 2 The regulatory framework
2-1. Regulatory framework
4.Chapter 3 The IASB’s Conceptual Framework
3-1. Underlying assumption
3-2. Fundamental qualitative characteristics
3-3. Enhancing qualitative characteristics & Concepts
5.Chapter 4 The double-entry book-keeping
4-1. Rules-Assets, liabilities & capital
4-2. Rules-Income & Expense
4-3. Trading
4-4. Exercises
4-5. Balance of accounts
6.Chapter 5 The accounting system
5-1. Business documents
5-2. Exercises
5-3. Accounting systems
7.Chapter 6 Trading and Sales tax
6-1. Trading
6-2. Sales tax-Principles
6-3. Sales tax-Accounting treatment
8.Chapter 7 Inventory
7-1. Definition & Valuation
7-2. Exercises
7-3. First in, first out (FIFO)
7-4. Average cost (AVCO)
7-5. Exercises
9.Chapter 8 Tangible non-current assets
8-1.Definition, recognition & initial measurement
8-2. Depreciation methods
8-3. Accounting for depreciation
8-4. Revaluation
8-5. Disposal
8-6. Part exchange & Disclosure
