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详情介绍
课程大纲
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1.Part A The context and purpose of financial reporting
Chapter 1 Introduction to accounting
Chapter 2 The regulatory framework
2.Part B The qualitative characteristics of financial information
Chapter 3 The IASB’s Conceptual Framework
3.Part C The use of double-entry and accounting systems
Chapter 4 The double-entry book-keeping
Chapter 5 The accounting system
4.Part D Recording transactions and events
Chapter 6 Trading and Sales tax
Chapter 7 Inventory
Chapter 8 Tangible non-current assets
Chapter 9 Intangible non-current assets
Chapter 10 Accruals and Prepayments
Chapter 11 Irrecoverable debts and Allowance
Chapter 12 Provisions and Contingencies
Chapter 13 Capital structure and Finance costs
5.Part E Preparing a trial balance
Chapter 14 Trial balance & Correction of errors
Chapter 15 Cash & Bank reconciliation
Chapter 16 Trade receivables and trade payables
6.Part F Preparing basic financial statements
Chapter 17 Preparation of financial statements for sole trader
Chapter 18 Preparation of financial statements for companies
Chapter 19 Events after the reporting period
Chapter 20 Statement of cash flows
Chapter 21 Incomplete records
7.Part G Preparing simple consolidated financial statement
Chapter 22 Introduction to consolidated financial statements
Chapter 23 The consolidated statement of financial position
Chapter 24 The consolidated statement of profit or loss
8.Part H Interpretation of financial statements
Chapter 25 Interpretation of financial statements
9.跨章节混合综合题目
Question Bank
