F3:财务会计 西安交通大学

内容简介:
财务会计(Paper F3 Financial Accounting)主要内容包括财务报告的内容和目的;财务信息的定性特征,以及会计的基本原理;复式分录和会计系统的使用等。
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课程介绍
Introduction Introduction 1_Introduction
Chapter1-introduction to accounting The purpose of financial reporting & Types of business entity Purpose of financial reporting & Types of business entity
Chapter1-introduction to accounting Nature, principles and scope of financial reporting Nature, principles and scope of financial reporting
Chapter1-introduction to accounting Users’ and stakeholders’ needs & Governance Users’ and stakeholders’ needs & Governance
Chapter1-introduction to accounting The main elements of financial reports The main elements of financial reports
Chapter2-the regulatory framework The regulatory framework The regulatory framework
Chapter3-the qualitative characteristics of financial information The IASB’s Conceptual Framework The IASB’s Conceptual Framework
Chapter3-the qualitative characteristics of financial information Qualitative characteristics of finance information Qualitative characteristics of finance information
Chapter4-sources records and books of prime entry The role of source documents The role of source documents
Chapter4-sources records and books of prime entry Books of prime entry Books of prime entry
Chapter5-Ledger accounts and double entry Ledger accounts and nominal ledger Ledger accounts and nominal ledger
Chapter5-Ledger accounts and double entry The accounting equation & Double entry bookkeeping The accounting equation & Double entry bookkeeping
Chapter5-Ledger accounts and double entry 4.5 Example: Credit transactions 4.5 Example: Credit transactions
Chapter5-Ledger accounts and double entry The journal The journal
Chapter5-Ledger accounts and double entry The receivables and payables ledgers The receivables and payables ledgers
Chapter6-from trial balance to financial statements The trial balance The trial balance
Chapter6-from trial balance to financial statements The statement of profit or loss The statement of profit or loss
Chapter6-from trial balance to financial statements The statement of financial position The statement of financial position
Chapter7-sales tax The nature of a sales tax and how it is collected The nature of a sales tax and how it is collected
Chapter7-sales tax Accounting for sales tax Accounting for sales tax
Chapter8-inventory Cost of goods sold Cost of goods sold
Chapter8-inventory Accounting for opening and closing inventories Accounting for opening and closing inventories
Chapter8-inventory Counting inventories & Valuing inventories Counting inventories & Valuing inventories
Chapter8-inventory IAS 2 Inventories IAS 2 Inventories
Chapter9-tangible non-current assets Non-current and current assets & Capital and revenue expenditure Non-current & current assets Capital and revenue expenditure
Chapter9-tangible non-current assets IAS 16 Property, plant and equipment IAS 16 Property, plant and equipment
Chapter9-tangible non-current assets Depreciation accounting Depreciation accounting
Chapter9-tangible non-current assets Depreciation methods Depreciation methods
Chapter9-tangible non-current assets Ledger entries for depreciation Ledger entries for depreciation
Chapter9-tangible non-current assets Revaluation of non-current assets Revaluation of non-current assets
Chapter9-tangible non-current assets Excess depreciation & Revaluation downwards Excess depreciation & Revaluation downwards
Chapter9-tangible non-current assets Non-current asset disposals Non-current asset disposals
Chapter9-tangible non-current assets Example: Disposal of assets Example: Disposal of assets
Chapter10-intangible non-current assets Intangible assets & Research and development costs Intangible assets & Research and development costs
Chapter10-intangible non-current assets Recognition of R&D costs & Amortization of development costs Recognition of R&D costs & Amortization of development costs
Chapter11-accruals and prepayments Accruals and prepayments Accruals and prepayments
Chapter11-accruals and prepayments Double entry for accruals and prepayments Double entry for accruals and prepayments
Chapter11-accruals and prepayments Question: Accruals Question: Accruals
Chapter11-accruals and prepayments 1.6 Example 4: Prepayments 1.6 Example 4: Prepayments
Chapter11-accruals and prepayments 1.8 Further example: Prepayments of income 1.8 Further example: Prepayments of income
Chapter13-provisions and contingencies Provisions Provisions
Chapter13-provisions and contingencies Contingent liabilities and contingent assets Contingent liabilities and contingent assets
Chapter12-irrecoverable debts and allowances Irrecoverable debts Irrecoverable debts
Chapter12-irrecoverable debts and allowances Allowances for receivables Allowances for receivables
Chapter14-control accounts What are control accounts? What are control accounts?
Chapter14-control accounts Discounts Discounts
Chapter14-control accounts The operation of control accounts The operation of control accounts
Chapter14-control accounts Balancing and agreeing control accounts with receivables and payables ledgers Agree control accounts with receivables and payables ledgers
Chapter15-bank reconciliations Bank statement and cash book & The bank reconciliation Bank statement and cash book & The bank reconciliation
Chapter15-bank reconciliations Worked examples Worked examples
Chapter16-correction of errors Types of error in accounting Types of error in accounting
Chapter16-correction of errors The correction of errors The correction of errors
Chapter16-correction of errors Suspense accounts Suspense accounts
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