圖書簡介

    《ACCAFFAF3財(cái)務(wù)會(huì)計(jì)》將能夠了解并理解與財(cái)務(wù)會(huì)計(jì)有關(guān)的根本原則和概念。我們的課本設(shè)計(jì)注重大綱中最重要的方面，同時(shí)適用于ACCA和FlA考試，包括：財(cái)務(wù)報(bào)告的內(nèi)容和目的；財(cái)務(wù)信息的定性特征，以及會(huì)計(jì)的基本原理；復(fù)式分錄和會(huì)計(jì)系統(tǒng)的使用；交易和事件的記錄；編制試算平衡表；編制基本的財(cái)務(wù)報(bào)表。

目錄

Introduction
Helping you to pass - the ONLY FFA/F3 study text reviewed by the examiner！
Chapter features
Studying FFA/F3
The Computer Based Examination
Tackling Multiple Choice Questio

Part A The context and purpose of financial reporting
1  Introduction to accounting
2  The regulatory framework

Part B The qualitative characteristics of financial information
3  The qualitative characteristics of financial information

Part C The use of double entry and accounting systems
4  Sources， records and books of prime entry
5  Ledger accounts and double entry
6  From trial balance to financial statements

Part D Recording tra actio  and events
7  Sales tax
8  Inventory
9  Tangible non-current assets
10  Intangible non-current assets
11  Accruals and prepayments
12  Irrecoverable debts and allowances
13  Provisio  and contingencies

Part E Preparing a trial balance
14  Control accounts
15  Bank reconciliatio
16  Correction of erro
17  Preparation of financial statements for sole trade

Part F Preparing basic financial statements
18  Incomplete records
19  Introduction to company accounting
20  Preparation of financial statements for companies
21  Events after the reporting period
22  Statements of cash flows

Part G Preparing simple co olidated financial statements
23  Introduction to co olidated financial statements
24  The co olidated statement of financial position
25  The co olidated statement of comprehe ive income

Part H Interpretation of financial statements
26  Interpretation of financial statements
Exam question bank
Exam a wer bank
Index
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