出版時間:2012-1 出版社:華中科技大學出版社 作者:BPP Learning Media 頁數(shù):500
內(nèi)容概要
《ACCAFFAF3財務(wù)會計》將能夠了解并理解與財務(wù)會計有關(guān)的根本原則和概念。我們的課本設(shè)計注重大綱中最重要的方面,同時適用于ACCA和FlA考試,包括:財務(wù)報告的內(nèi)容和目的;財務(wù)信息的定性特征,以及會計的基本原理;復式分錄和會計系統(tǒng)的使用;交易和事件的記錄;編制試算平衡表;編制基本的財務(wù)報表。
書籍目錄
IntroductionHelping you to pass - the ONLY FFA/F3 study text reviewed by the examiner!Chapter featuresStudying FFA/F3The Computer Based ExaminationTackling Multiple Choice Questio Part A The context and purpose of financial reporting1 Introduction to accounting2 The regulatory frameworkPart B The qualitative characteristics of financial information3 The qualitative characteristics of financial informationPart C The use of double entry and accounting systems4 Sources, records and books of prime entry5 Ledger accounts and double entry6 From trial balance to financial statementsPart D Recording tra actio and events7 Sales tax8 Inventory9 Tangible non-current assets10 Intangible non-current assets11 Accruals and prepayments12 Irrecoverable debts and allowances13 Provisio and contingenciesPart E Preparing a trial balance14 Control accounts15 Bank reconciliatio 16 Correction of erro 17 Preparation of financial statements for sole trade Part F Preparing basic financial statements18 Incomplete records19 Introduction to company accounting20 Preparation of financial statements for companies21 Events after the reporting period22 Statements of cash flowsPart G Preparing simple co olidated financial statements23 Introduction to co olidated financial statements24 The co olidated statement of financial position25 The co olidated statement of comprehe ive incomePart H Interpretation of financial statements26 Interpretation of financial statementsExam question bankExam a wer bankIndexReview form
圖書封面
評論、評分、閱讀與下載