F3財(cái)務(wù)會(huì)計(jì)

內(nèi)容概要

　　《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。

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

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