Financial Accounting (FA)

9セクション · 35チャプター

ACCA の学習者向けの無料Financial Accounting (FA)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. The context and purpose of financial reporting

The scope and purpose of financial statements for external reporting

Stakeholders' needs

The main elements of financial reports

The regulatory framework

Duties and responsibilities of those charged with governance

B. Accounting principles, concepts and qualitative characteristics

Key principles and concepts of accounting

Qualitative characteristics of useful financial information

C. The use of double-entry bookkeeping and accounting systems

Double-entry bookkeeping principles including the maintenance of accounting records

General ledger accounts and journal entries

D. Recording transactions and events

Sales and purchases

Tangible non-current assets

Intangible non-current assets and amortisation

Accrued expenses (accruals), prepaid expenses (prepayments), accrued income, and deferred income

Receivables and payables

Provisions and contingencies

Capital structure and finance costs

E. Reconciliations

Bank reconciliations

Payables account reconciliations

F. Preparing a trial balance

Correction of errors

Suspense accounts

G. Preparing financial statements

Statement of financial position

Statement of profit or loss and other comprehensive income

Disclosure notes

Events after the reporting period

Statement of cash flows (excluding partnerships)

Incomplete records

H. Preparing basic consolidated financial statements

I. Interpretation of financial statements

Importance and purpose of analysis of financial statements

Analysis of financial statements

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