BA3 – Fundamentals of Financial Accounting
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CIMA (CGMA Professional Qualification) の学習者向けの無料BA3 – Fundamentals of Financial Accounting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. Accounting principles, concepts and regulations
The need for accounting records and stewardship
Users of accounts and their information needs
Financial versus management accounting
Capital and revenue, income and expenditure, assets and liabilities
Underlying assumptions, policies and estimates
Integrated reporting
The accounting equation
Accounting codes
The regulatory framework (company law and IAS/IFRS)
B. Recording accounting transactions
Books of prime entry
Double-entry bookkeeping
Nominal ledger accounts
The trial balance
Accounting errors and their correction
Non-current assets (IAS 16 and IAS 38)
The non-current asset register
Bank reconciliations
Petty cash and the imprest system
Control account reconciliations
Sales tax
Payroll and the issue of shares
C. Preparation of accounts for single entities
Accruals and prepayments
Irrecoverable debts and allowances for receivables
Inventories (IAS 2)
Manufacturing accounts
Financial statements from a trial balance
Accounts from incomplete records
The statement of cash flows (IAS 7)
D. Analysis of financial statements
Information provided by accounting ratios
Reasons for changes in ratios
Profitability ratios
Liquidity ratios
Risk ratios (gearing and interest cover)
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