BA3 – Fundamentals of Financial Accounting
4个单元 · 33个章节
免费的BA3 – Fundamentals of Financial Accounting学习笔记，专为CIMA (CGMA Professional Qualification)学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。
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
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