BA3 – Fundamentals of Financial Accounting

4個單元 · 33個課題

免費的BA3 – Fundamentals of Financial Accounting學習筆記，專為CIMA (CGMA Professional Qualification)學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

A. Accounting principles, concepts and regulations

  • The need for accounting records and stewardship

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  • Users of accounts and their information needs

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  • Financial versus management accounting

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  • Capital and revenue, income and expenditure, assets and liabilities

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  • Underlying assumptions, policies and estimates

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  • Integrated reporting

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  • The accounting equation

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  • Accounting codes

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  • The regulatory framework (company law and IAS/IFRS)

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B. Recording accounting transactions

  • Books of prime entry

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  • Double-entry bookkeeping

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  • Nominal ledger accounts

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  • The trial balance

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  • Accounting errors and their correction

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  • Non-current assets (IAS 16 and IAS 38)

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  • The non-current asset register

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  • Bank reconciliations

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  • Petty cash and the imprest system

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  • Control account reconciliations

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  • Sales tax

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  • Payroll and the issue of shares

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C. Preparation of accounts for single entities

  • Accruals and prepayments

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  • Irrecoverable debts and allowances for receivables

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  • Inventories (IAS 2)

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  • Manufacturing accounts

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  • Financial statements from a trial balance

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  • Accounts from incomplete records

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  • The statement of cash flows (IAS 7)

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D. Analysis of financial statements

  • Information provided by accounting ratios

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  • Reasons for changes in ratios

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  • Profitability ratios

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  • Liquidity ratios

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  • Risk ratios (gearing and interest cover)

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