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
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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