Associate Level – Accounting

4個單元 · 12個課題

免費的Associate Level – Accounting學習筆記，專為HKICPA QP (Hong Kong CPA)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。

Explain the Purpose of Accounting

  • Role of accounting within a business entity

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  • Relationship between business activities and business transactions

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  • Types of financial statements and their purpose

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Demonstrate an Understanding of Accounting Principles

  • Principles of the double entry accounting system

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  • Analyse the nature of business transactions

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  • General features in preparing financial statements

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Prepare Accounting Records, Demonstrate Management and Control

  • Accounting equation and preparation of a trial balance

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  • Account for property, plant and equipment

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  • Account for inventories and trade receivables

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  • Prepare period end adjustments

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Prepare and Present Financial Statements from a Trial Balance or Incomplete Records

  • Prepare financial statements from incomplete records

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  • Prepare financial statements for common types of business entity

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