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

Relationship between business activities and business transactions

Types of financial statements and their purpose

Demonstrate an Understanding of Accounting Principles

Principles of the double entry accounting system

Analyse the nature of business transactions

General features in preparing financial statements

Prepare Accounting Records, Demonstrate Management and Control

Accounting equation and preparation of a trial balance

Account for property, plant and equipment

Account for inventories and trade receivables

Prepare period end adjustments

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

Prepare financial statements from incomplete records

Prepare financial statements for common types of business entity

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