Financial Accounting (FA)
9 个单元 · 35 个章节
免费 Financial Accounting (FA) 学习笔记，适合 ACCA 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。
A. The context and purpose of financial reporting
The scope and purpose of financial statements for external reporting
Stakeholders' needs
The main elements of financial reports
The regulatory framework
Duties and responsibilities of those charged with governance
B. Accounting principles, concepts and qualitative characteristics
Key principles and concepts of accounting
Qualitative characteristics of useful financial information
C. The use of double-entry bookkeeping and accounting systems
Double-entry bookkeeping principles including the maintenance of accounting records
General ledger accounts and journal entries
D. Recording transactions and events
Sales and purchases
Cash
Inventories
Tangible non-current assets
Depreciation
Intangible non-current assets and amortisation
Accrued expenses (accruals), prepaid expenses (prepayments), accrued income, and deferred income
Receivables and payables
Provisions and contingencies
Capital structure and finance costs
E. Reconciliations
Bank reconciliations
Payables account reconciliations
F. Preparing a trial balance
Trial balance
Correction of errors
Suspense accounts
G. Preparing financial statements
Statement of financial position
Statement of profit or loss and other comprehensive income
Disclosure notes
Events after the reporting period
Statement of cash flows (excluding partnerships)
Incomplete records
H. Preparing basic consolidated financial statements
Subsidiaries
Associates
I. Interpretation of financial statements
Importance and purpose of analysis of financial statements
Ratios
Analysis of financial statements
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