Associate Level – Accounting

4 个单元 · 12 个章节

免费 Associate Level – Accounting 学习笔记，适合 HKICPA QP (Hong Kong CPA) 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。

Explain the Purpose of Accounting

  • Role of accounting within a business entity

    笔记

  • Relationship between business activities and business transactions

    笔记

  • Types of financial statements and their purpose

    笔记

Demonstrate an Understanding of Accounting Principles

  • Principles of the double entry accounting system

    笔记

  • Analyse the nature of business transactions

    笔记

  • General features in preparing financial statements

    笔记

Prepare Accounting Records, Demonstrate Management and Control

  • Accounting equation and preparation of a trial balance

    笔记

  • Account for property, plant and equipment

    笔记

  • Account for inventories and trade receivables

    笔记

  • Prepare period end adjustments

    笔记

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

  • Prepare financial statements from incomplete records

    笔记

  • Prepare financial statements for common types of business entity

    笔记

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