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
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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