基本信息书名:ACCA FFA F3 财务会计定价:220.00元作者:BPPLearningMedia 著出版社:华中科技大学出版社出版日期:2012-01-01ISBN:9787560976594字数:页码:500版次:1装帧:平装开本:16开商品重量:编辑推荐暂无相关内容内容提要《ACCAFFAF3财务会计》将能够了解并理解与财务会计有关的根本原则和概念。课本设计注重大纲中重要的方面,同时适用于ACCA和FlA考试,包括:财务报告的内容和目的;财务信息的定性特征,以及会计的基本原理;复式分录和会计系统的使用;交易和事件的记录;编制试算平衡表;编制基本的财务报表。目录Introduction Helping you to pass - the ONLY FFA/F3 study text reviewed by the examiner! Chapter features Studying FFA/F3 The Computer Based Examination Tackling Multiple Choice Questio Part A The context and purpose of financial reporting 1 Introductioto accounting 2 The regulatory frameworkPart B The qualitative characteristics of financial information 3 The qualitative characteristics of financial informationPart C The use of double entry and accounting systems 4 Sources, records and books of prime entry 5 Ledger accounts and double entry 6 From trial balance to financial statementsPart D Recording tra actio and events 7 Sales tax 8 Inventory 9 Tangible non-current assets 10 Intangible non-current assets 11 Accruals and prepayments 12 Irrecoverable debts and allowances 13 Provisio and contingenciesPart E Preparing a trial balance 14 Control accounts 15 Bank reconciliatio 16 Correctioof erro 17 Preparatioof financial statements for sole trade Part F Preparing basic financial statements 18 Incomplete records 19 Introductioto company accounting 20 Preparatioof financial statements for companies 21 Events after the reporting period 22 Statements of cash flowsPart G Preparing simple co olidated financial statements 23 Introductioto co olidated financial statements 24 The co olidated statement of financial position 25 The co olidated statement of comprehe ive incomePart H Interpretatioof financial statements 26 Interpretatioof financial statements Exam questiobank Exam a wer bank Index Review form 作者介绍暂无相关内容序言暂无相关内容