F3财务会计
2012-1
华中科技大学出版社
BPP Learning Media
500
《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。我们的课本设计注重大纲中最重要的方面，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。
IntroductionHelping you to pass - the ONLY FFA/F3 study text reviewed by the examiner！Chapter featuresStudying FFA/F3The Computer Based ExaminationTackling Multiple Choice Questio Part A The context and purpose of financial reporting1 Introduction to accounting2 The regulatory frameworkPart B The qualitative characteristics of financial information3 The qualitative characteristics of financial informationPart C The use of double entry and accounting systems4 Sources， records and books of prime entry5 Ledger accounts and double entry6 From trial balance to financial statementsPart D Recording tra actio and events7 Sales tax8 Inventory9 Tangible non-current assets10 Intangible non-current assets11 Accruals and prepayments12 Irrecoverable debts and allowances13 Provisio and contingenciesPart E Preparing a trial balance14 Control accounts15 Bank reconciliatio 16 Correction of erro 17 Preparation of financial statements for sole trade Part F Preparing basic financial statements18 Incomplete records19 Introduction to company accounting20 Preparation of financial statements for companies21 Events after the reporting period22 Statements of cash flowsPart G Preparing simple co olidated financial statements23 Introduction to co olidated financial statements24 The co olidated statement of financial position25 The co olidated statement of comprehe ive incomePart H Interpretation of financial statements26 Interpretation of financial statementsExam question bankExam a wer bankIndexReview form
