融跃教育

ACCA-FA领跑计划

• 1.Introduction

  • 00-Introduction

    

• 2.Chapter 1 Introduction to accounting

  • 1-1. Definition & Types of accounting

    

  • 1-2. Types of business entities

    

  • 1-3. Financial statements-Assets & Liabilities

    

  • 1-4. Financial statements-Capital

    

  • 1-5. Users of Financial statements & Corporate govenance

    

• 3.Chapter 2 The regulatory framework

  • 2-1. Regulatory framework

    

• 4.Chapter 3 The IASB’s Conceptual Framework

  • 3-1. Underlying assumption

    

  • 3-2 IAS 16-Subsequent measurement-Depreciation

    

  • 3-3 IAS 16-Subsequent measurement-Revaluation model

    

• 5.Chapter 4 The double-entry book-keeping

  • 4-1. Rules-Assets, liabilities & capital

    

  • 4-2. Rules-Income & Expense

    

  • 4-3. Trading

    

  • 4-4. Exercises

    

  • 4-5. Balance of accounts

    

• 6.Chapter 5 The accounting system

  • 5-1. Business documents

    

  • 5-2. Exercises

    

  • 5-3. Accounting systems

    

• 7.Chapter 6 Trading and Sales tax

  • 6-1. Trading

    

  • 6-2. Sales tax-Principles

    

  • 6-3. Sales tax-Accounting treatment

    

• 8.Chapter 7 Inventory

  • 7-1. Definition & Valuation

    

  • 7-2. Exercises

    

  • 7-3. First in, first out (FIFO)

    

  • 7-4. Average cost (AVCO)

    

  • 7-5. Exercises

    

• 9.Chapter 8 Tangible non-current assets

  • 8-1.Definition, recognition & initial measurement

    

  • 8-2. Depreciation methods

    

  • 8-3. Accounting for depreciation

    

  • 8-4. Revaluation

    

  • 8-5. Disposal

    

  • 8-6. Part exchange & Disclosure