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ACCA -FA体验课

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ACCA-FA体验课

  • 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. Fundamental qualitative characteristics

    • 3-3. Enhancing qualitative characteristics & Concepts

  • 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

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