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详情介绍
课程大纲
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1.Part E Standard Costing
Chapter 15 Variance analysis
2.Part F Performance Measurement
Chapter 16 Performance measurement overview
Chapter 17 Financial performance measurement
Chapter 18 Non-financial performance measurement
3.题目讲解
Section B
4.Part D Budgeting
Chapter 13 Budgeting
Chapter 14 Project appraisal
5.Part C Cost accounting techniques
Chapter 7 Accounting for materials
Chapter 8 Accounting for labour
Chapter 9 Accounting for overheads
Chapter 10 Absorption and marginal costing
Chapter 11 Job, batch, process and service costing
Chapter 12 Alternative costing methods
6.Part B Data analysis and statistical techniques
Chapter 5 Summarising and analysing data
Chapter 6 Forecasting
7.Part A The nature, source and purpose of management information
Chapter 1 Accounting for management
Chapter 2 Data and information
Chapter 3 Presenting information
Chapter 4 Cost classification and behaviour
8. Introduction
Introduction
1.Management Accounting
【202509期】考前串讲冲刺
【202512期】考前串讲冲刺
1.习题班
PART A The nature, source and purpose of management information
PART B Data analysis and statistical techniques
PART C Cost accounting techniques
PART D Budgeting
PART E Standard costing
PART F Performance Measurement
1.Introduction
Introduction
2.PART A The context and purpose of financial reporting
Chapter 1 Introduction to accounting
Chapter 2 The regulatory framework
3.PART B The qualitative characteristics of financial information
Chapter 3 The IASB’s Conceptual Framework
4.PART C The use of double-entry and accounting systems
Chapter 4 The double-entry book-keeping
Chapter 5 The accounting system
5.PART D Recording transactions and events
Chapter 6 Trading and Sales tax
Chapter 7 Inventory
Chapter 8 Tangible non-current assets
Chapter 9 Intangible non-current assets
Chapter 10 Accruals and Prepayments
Chapter 11 Irrecoverable debts and Allowance
Chapter 12 Provisions and Contingencies
Chapter 13 Capital structure and Finance costs
6.PART E Preparing a trial balance
Chapter 14 Trial balance & Correction of errors
Chapter 15 Cash & Bank reconciliation
Chapter 16 Trade receivables and trade payables
7.PART F Preparing basic financial statements
Chapter 17 Preparation of financial statements for sole trader
Chapter 18 Preparation of financial statements for companies
Chapter 19 Events after the reporting period
Chapter 20 Statement of cash flows
Chapter 21 Incomplete records
8.PART G Preparing simple consolidated financial statements
Chapter 22 Introduction to consolidated financial statements
Chapter 23 The consolidated statement of financial position
Chapter 24 The consolidated statement of profit or loss
9.PART H Interpretation of financial statements
Chapter 25 Interpretation of financial statements
1.Introduction
Introduction
2.PART A Essential elements of the legal system
Chapter 1 Law and the legal system
Chapter 2 Sources of law
3.PART B The law of obligations
Chapter 3-4 Formation of contract
Chapter 5 Content of contracts
Chapter 6 Breach of contract and remedies
Chapter 7 The law of torts and professional negligence
4.PART C Employment law
Chapter 8 Contract of employment
Chapter 9 Dismissal and redundancy
5.PART D The formation and constitution of business organisation
Chapter 10 Agency law
Chapter 11 Partnership
Chapter 12 Corporations and legal personality
Chapter 13 Company formation
Chapter 14 Constitution of company
6.PART E Capital and the financing of companies
Chapter 15 Share capital
Chapter 16 Loan capital
Chapter 17 Capital maintenance and dividend law
7.PART F Management, administration and the regulation of companies
Chapter 18 Company directors
Chapter 19 Other company officer
Chapter 20 Company meetings and resolution
8.PART G Insolvency law
Chapter 21 Insolvency and administration
9.PART H Corporate fraudulent and criminal behaviour
Chapter 22 Fraudulent and criminal behaviour
1.Introduction
Introduction
2.Part A Information, Technology and System
Chapter 1 Strategic Management Accounting
Chapter 2 Managing Information
Chapter 3 Information System
Chapter 4 Data Analysis
3.Part B Specialist Cost
Chapter 5 Activity based costing
Chapter 6 Life cycle costing
Chapter 7 Target costing
Chapter 8 Throughput accounting
Chapter 9 Environmental costing
4.Part C Decision Making
Chapter 10 Relevant Cost for Decision Making
Chapter 11 Limiting Factor Decisions
Chapter 12 Pricing decisions
Chapter 13 Cost Volume Analysis
Chapter 14 Risk and Uncertainty
5.Part D Budgeting and control
Chapter 15 Budgeting systems
Chapter 16 Approaches to Budgeting
Chapter 17 Quantitative Analysis in Budgeting
Chapter 18 Standard Costing
Chapter 19 Variance Analysis
6.Part E Performance Measurement
Chapter 20 Financial and non-financial performance evaluating
Chapter 21 Balanced Scorecard
Chapter 22 Building Block Model
Chapter 23 Divisional Performance
Chapter 24 Performance Measurement in NPO
1.Introduction
0 - Introduction
2.Part A The Uk tax system and administrations
Chapter 1 The Uk tax system
3.Part B Income tax
Chapter 2 Outline of Income Tax
Chapter 3 Trading Incomes
Chapter 4 Basis of Assessment
Chapter 5 Capital Allowances
Chapter 6 Property Income
Chapter 7 Relief for Individual Trading Losses
Chapter 8 Partnerships
Chapter 9 Benefits
Chapter 10 Income from Employment
Chapter 11 National Insurance Contributions and Pension
Chapter 12 Self-assessment Individuals
4.Part C Corporation tax liabilities
Chapter 13 Outline of Corporation Tax
Chapter 14 Computing the Corporation Tax
Chapter 15 Relief for Corporation Trading losses
Chapter 16 Group of Companies
Chapter 17 Self-assessment：Companies
5.Part D Capital Gain Tax
Chapter 18 Chargeable gain:individual
Chapter 19 Chargeable gain:companies
6.Part E Value added tax
Chapter 20 Value added tax
7.PART F Inheritance tax
Chapter 21 Inheritance Tax
8.sample paper
sample paper
1.Part D Analysing and interpreting financial statements
Chapter 20 Interpretation of financial statements
IFRS 18 Presentation and Disclosure in Financial statement
2.Part C Preparation of financial statements
Chapter 14-Preparation of single entity financial statement
Chapter 15 IAS 7 Statement of cash flows
Chapter 16 Introduction to groups
Chapter 17 The consolidated statement of financial position
Chapter18-Consolidated statement of comprehensive income
Chapter 19-Accounting for associates
3.Part B Accounting for transactions in financial statements
Chapter 3 Tangible Non-current assets
Chapter 4 Intangible Non-current assets
Chapter 5 Impairment of assets
Chapter 6 Inventory, Non-current assets held for sale and biological assets
Chapter 7 Revenue&Government grant
Chapter 8 Foreign currency transactions
Chapter 9 Lease
Chapter10 Financial instruments
Chapter 11 Provisions & Events after reporting period
Chapter 12 Income tax
Chapter 13-Accounting policies, accounting estimates and Errors
4.Introduction
Introduction
5. Part A The conceptual and regulatory framework for financial reporting
Chapter 2 The regulatory framework
Chapter 1 The IASB’s Conceptual Framework
1.Introduction
Introduction
2.Part A Audit framework and regulation
Chapter 1 The concept of audit and other assurance engagements
Chapter 2 Statutory audit and regulation
Chapter 3 The concept of audit and other assurance engagements
Chapter 4 Internal audit
Chapter 5 Professional ethics and quality management procedures
3.Part B Planning and risk assessment
Chapter 6 Risk assessment
Chapter 7 Audit planning and documentation
Chapter 8 Introduction to audit evidence
4.Part C Internal control
Chapter 9 Internal control
Chapter 10 Tests of controls
5.Part D Audit evidence
Chapter 11 Audit sampling and automated tools and techniques
Chapter 12 Non-current assets
Chapter 13 Inventory
Chapter 14 Receivables
Chapter 15 Bank and cash
Chapter 16 Payables and accruals
Chapter 17 Non-current liabilities, capital and directors’ emoluments
Chapter 18 Not-for-profit organisations
6.Part E Review and reporting
Chapter 19 Audit review and finalisation
Chapter 20 Reports
Chapter 21 Current issues and developments Reports
1.Part F The impact of changes in accounting regulation
2.Part E Interpreting financial statements for different stakeholders
3.Part A Fundamental ethical and professional principles
4.ntroduction
Introduction
5.Part B The financial reporting framework
Chapter 1 The Conceptual Framework
6.Part C Repotring the financial performance of a range of entries
Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors
Chapter 3 IAS 2 Inventory
Chapter 4 IAS 41 Agriculture
Chapter 5 IFRS 13 Fair value measurement
Chapter 6 IAS 16 Property,Plant and Equipment
Chapter 7 IAS 40 Investment property
Chapter 8 IAS 38 Intangible Assets
Chapter 9 IAS 36 Impairment of asset
Chapter 10 IAS 37 Provisions, Contingent liabilities and Contingent assets
Chapter 11 IAS 10 Events after reporting period
Chapter 12 IFRS 16 Lease
Chapter 13 Financial instruments
Chapter 14 IAS 19 Employment benefits
Chapter 15 IFRS 2 Share-based payment
Chapter 16 IFRS 15 Revenue from Contracts with Customers
Chapter 17 IAS 20 Government grant
Chapter 18 IAS 23 Borrowing costs
Chapter 19 IAS 12 Income tax
7.Part D Financial statements of group of entities
Chapter 20 IFRS 3 Business Combination
1.Part A Treasury and advanced risk management techniques
Chapter 1 Interest risk management
Chapter 2 Exchange rate risk management
2.PART B Advanced investment appraisal
Chapter 3 Investment appraisal approach
Chapter 4 International investment appraisal
Chapter 5 APV
Chapter 6 Oversea APV
3.PART C Option price
Chapter 7 Basic option price
Chapter 8 Real option pricing
Chapter 9 Equity valuation based BSOP
4.PART D Financing
Chapter 10 Source of financing
Chapter 11 Value of bond
Chapter 12 Value of Equity
Chapter 13 Cost of capital
5.PART E Acquisition and mergers
Chapter 14 Discussion about M&A
Chapter 15 Merger additional value
6.PAET F Corporate reconstruction and re-organisation
Chapter 16 Reconstruction impacts on financial statements
7.PART G Role of senior financial adviser in the multinational organisation
Chapter 17 Dividends policy
Chapter 18 Performance evaluating
Chapter 19 Role of senior financial adviser
1. Introduction
Introduction
2.PART A Regulatory Environment
Chapter 1 International regulatory environments for audit and assurance services
3.PART B Professional and Ethical Considerations
Chapter 2 Code of ethics and conduct
Chapter 3 Professional liability
4.PART C Quality management
Chapter 4 Quality control
Chapter 5 Obtaining and accepting professional appointments
5.PART D Planning and conducting an audit of historical financial information
Chapter 6 Planning and risk assessment
Chapter 7 Evidence
Chapter 8 Evaluation and review - matters relating to specific accounting issues
Chapter 9 Group audits and transnational audits
6.PART E Completion, review and reporting
Chapter 10 Completion
Chapter 11 Reporting
7.PART F Other assignments
Chapter 12 Audit-related services and other assurance services
Chapter 13 Prospective financial information (PFI)
Chapter 14 Forensic audits
Chapter 15 Social, environmental and public sector auditing
8.PART G Current Issues and Developments
Chapter 16 Current issues
Chapter 17 Assurance on historical non-financial reports
9.PART H Professional skills
Chapter 18 Professional skills
1.Introduction
CH1 Introduction
1.Business organisations and their stakeholders
CH 2 Business organisations and their stakeholders 1
CH 2 Business organisations and their stakeholders 2
1.Financial department and its function
CH 3 Financial department and its function
1.Auditing
CH4 Auditing1
CH4 Auditing2
1.Business analysis
CH5 Business analysis1
CH5 Business analysis2
1.Costing and pricing
CH6 Costing and price1
CH7 Budgeting
CH6 Costing and price2
1.Budgeting
CH8 Financing
1.Financing
1.Investing
CH9 Investing
1.Taxation
CH10 Taxation
1.Hard skills and soft skills in workplace
CH11 Hard skills and soft skills
1.持证课
1-申请初级&高级商业会计证书
2-EPSM介绍
3-申请OBU学士学位
4-申请UOL硕士学位
5-ACCA会员申请指南
1.Unit 1
Unit 1 Ethics and Professionalism
2.Unit 2
Unit 2 Personal Effectiveness
3.Unit 3
Unit 3 Communication and interpersonal skills
4.Unit 4
Unit 4 Commercial Awareness
5.Unit 5
Unit 5 Leadership and Team Working
6.Unit 6
Unit 6 Innovation and skepticism
7.Unit 7
Unit 7 Data Analytics
8.Unit 8
Unit 8 Integrated Case study
9.Unit 9
Unit 9 Strategic Professional
10.Unit 10
Unit 10 EPSM Final Assessment
