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详情介绍
课程大纲
{in name="user_id" value="21644"} {/ in}课程试听 推荐
1. Introduction
Introduction
2.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
3.Part B Data analysis and statistical techniques
Chapter 5 Summarising and analysing data
Chapter 6 Forecasting
4.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
5.Part D Budgeting
Chapter 13 Budgeting
Chapter 14 Project appraisal
6.Part E Standard Costing
Chapter 15 Variance analysis
7.Part F Performance Measurement
Chapter 16 Performance measurement overview
Chapter 17 Financial performance measurement
Chapter 18 Non-financial 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
The Introduction of LW
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
Introduction
2. Part A The conceptual and regulatory framework for financial reporting
Chapter 1 The IASB’s Conceptual Framework
Chapter 2 The regulatory framework
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.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
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
