demonstrating essentials and technical演示要点与技术 CAT资格的能力

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1、demonstratingessentialsandtechnicalcompetencesforthecatqualificationfoundationsinpracticalexperience[SECTIONTITLE]1requirements(fper)2CONTENTSfoundationsinpracticalexperiencerequirement(fper)4ansWeringchallengequestionsWithinessentialscompetencesanddemonstra

2、tingtechnicalcompetences(plusexamples)5ec2Manageself6ec3Communicateeffectively7tc1Verifyandrecordincomeandreceiptsfromoriginatingdocuments8tc9Recordandanalysedatarelatingtodirectcosts9tc18Useandevaluateaccountingsystemsandfinancialcontrols10foundationsinprac

3、ticalexperienceCONTENTS3requirements(fper)fOuNdaTiONSiNpraCTiCalExpEriENCErEquirEmENTS(fpEr)AspartofyourCATFoundationsinPracticalExperienceRequirement(FPER)youarerequiredtoachievefourEssentialsCompetencesandsixTechnicalCompetences(makingatotalof10)tothesatis

4、factionofyourworkplacementor.EssentialsandTechnicalcompetencesareACCA’sindicatorsofeffectiveperformanceandsetaminimumstandardofworkthatyouareexpectedtoachieveanddemonstrateasatraineeaccountant.ecessentialscompetencestctechnicalcompetencesnonoallfourmustbecom

5、pletedgroup1–linkedtointroductorycertificatelevelec1Actprofessionallyatworktc1Verifyandrecordincomeandreceiptsfromoriginatingdocumentsec2Manageselftc2Verifyandrecordpurchasesandpaymentsfromoriginatingdocumentsec3Communicateeffectivelytc3Prepareledgeraccounts

6、andaninitialtrialbalanceec4Useinformationandcommunicationstechnologytc4Providebasicinformationoncostsandrevenuesgroup2–linkedtointermediatecertificateleveltc5Correcterrorsandprocessaccountingadjustmentsintheextendedtrialbalancetc6Maintainrecordsrelatingtocap

7、italacquisitionanddisposaltc7Preparethefinalaccountsofunincorporatedentitiestc8Prepareandcompletesalestax/VATreturnstc9Recordandanalysedatarelatingtodirectcoststc10Recordandanalyseinformationrelatingtoindirectcoststc11Recordandanalyseinformationrelatingtocos

8、ts,revenuesandprofittc12Manageandcontrolcashreceipts,paymentsandbalancesgroup3–linkedtodiplomaleveltc13Draftfinancialstatementsfordifferentbusinesssectorstc14Interpretfinancialstatementsfordiffe