acca f3财务会计 financial accounting讲义

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1、陆家嘴财富管理培训中心ACCA网络课程讲义PAPERF3FinancialAccounting(FA)CONTENTIntroductiontoF31Chapter1IntroductiontoAccounting3Chapter2Theregulatoryframework9Chapter3Thequalitativecharacteristicsoffinancialinformation12Chapter4SourceRecordsandBooksofPrimeEntry15Chapter5Ledgeraccountsanddoubleentry22Chapter6Fr

2、omtrialbalancetofinancialstatements32Chapter7SalesTax45Chapter8Inventory49Chapter9Tangiblenon-currentAssets61Chapter10Intangiblenon-currentassets74Chapter11Accrualsandprepayments79Chapter12Irrecoverabledebtsandallowances88Chapter13Provisionsandcontingencies97Chapter14Controlaccounts102Chapt

3、er15Bankreconciliations119Chapter16Correctionoferrors123Chapter17Preparationoffinancialstatementforsoletraders130Chapter18Incompleterecords135Chapter19Introductiontocompanyaccounting146Chapter20Preparationoffinancialstatementsforcompanies157Chapter21Eventsafterthereportingperiod165Chapter22

4、Statementsofcashflows167Chapter23Introductiontoconsolidatedfinancialstatements178Chapter24Consolidatedstatementoffinancialposition189Chapter25Theconsolidatedstatementofcomprehensiveincome204Chapter26Interpretationoffinancialstatements212F3FinancialAccounting1.AimsofPaperTodevelopknowledgean

5、dunderstandingoftheunderlyingprinciplesandconceptsrelatingtofinancialaccountingandtechnicalproficiencyintheuseofdouble-entryaccountingtechniquesincludingthepreparationofbasicfinancialstatements2.SyllabusandImportantTopicsA.Context&Purposeoffinancialreporting•Scopeandpurposeoffinancialstatem

6、ents•Users&stakeholders’needs•Roleofregulatoryframework•DutiesandresponsibilitiesofthosechargedB.QualitativeCharacteristicsoffinancialinformationC.UseofDoubleEntry&AccountingSystemsmethodsofrecording&documentsusedinrecordingD.RecordingTransactions&Events•sales/purchases•receivables/payables

7、•depreciation&revaluationofPPE,•Inventories•Intangibles•accruals/prepayments•provisions•capitalstructure.E.PreparingTrialBalance•controlaccounts•bankreconciliation•correctionoferrors•SuspenseaccountF.Preparingbasicfinancialstatements•SOFP,SOCI,SOCFandeve