F3财务会计

出版时间：2012-1  出版社：华中科技大学出版社  作者：BPP Learning Media  页数：500  

内容概要

　　《ACCAFFAF3财务会计》将能够了解并理解与财务会计有关的根本原则和概念。我们的课本设计注重大纲中最重要的方面，同时适用于ACCA和FlA考试，包括：财务报告的内容和目的；财务信息的定性特征，以及会计的基本原理；复式分录和会计系统的使用；交易和事件的记录；编制试算平衡表；编制基本的财务报表。

书籍目录

IntroductionHelping you to pass - the ONLY FFA/F3 study text reviewed by the examiner！Chapter featuresStudying FFA/F3The Computer Based ExaminationTackling Multiple Choice Questio Part A The context and purpose of financial reporting1  Introduction to accounting2  The regulatory frameworkPart B The qualitative characteristics of financial information3  The qualitative characteristics of financial informationPart C The use of double entry and accounting systems4  Sources， records and books of prime entry5  Ledger accounts and double entry6  From trial balance to financial statementsPart D Recording tra actio  and events7  Sales tax8  Inventory9  Tangible non-current assets10  Intangible non-current assets11  Accruals and prepayments12  Irrecoverable debts and allowances13  Provisio  and contingenciesPart E Preparing a trial balance14  Control accounts15  Bank reconciliatio 16  Correction of erro 17  Preparation of financial statements for sole trade Part F Preparing basic financial statements18  Incomplete records19  Introduction to company accounting20  Preparation of financial statements for companies21  Events after the reporting period22  Statements of cash flowsPart G Preparing simple co olidated financial statements23  Introduction to co olidated financial statements24  The co olidated statement of financial position25  The co olidated statement of comprehe ive incomePart H Interpretation of financial statements26  Interpretation of financial statementsExam question bankExam a wer bankIndexReview form