ACCA FFA F3 财务会计

　　Introduction
　　Helping you to pass - the ONLY FFA/F3 study text reviewed by the examiner！
　　Chapter features
　　Studying FFA/F3
　　The Computer Based Examination
　　Tackling Multiple Choice Questio Part A The context and purpose of financial reporting
　　1  Introduction to accounting
　　2  The regulatory frameworkPart B The qualitative characteristics of financial information
　　3  The qualitative characteristics of financial informationPart C The use of double entry and accounting systems
　　4  Sources， records and books of prime entry
　　5  Ledger accounts and double entry
　　6  From trial balance to financial statementsPart D Recording tra actio  and events
　　7  Sales tax
　　8  Inventory
　　9  Tangible non-current assets
　　10  Intangible non-current assets
　　11  Accruals and prepayments
　　12  Irrecoverable debts and allowances
　　13  Provisio  and contingenciesPart E Preparing a trial balance
　　14  Control accounts
　　15  Bank reconciliatio
　　16  Correction of erro
　　17  Preparation of financial statements for sole trade Part F Preparing basic financial statements
　　18  Incomplete records
　　19  Introduction to company accounting
　　20  Preparation of financial statements for companies
　　21  Events after the reporting period
　　22  Statements of cash flowsPart G Preparing simple co olidated financial statements
　　23  Introduction to co olidated financial statements
　　24  The co olidated statement of financial position
　　25  The co olidated statement of comprehe ive incomePart H Interpretation of financial statements
　　26  Interpretation of financial statements
　　Exam question bank
　　Exam a wer bank
　　Index
　　Review form

　　    《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。