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| 內容簡介： |
学完BPP Learning
Media所著的《FFA\F3财务会计FIA\ACCA互动式课本》，你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。
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| 目錄：
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Introduction
Helping you to pass - the ONLY FFAF3 study text reviewed
by the examiner!
Chapter features
Studying FFAF3
The Computer Based Examination
Tackling Multiple Choice Questio
Part A The context and purpose of financial reporting
1 Introduction to accounting
2 The regulatory framework
Part B The qualitative characteristics of financial
information
3 The qualitative characteristics of financial
information
Part 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 statements
Part D Recording traactio 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 contingencies
Part 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 flows
Part G Preparing simple coolidated financial statements
23 Introduction to coolidated financial
statements
24 The coolidated statement of financial
position
25 The coolidated statement of compreheive
income
Part H Interpretation of financial statements
26 Interpretation of financial statements
Exam question bank
Exam awer bank
Index
Review form
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