基礎(chǔ)班

• 1.Introduction

  • Introduction

    

• 2.PART A The context and purpose of financial reporting

  • Chapter 1 Introduction to accounting

    

  • Chapter 2 The regulatory framework

    

• 3.PART B The qualitative characteristics of financial information

  • Chapter 3 The IASB’s Conceptual Framework

    

• 4.PART C The use of double-entry and accounting systems

  • Chapter 4 The double-entry book-keeping

    

  • Chapter 5 The accounting system

    

• 5.PART D Recording transactions and events

  • Chapter 6 Trading and Sales tax

    

  • Chapter 7 Inventory

    

  • Chapter 8 Tangible non-current assets

    

  • Chapter 9 Intangible non-current assets

    

  • Chapter 10 Accruals and Prepayments

    

  • Chapter 11 Irrecoverable debts and Allowance

    

  • Chapter 12 Provisions and Contingencies

    

  • Chapter 13 Capital structure and Finance costs

    

• 6.PART E Preparing a trial balance

  • Chapter 14 Trial balance & Correction of errors

    

  • Chapter 15 Cash & Bank reconciliation

    

  • Chapter 16 Trade receivables and trade payables

    

• 7.PART F Preparing basic financial statements

  • Chapter 17 Preparation of financial statements for sole trader

    

  • Chapter 18 Preparation of financial statements for companies

    

  • Chapter 19 Events after the reporting period

    

  • Chapter 20 Statement of cash flows

    

  • Chapter 21 Incomplete records

    

• 8.PART G Preparing simple consolidated financial statements

  • Chapter 22 Introduction to consolidated financial statements

    

  • Chapter 23 The consolidated statement of financial position

    

  • Chapter 24 The consolidated statement of profit or loss

    

• 9. PART H Interpretation of financial statements

  • Chapter 25 Interpretation of financial statements