图书简介

    《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。

目录

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 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 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 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 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 income

Part H Interpretation of financial statements
26  Interpretation of financial statements
Exam question bank
Exam a wer bank
Index
Review form

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