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。

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 Questions

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 transactions 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 Provisions and contingencies

Part E Preparing a trial balance

 14 Control accounts

 15 Bank reconciliations

 16 Correction of errors

 17 Preparation of financial statements for sole traders

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 consolidated financial statements

 23 Introduction to consolidated financial statements

 24 The consolidated statement of financial position

 25 The consolidated statement of comprehensive income

Part H Interpretation of financial statements

 26 Interpretation of financial statements

Exam question bank

Exam answer bank

Index

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