FIA考试用书　ACCA考试用书

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

《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。