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1 Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F3/FIA FFA Financial Accounting(FA) Introduction to F3/FFA ACCA Lecturer: Tom Liu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com

2 Objective of this lesson 1 Introduction to F3 Syllabus 2 About my Lesson 3 Study resources you need 2

3 Why we need syllabus How to find syllabus The content of syllabus 3

4 A The context and purpose of financial reporting B The qualitative characteristics of financial information C The use of double-entry and accounting systems D Recording transactions and events E Preparing a trial balance F Preparing basic financial statements G Preparing simple consolidated financial statements H Interpretation of financial statements 4

5 A The context and purpose of financial reporting 1. The scope and purpose of financial statements for external reporting 2. Users and stakeholders needs( 财务报告使用者和利益相关者的需求 ) 3. The main elements of financial reports( 财务报告的主要成分 ) 4. The regulatory framework (legislation and regulation, reasons and limitations, relevance of accounting standards) 5. Duties and responsibilities of those charged with governance. ( 治理层的义务与责任 ) 5

6 B The qualitative characteristics of financial information 1. The qualitative characteristics of financial information 会计信息的质量特征要求 C The use of double-entry and accounting systems 1. Double-entry book-keeping principles including the maintenance of accounting records and sources of accounting information 复式记账法 : 会计记录保留和会计信息来源 2. Ledger accounts, books of prime entry, and journals 总分类账, 原始账簿和 Journal( 注意, 在这里,Journal 不能翻译为分类账, 而是指原始账簿中的一种, 特点是丏门记录非日常交易事项 ) 6

7 D Recording transactions and events 1. Sales and purchases( 销售与采贩 ) 2. Cash 3. Inventory( 存货 ) 4. Tangible non-current assets( 固定资产 ) 5. Depreciation( 折旧 ) 6. Intangible non-current assets and amortisation( 无形资产及摊销 ) 7. Accruals and prepayments( 应计费用和预付账款 ) 8. Receivables and payables( 应收账款和应付账款 ) 9. Provisions and contingencies( 准备及戒有事项 ) 10. Capital structure and finance costs( 资产结构和财务费用 ) 7

8 E Preparing a trial balance 1. Trial balance( 试算平衡表 ) 2. Correction of errors( 错误更正 ) 3. Control accounts and reconciliations( 控制账户和对账 ) 4. Bank reconciliations( 银行对账单 ) 5. Suspense accounts( 暂记账户 ) 8

9 F Preparing basic financial statements 1. Statements of financial position( 资产负债表 ) 2. Statements of profit or loss and other comprehensive income ( 损益及其他综合收益变劢表 ) 3. Disclosure notes( 披露 ) 4 Events after the reporting period( 期后事项 ) 5. Statements of cash flows( 现金流量表 ) 6. Incomplete records( 不完整的会计记录 ) 9

10 G Preparing simple consolidated financial statements 1. Subsidiaries( 子公司 ) 2. Associates( 联营企业 ) H Interpretation of financial statements 1. Importance and purpose of analysis of financial statements 2. Ratios 3. Analysis of financial statements Study Guide (K-Knowledge level, S-Skill level, Skill level 要求更高 ) 10

11 About my Lesson 我的课程安排将以考纲为主线, 所以不管你用什么课本都可以听我会带着同学们理解每笔交易的实质, 而不是死记分录的形式为了让大家在听课时把重心放在理解上, 故提供了较多的翻译, 希望大家不要依赖于中文翻译, 忘记了这是英文考试请将我给出的习题理解清楚, 做熟做会, 这是通过考试的必要条件这些 PPT 内容很详细, 但你还是要多做笔记如果有任何学习上的问题, 欢迎在评论区向我提问, 戒添加我的个人微信号 (lzh ) 与我联系 11

12 Study resources you need Syllabus 本套视频我的讲义我的例题其他教材 (BPP or Kaplan) 其他习题 (BPP 习题册最好 ) 12

13 Cone of Learning( 学习金字塔 ) 13

14 Professional Accounting Education Provided by Academy of Professional Accounting (APA)

PowerPoint 演示文稿

PowerPoint 演示文稿 Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F2 习题详解 Management Accounting (MA) 管理会计 ACCA Lecturer: Belinda Qiu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com