(考)ACCA Paper FA Finan Accounting财务会计课本

Part A The context and purpose of finan reporting Chapter l Introduction to accounting 1.1 Introduction to finan reporting 1.3 Business entities 1.4 Users and stakeh0Iders'needs 1.5 Corporate governance 1.6 Conceptual framework 1.7 Regulatory framework Summary Quick Quiz Answers Part B The use of double entry and accounting systems Chapter 2 Sources,records and books of prime entry 2.3 Books of prime entry Summary Quick Quiz Answers Chapter 3 Ledger accounts and double entry 3.1 From books of prime entry to nominal ledger 3.2 From nominal ledger to trial balance 3.3 From trial balance to finan statements Summary Quick Quiz Answers Part C Recording transactions and events Chapter 4 Sales tax,returns and discounts 4.1 Sales tax 4.2 Discounts 4.3 Sales and purchases Summary Quick Quiz Answers Chapter 5 Irrecoverable debts and allowances 5.1 Credit facilities 5.2 Irrecoverable(bad)debts 5.3 Doubtful debts Summary Quick Quiz Answers Chapter 6 Inventory 6.1 Definition 6.2 Measurement Summary Quick Quiz Answers Chapter 7 Tangible non—current assets 7.1 Non。cu rrent a nd cu rrent assets 7.2 IAS 1 6 Property,plant and equipment 7.3 Derecognition 7.4 Asset register Summary Quick Quiz Answers Chapter 8 Intangible non—current assets 8.1 Definition 8.2 Recog n ition 8.3 Measu rement Summary Quick Quiz Answers Chapter 9 Accruals and prepayments 9.1 Introduction(matching concept) 9.2 Expenses 9.3 Income 9.4 Effect on profit and net assets Summa ry Quick Quiz Answers Chapter 10 Provisions and contingencies 10.1 Provisions 10.2 Contingent liabilities 10.3 Contingent assets SummaⅣ Quick Quiz Answers Part D Preparing a trial balance Chapter 11 Adjustment and correction of errors 11.1 Ylear—end adjustment 11.2 Type of errors 11.3 Correction of errors Summary Quick Quiz Answers Chapter 12 Control accounts and reconciliation 12.1 The natu re of recOnc.uation 12.2 RecOnciliatiOn within the accounting system 12.3 ReconciIiatiOn with outsider Summary Quick Quiz Answers Chapter 13 Incomplete records 13.1 Use of accounting and business equations to calculate missing figures 13.2 Use of ledger accounts to calculate missing figures 13.3 Use of cash and／or bank summaries to calculate missing figures 13.4 Use of profit percentagesto calculate missing figures Summary Quick Quiz Answers Part E Preparing basic finan statements Chapter 14 Company accounting 14.1 Statement of profit or loss and other comprehensive income 14.2 Gains on property revaluation 14.3 Interrelationship of SOFP and SOPL&OCI 14.4 Statement of finan position 14.5 The statement of changes in equity 14.6 Notes tO the accounts Summary Quick Quiz Answers Chapter 15 Statement of cash flows 15.1 Introduction 15.2 Presentation of a statement of cash flows Summary Quick Quiz Answers Chapter 16 Events after the reporting period 16.1 Definition 16.2 Recognition and measurement 16.3 Dividends 16.4 Going concern 16.5 Disclosure Summary Quick Quiz Answers Part F Preparing simple consolidated finan statements Chapter 17 Introduction to consolidated finan statements 17.1 Types of investment 17.2 Parent'S separate finan statements 17.4 The consolidated statement Of financia[position 17.5 The consolidated statement of profit or loss and other comprehensive income 17.6 Accounting treatment for an associate Summary Quick Quiz Answers Part G lnprerpretation of financiai statements Chapter 18 Interpretation of finan statements 18.1 Impoance a