1.2 Why do we need organisations? Organisations can achieve results that cannot be produced by individuals on their own. This is because org ...
2015-04-15 15:04Chapter 1 The business organisation Chapter learning objectives Upon completion of this chapter you will be able to: define the term organis ...
2015-04-15 15:04Session 9 Non-current assets Main contents: 1.Basic concepts of non-current assets 2.Depreciation of non-current asset 3.Disposal of non-cur ...
2015-04-15 15:04Session 7 Accruals and prepayments Main Contents： 1.Accrued and prepaid expenses 2.Accrued and prepaid income 3.Prepayments and accruals in ...
2015-04-15 15:04lession 8 Irrecoverable debts and allowances Main contents: 1.Irrecoverable debts 2.Allowance for receivables 3.Accounting for irrecoverable ...
2015-04-15 15:04Session 6 Inventory System Main Contents: 1.Adjustment for inventory in the financial statements 2.Recording inventory in the ledger account ...
2015-04-15 15:04
Session 4 From trial balance to financial statements Main Contents: 1.Accounting cycle 2.Balancing off ledger accounts 3.The trial balance 4 ...
2015-04-15 15:04
Session 5 Sales tax Discounts Main Contents: 1.General principles of sales tax 2.Calculation of sales tax 3.Accounting treatment for sales t ...
2015-04-15 15:04Session 3 Double entry bookkeeping ☆The duality concept and double entry bookkeeping Duality concept: each and every transaction has a doub ...
2015-04-15 15:04Recording cash transactions Cash transactions: Payment is made or received immediately. Cheque payments or receipts are classed as cash tran ...
2015-04-15 14:04☆The accounting equation Financial accounting is based upon a very simple idea: The amount of resources supplied by the owner is called cap ...
2015-04-15 14:04☆Financial Statements include: - a statement of financial position at the end of the period - a statement of comprehensive income for the p ...
2015-04-15 14:04
☆Types of business entity A business can be organized in one of the several ways: ●Sole trader a business owned and operated by one person ...
2015-04-15 14:04
☆Relationship between a statement of financial position and a statement of income ●The balance sheets are not isolated statements, they ar ...
2015-04-15 14:0411、Activity Based Budgeting 以活动为基础的预算案： 一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系 ...
2015-04-15 13:041、Accelerated Depreciation 加快折旧： 任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则 2、Accident and Health Benefits 意 ...
2015-04-15 13:041、单利：I=P*i*n 2、单利终值：F=P(1+i*n) 3、单利现值：P=F/(1+i*n) 4、复利终值：F=P(1+i)n或：P(F/P，i，n) 5、复利现值：P=F*(1+i)- n或：F(P/F ...
2015-04-15 10:04美国联邦税收的司法体系是Regulation第五章的内容。从最近几个考试窗口的考情来看，第五章的重要性已经不亚于前四章联邦税法的部分，因此各位考生一定 ...
2015-04-15 09:04小编导读： 高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。 点击 ...
2015-04-09 17:04小编导读：ACCA到底是一个怎样的考试？一直以来，很多人问过我这个问题。我也曾问过我自己，不过由于没有真正参加过此类考试，小编也就不敢误人子弟， ...
2015-04-09 15:04小编导读：距离ACCA考试只有53天了，是不是感觉复习越来越没有底气呢？到底要不要报个辅导班冲刺一下呢？我想这是每个考生都会有的疑问，这里小编整理 ...
2015-04-09 14:041.6 Advantages and disadvantages of ABC ABC has a number of advantages: It provides much better insight into what drives overhead costs. ABC ...
2015-04-09 14:04小编导读：想下载真题吗?赶快登录ACCA中文官网。高顿网校精品题库，包含历年真题，模拟试题等题型，题题结合考试大纲贴近考试考点。坚持每天做题练习 ...
2015-04-09 14:04☆Income statement: Mr. W Xang Income statement for the year ended 31 December 20X6 $ $ Sales revenue 33,700 Opening inventory 3,200 Purchas ...
2015-04-09 13:04小编导读：备考ACCA考试时间越来越短，如果是基础比较薄弱的考生，复习起来不要眉毛胡子一把抓，建议从现在开始就把重点归纳起来，认真复习，但是考试 ...
2015-04-09 13:04
lession 8 Irrecoverable debts and allowances Main contents: 1.Irrecoverable debts 2.Allowance for receivables 3.Accounting for irrecoverable ...
2015-04-09 13:049.2 Accounting treatment of depreciation: - a mechanism to reflect the cost of using a non-current asset (i)Depreciation is charged as an ex ...
2015-04-09 13:049.3 Disposal of fixed assets ●Profit or loss on disposal - Proceeds (Selling price- cash or part disposal allowance) Proceeds NBV at dispos ...
2015-04-09 13:04Session 9 Non-current assets Main contents: 1.Basic concepts of non-current assets 2.Depreciation of non-current asset 3.Disposal of non-cur ...
2015-04-09 13:04
Session 7 Accruals and prepayments Main Contents： 1.Accrued and prepaid expenses 2.Accrued and prepaid income 3.Prepayments and accruals in ...
2015-04-09 13:04
