Session 6 Inventory System Main Contents: 1.Adjustment for inventory in the financial statements 2.Recording inventory in the ledger account ...
2015-04-09 11:04Session 5 Sales tax Discounts Main Contents: 1.General principles of sales tax 2.Calculation of sales tax 3.Accounting treatment for sales t ...
2015-04-09 11:04
Session 3 Double entry bookkeeping ☆The duality concept and double entry bookkeeping Duality concept: each and every transaction has a doub ...
2015-04-09 11:04
Session 4 From trial balance to financial statements Main Contents: 1.Accounting cycle 2.Balancing off ledger accounts 3.The trial balance 4 ...
2015-04-09 11:04☆Financial Statements include: - a statement of financial position at the end of the period - a statement of comprehensive income for the p ...
2015-04-09 11:04Classification of Assets and Liabilities Assets: An asset is something owned or controlled by the business that will result in future econom ...
2015-04-09 11:04The accounting equation Financial accounting is based upon a very simple idea: The amount of resources supplied by the owner is called capit ...
2015-04-09 11:04Types of business entity A business can be organized in one of the several ways: ●Sole trader a business owned and operated by one person. ...
2015-04-09 11:04Session 19 Interpretation of financial statements Main Contents 1. Why interpretation 2. Ratios calculation 3. Limitations of Ratios analysi ...
2015-04-09 10:0422.3 Problems of achieving a balance between the qualitative characteristics: Conflicts: ●Relevance and timeless - If financial statements ...
2015-04-09 10:04
21.3 The International Financial Reporting Standard and International Accounting Standards ( Process) 高顿网校温馨提醒 各位考生，2015年ACCA ...
2015-04-09 10:0422.2 Qualitative Characteristics of financial reporting ●Relevance: Information that has the ability to influence decisions. - To the needs ...
2015-04-09 10:0422.4 Accounting principles ●Consistency: - means the uniformity of accounting procedures and policies used by a business from period to per ...
2015-04-09 10:0422.5 Bases of valuation ●Historical cost - transactions are recorded at the cost when they occurred. ●Replacement cost the amount needs to ...
2015-04-09 10:04SESSION 21 Regulatory framework Main Contents: 1. Regulatory framework 2. The rules and structure of IASB 3. The IFRSs and IASs process 21.1 ...
2015-04-09 10:04
21.2 The rules and structure of IASB. The IASC Foundation: - Supervisory body - Objective: -- Develop, in the public interest, a single set ...
2015-04-09 10:0419.2 Ratios calculation a. Profitability The primary measure of profitability is normally considered to be Return on Capital Employed (ROCE) ...
2015-04-09 10:04
18.3 Consolidated statement of comprehensive income The basic idea is to present one set of financial statements for all entities under comm ...
2015-04-09 09:04
18.4 AssociatesAn associate is an entity over which another entity exertssignificant influence. Associates are accounted for in the consolid ...
2015-04-09 09:04
18.2 Consolidated statement of financial position a. Eliminate cost of investment b. Goodwill and fair value c. Pre-acquisition and Post-acq ...
2015-04-09 09:04Session 18 Consolidated financial statement Main Contents: 1. Introduction to group accounting 2. Consolidated statement of financial positi ...
2015-04-09 09:04
17.3 Cash from operating activities Cash generated from operations Two methods of calculating cash from operations: ●Direct method ●Indire ...
2015-04-09 09:0417.4 Cash from investing activities Cash inflows may include: ●Interest received ●Dividends received ●Proceeds of sale of equipment Cash ...
2015-04-09 09:04
17.5 Cash from financing activities Cash inflows may include: ●Proceeds of issue of shares ●Proceeds of issue of loans/debentures Cash out ...
2015-04-09 08:04小编导读：毛主席曾说过:知彼知己，百战不殆。ACCA考试也是这个道理！学习计划是很重要的。有很多考生觉得自己久经沙场，考试没问题的。我不怀疑中国 ...
2015-04-08 16:04小编导读：各位考生，如果您在学习中遇到任何疑问，请登录高顿部落ACCA论坛，随时与广大考生朋友们一起互动交流！ 进入论坛 ACCA现在已经和国内十多所 ...
2015-04-08 15:04小编导读：ACCA考试科目怎么安排比较好，这是很多考生经常问到的。大家都知道，会计相关专业本科毕业以及相关会计高级证书的同学都免考的机会，那么对 ...
2015-04-08 15:0417.2 Format of a Statement of cash flows Standard headings IAS7 requires a Statement of cash flows to be presented using standard headings: ...
2015-04-07 17:04
16.2 Share capital Ordinary shares(equity shares) vs preference shares Redeemable preference shares: ●Are repayable by the company at a spe ...
2015-04-03 17:04Session 17 Statement of cash flows Main Contents: 1.Need for a statement of cash flows 2.Format of cash flow statement 3.Cash generated from ...
2015-04-02 13:04
