财务课本会计高顿财经研究院编

本书由高顿财经研究院编著，属于acca试类教辅，读者对象为将来准备参加acca finan accounting（财务）科目试的生。本书按照章节进行划分，按照近期新纲梳理知识点，内容以中英文双语形式呈现。书中的每一章都有单词表、学指南、重要点。对于重难点和易混点，书中进行了点解读。每一章结束，书中进行结，以结构图的形式呈现，简明易懂。在章节末，书中有大量测验题，帮助生巩固提高所学内容，并标明了三个

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作者高顿财经研究院编

出版社立信会计出版社

ISBN9787542969484

出版时间2021-12

版次1

装帧平装

开本16

页数416页

字数836千字

定价120元

货号xhwx_1202562655

上书时间2024-09-30

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商品详情

品相描述：全新: 正版特价新书

商品描述: 目录：

part a the context and pure 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 recor 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,nt 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 ine

9.4 effect on profit and 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 inplete 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 pany accounting

14.1 statement of profit or loss and other prehensive ine

14.2 gains on property revaluation

14.3 interrelationship of sofp and sopl&oci

14.4 statement of finan ition

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[ition

17.5 the consolidated statement of profit or loss and other prehensive ine

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 and pure of analysis of finan statements

18.2 ratios

summary

quick quiz

answers

reference list

内容简介：

本书由高顿财经研究院编著，属于acca试类教辅，读者对象为将来准备参加accafinanaccounting（财务）科目试的生。本书按照章节进行划分，按照新纲梳理知识点，内容以中英文双语形式呈现。书中的每一章都有单词表、学指南、重要点。对于重难点和易混点，书中进行了点解读。每一章结束，书中进行结，以结构图的形式呈现，简明易懂。在章节末，书中有大量测验题，帮助生巩固提高所学内容，并标明了三个等级的难易程度，帮助生对自己的掌握情况有更加清晰的认识。