F3：财务会计

西安交通大学 · 大学MOOC · 共 53 节

财务会计（Paper F3 Financial Accounting）主要内容包括财务报告的内容和目的；财务信息的定性特征，以及会计的基本原理；复式分录和会计系统的使用等。

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课程目录

Introduction
Introduction 播放
Chapter1-introduction to accounting
The purpose of financial reporting & Types of business entity 播放 Nature, principles and scope of financial reporting 播放 Users’ and stakeholders’ needs & Governance 播放 The main elements of financial reports 播放
Chapter2-the regulatory framework
The regulatory framework 播放
Chapter3-the qualitative characteristics of financial information
The IASB’s Conceptual Framework 播放 Qualitative characteristics of finance information 播放
Chapter4-sources records and books of prime entry
The role of source documents 播放 Books of prime entry 播放
Chapter5-Ledger accounts and double entry
Ledger accounts and nominal ledger 播放 The accounting equation & Double entry bookkeeping 播放 4.5 Example: Credit transactions 播放 The journal 播放 The receivables and payables ledgers 播放
Chapter6-from trial balance to financial statements
The trial balance 播放 The statement of profit or loss 播放 The statement of financial position 播放
Chapter7-sales tax
The nature of a sales tax and how it is collected 播放 Accounting for sales tax 播放
Chapter8-inventory
Cost of goods sold 播放 Accounting for opening and closing inventories 播放 Counting inventories & Valuing inventories 播放 IAS 2 Inventories 播放
Chapter9-tangible non-current assets
Non-current and current assets & Capital and revenue expenditure 播放 IAS 16 Property, plant and equipment 播放 Depreciation accounting 播放 Depreciation methods 播放 Ledger entries for depreciation 播放 Revaluation of non-current assets 播放 Excess depreciation & Revaluation downwards 播放 Non-current asset disposals 播放 Example: Disposal of assets 播放
Chapter10-intangible non-current assets
Intangible assets & Research and development costs 播放 Recognition of R&D costs & Amortization of development costs 播放
Chapter11-accruals and prepayments
Accruals and prepayments 播放 Double entry for accruals and prepayments 播放 Question: Accruals 播放 1.6 Example 4: Prepayments 播放 1.8 Further example: Prepayments of income 播放
Chapter13-provisions and contingencies
Provisions 播放 Contingent liabilities and contingent assets 播放
Chapter12-irrecoverable debts and allowances
Irrecoverable debts 播放 Allowances for receivables 播放
Chapter14-control accounts
What are control accounts? 播放 Discounts 播放 The operation of control accounts 播放 Balancing and agreeing control accounts with receivables and payables ledgers 播放
Chapter15-bank reconciliations
Bank statement and cash book & The bank reconciliation 播放 Worked examples 播放
Chapter16-correction of errors
Types of error in accounting 播放 The correction of errors 播放 Suspense accounts 播放

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