ACCA PAPER F3 Financial Accounting
作者： 高顿财经研究院
出版时间：2017-09
出版社：高等教育出版社
- 高等教育出版社
- 9787040483314
- 1版
- 27259
- 42242051-3
- 平装
- 大16开
- 2017-09
- 577
- 300
- 管理学
- 工商管理
- F234.4
- 经济学类、工商管理类
- 本科
本书是双语版ACCA富媒体智能教材之一。本书篇幅适当，阐述深入浅出，体系完整，内在联系紧密。同时，本书将重点知识讲解的视频，以二维码的形式呈现，便于学生学习。本书内容包括：financial accounting、the use of double entry and accounting system、recording transactions and events、preparing a trial balance、preparing basic financial statements、preparing simple consolidated financial statements、interpretation of financial statements等。本书适合作为ACCA PAPER F3课程教材，也可作为ACCA考试辅导用书。
Section A Financial Accounting
Chapter 1 Introduction to accounting 2
Section B The Use of Double Entry and Accounting System
Chapter 2 Sources, records and books of prime entry 26
Chapter 3 Ledger accounts and double entry 35
Section C Recording Transactions and Events
Chapter 4 Sales tax, returns and discounts 46
Chapter 5 Irrecoverable debts and allowances 56
Chapter 6 Inventory 63
Chapter 7 Tangible non-current assets 73
Chapter 8 Intangible non-current assets 87
Chapter 9 Accruals and prepayments 92
Chapter 10 Provisions and contingencies 105
Section D Preparing a Trial Balance
Chapter 11 Adjustments and correction of errors 114
Chapter 12 Control accounts and reconciliations 122
Section E Preparing Basic Financial Statements
Chapter 13 Incomplete records 140
Chapter 14 Company accounting 148
Chapter 15 Statements of cash f lows 179
Chapter 16 Events after the reporting period 194
Section F Preparing Simple Consolidated F inancial Statements
Chapter 17 Introduction to consolidated f inancial statements 200
Section G Interpretation of F inancial Statements
Chapter 18 Interpretation of financial statements 230
Lecture Example Answers 238
精选必做题答案 260
Fi nancial Accounting Specimen Exam applicable
from June 2014 261
Specimen Exam Answers 274
Reference 279
