F3:财务会计
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spContent=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。
—— 课程团队
课程概述

财务会计(Paper F3 Financial Accounting)是会计学专业开设的一门必修的专业基础课程, 是学习其他专业课程的入门课。适用对象为会计专业本科生,没有先修课程的要求。

F3财务会计是ACCA考试第一阶段的课程。本课程的目的是培养学生对于财务会计知识的理解,包括财务会计准则、相关会计科目账户建立,以及准确财务信息的提供。主要包括六部分内容:(1)财务报告的目的和范围;(2)财务信息的质量特征和会计基础;(3)复式记账法;(4)交易事项记录;(5)准备试算平衡表;(6)编制财务报表。该课程是后续课程《财务报告(Paper F7 Financial Reporting)》和《公司报告(Paper P2 Corporate Reporting )》的基础。

本课程以原理的说明为主,由易到难,由浅入深地介绍会计学的基本原理,会计的基本方法和基本程序,突出会计要素的确认,计量,记录和报告。学习财务会计的主要目的是培养学生的会计观念和会计意识;掌握会计核算的基本理论和基本方法,熟练运用各会计核算方法。使学生懂得做好会计工作,对加强经济管理的重要意义。

通过本课程的学习,学生应该能够:编制基本的财务报表;了解会计基本原理。具体方面有:分别就独资企业、合伙企业以及有限责任公司编制各自的财务报表;学会基本会计记账流程;掌握会计基本概念和惯例;能够读懂财务报表;了解会计准则。


授课目标

主要目的是培养学生对于财务会计知识的理解,包括财务会计准则、相关会计科目账户建立,以及准确财务信息的提供。本课程是后续课程《财务报告(Paper F7 Financial Reporting)》和《公司报告Paper P2 Corporate Reporting )》的基础。

课程大纲

Introduction

Introduction

Chapter1-introduction to accounting

The purpose of financial reporting & Types of business entity

Nature, principles and scope of financial reporting

The context and purpose of financial reporting

The main elements of financial reports

Users’ and stakeholders’ needs & Governance

Chapter2-the regulatory framework

The regulatory framework

The regulatory framework

Chapter3-the qualitative characteristics of financial information

The qualitative characteristics of financial information

The IASB’s Conceptual Framework

Qualitative characteristics of finance information

Chapter4-sources records and books of prime entry

Books of prime entry

The role of source documents

Chapter5-Ledger accounts and double entry

The accounting equation & Double entry bookkeeping

4.5 Example: Credit transactions

Double entry bookkeeping I

The journal

The receivables and payables ledgers

Ledger accounts and nominal ledger

Chapter6-from trial balance to financial statements

The statement of financial position

The trial balance

The statement of profit or loss

Double entry bookkeeping II

Chapter7-sales tax

Sales tax

Accounting for sales tax

The nature of a sales tax and how it is collected

Chapter8-inventory

Cost of goods sold

Accounting for opening and closing inventories

Inventory

Counting inventories & Valuing inventories

IAS 2 Inventories

Chapter9-tangible non-current assets

Depreciation accounting

Depreciation methods

Non-current asset disposals

Excess depreciation & Revaluation downwards

Tangible non-current assets

Non-current and current assets & Capital and revenue expenditure

IAS 16 Property, plant and equipment

Revaluation of non-current assets

Example: Disposal of assets

Ledger entries for depreciation

Chapter10-intangible non-current assets

Intangible assets & Research and development costs

Recognition of R&D costs & Amortization of development costs

Intangible non-current assets

Chapter11-accruals and prepayments

Accruals and prepayments

Double entry for accruals and prepayments

Question: Accruals

1.8 Further example: Prepayments of income

Accruals and prepayments

1.6 Example 4: Prepayments

Chapter12-irrecoverable debts and allowances

Irrecoverable debts

Allowances for receivables

Receivables and payables

Chapter13-provisions and contingencies

Provisions

Provisions and contingencies

Contingent liabilities and contingent assets

Chapter14-control accounts

Discounts

What are control accounts?

Control accounts

The operation of control accounts

Balancing and agreeing control accounts with receivables and payables ledgers

Chapter15-bank reconciliations

Bank reconciliation

Bank statement and cash book & The bank reconciliation

Worked examples

Chapter16-correction of errors

Correction of errors

Suspense accounts

The correction of errors

Types of error in accounting

Chapter18-incomplete records

The cash book

Incomplete records questions & The accounting and business equations & Credit sales and trade accounts receivable & Purchases and trade accounts payable

Establishing cost of sales & Stolen goods or goods destroyed

Incomplete records

Chapter19-introduction to company accounting

Reserves

Limited liability and accounting records & Share capital

Ledger accounts and limited liability companies

Bonus and rights issue

Introduction to company accounting

Chapter20-preparation of financial statements for companies

Statement of changes in equity & IAS18: Revenue

The statement of financial position

The statement of profit or loss and other comprehensive income

Preparation of financial statements for companies

Taxation

Chapter21-events after the reporting period

Non-adjusting events

Events after the reporting period

Events after the reporting period

Chapter22-statements of cash flows

Statements of cash flows

IAS 7 Statement of cash flows

Cash from operating activities, Cash flows from investing activities, Cash flows from financing activities

Example of a statement of cash flows

Preparing a statement of cash flows

预备知识

证书要求

练习及作业50%,期末考试50%。完成课程学习,成绩合格,可以获得合格证书。

参考资料

使用教材及参考书:

Financial Accounting, BPP Professional Education, 2015年9月, ISBN 978-1-4453-7027-9