《F3（Financial Accounting）》PPT课件 李宁 江西财经大学

 
课件内容： 
Introduction to accounting 
定义财务报告；识别和定义企业实体的类型；识别独资、合伙和有限责任公司之间的差异；了解财务报告的内容。 
1.1 Introduction of the course 
1.2 The purpose of financial reporting & Types of business entity 
1.3 Nature  principles and scope of financial reporting & Users’ and stakeholders’ needs 
1.4 The main elements of financial reports 
The regulatory framework 
了解监管体系；理解国际财务报告准则的制定流程和具体内容。 
2.1 The regulatory framework 
2.2 IAS and IFRS 
The qualitative characteristics of financial information 
理解和应用会计概念和会计信息质量特征。 
3.1 The IASB’s Framework&Underlying assumptions 
3.2 The qualitative characteristics of finance information Ⅰ 
3.3 The qualitative characteristics of financial information Ⅱ 
Sources records and books of prime entry 
理解原始凭证的内容和作用；识别不同类型的原始凭证初始登记簿。 
4.1 The role of source documents 
4.2 Books of prime entry 
Ledger accounts and double entry 
理解并应用复式记账和会计等式；认识并掌握日记账的记账方法和程序。 
5.1 Double entry bookkeeping principles 
5.2 Identify the main types of ledger accounts 
5.3 Understand and apply the accounting equation 
5.4 Explain the uses of journals 
5.5 Recording transactions 
From trial balance to financial statements 
掌握试算平衡表，了解主要财务报表的内容和用途。 
6.1 Identify the purpose of a trial balance 
6.2 Extract ledger balances into a trial balance 
Sales tax 
界定增值税的性质；识别进项税额和销项税额；掌握增值税的会计处理。 
7.1 Understand sales tax 
7.2 Calculate sales tax 
Inventory 
认识在编制财务报表时对存货进行调整的必要性；记录期初和期末存货；确定存货计量的方法。 
8.1 Scope and definition of inventory 
8.2 Cost of goods sold 
8.3 Identify the alternative methods of valuing inventory 
8.4 Identify the impact of inventory valuation methods on profit and asset 
Tangible non-current assets 
学习国际会计准则16号：不动产、厂房和设备，掌握固定资产折旧、重估值以及固定资产处置的会计处理。 
9.1 Capital and revenue expenditure 
9.2 IAS 16 Property  plant and equipment 
9.3 Depreciation 
9.4 Revaluation of non-current assets 
9.5 Non-current asset disposals 
Intangible non-current assets 
了解无形资产的特点和内容；掌握研究和开发成本的会计处理。 
10.1 Intangible non-current assets 
10.2 Research and development costs 
Accruals and prepayments 
理解应计和预付的性质；掌握应计和预付的会计处理；识别应计和预付对当期损益的影响。 
11.1 Accruals and prepayments 
11.2 Accruals and prepayments adjustments 
Provisions and contingencies 
了解“准备金”、“或有负债”和“或有资产”的定义；掌握准备金、或有负债和或有资产的不同会计处理原则。 
12.1 Provisions  contingent liabilities and contingent assets 
12.2 Disclosure provisions and contingencies 
Irrecoverable debts and allowances 
掌握应收账款坏账和坏账准备的处理方法。 
13.1 Bookkeeping entries for irrecoverable debts 
13.2 Bookkeeping entries for allowances for receivables 
Control accounts 
能够区分人名账户和非人名账户；掌握应收账款控制账户和应付账款控制账户的会计处理。 
14.1 The operation of control accounts 
14.2 Accounting for receivable and payable 
14.3 Prepare ledger control accounts 
Bank reconciliations 
了解银行对账的目的；确定现金日记账和银行对账单之间差异的原因；学会纠正现金记账的错漏。 
15.1 Identify the main reasons for differences between cash book and bank statement 
15.2 Prepare bank reconciliation statements 
Correction of errors 
识别簿记系统中可能出现的错误类型；掌握错账的更正方法；理解并运用暂记账户。 
16.1 Identify the types of error 
16.2 Prepare journal entries to correct errors 
16.3 Understand and record entries in a suspense account 
Incomplete records 
厘清账户各项指标之间的勾稽关系；掌握不完整记录的处理方法。 
17.1 Incomplete records(Ⅰ） 
17.2 Incomplete records(Ⅱ） 
17.3 Incomplete records(Ⅲ） 
Preparation of financial statements for sole traders 
根据试算平衡表或期初的资产负债表等会计信息编制简单的财务报表。 
18.1 Preparation of statement of financial position for sole trader 
18.2 Preparation of statement of profit or loss for sole trader 
Introduction to company accounting 
了解公司的资本结构；识别派送红股和增发新股之间的差异。 
19.1 Capital Structure of Limited Liability Company 
19.2 Reserves 
19.3 Bonus and rights issue 
Preparation of financial statements for companies 
掌握公司财务报表的编制，包括资产负债表，综合收益表和所有者权益变动表。 
20.1 Statements of financial position and statement of profit or loss 
20.2 Comprehensive income and statement of changes in equity 
20.3 Notes to the financial statements 
20.4 IFRS 15 Revenue from contracts with customers 
Events after the reporting period 
理解财务报表日后项目的涵义；识别调整和非调整事项的判断依据。 
21.Events after reporting period 
Statements of cash flows 
掌握现金流量表的格式和内容；识别直接法和间接法之间的差异；学会编制简易的现金流量表。 
22.1 IAS 7 Statement of cash flows（Ⅰ） 
22.2 IAS 7 Statement of cash flows（Ⅱ） 
22.3 Preparing a statement of cash flows（Ⅰ） 
22.4 Preparing a statement of cash flows（Ⅱ） 
Interpretation of financial statements 
理解财务指标的类别；掌握财务指标的实质；学会对企业的财务状况和经营成果进行简单的财务分析。 
23.1 Interpretation of financial statements（Ⅰ） 
23.2 Interpretation of financial statements（Ⅱ） 
23.3 Interpretation of financial statements（Ⅲ）