公开课-哈尔滨广厦学院

课程目录

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课程目录

讨论区

Chapter1 Introduction to accounting

1.2 The regulation of accounting

1.3 Capital and revenue items

1.4 Qualitative characteristics of useful accounting information

1.5 Accounting concepts and conventions

Chapter2 Accounting equation

2.1 business entity concept and accounting equation

2.2 Where do profits/losses fit into the accounting equation?

2.3 Credit transaction

2.4 Basic financial statements

Chapter3 Recording financial transactions

3.1 Source documents for recording financial transactions

3.2 Petty Cash book

3.3 The payroll

Chapter4 Ledger accounting and double entry

4.1 Ledger accounting

4.2 double entry bookkeeping

4.3 Journal entries for transactions

4.4 value added tax

Chapter5 Preparing basic financial statements

5.1 Trial balance

5.2 Preparing statement of financial position、statement of profit and loss

Chapter6 Errors and corrections to accounting records and financial

6.1 bank reconcilations

6.2 Types of error in accounting

6.3 Suspense account

6.4 Adjustment of profits for errors

Chapter7 Inventory

7.1 IAS 2, Inventories

7.2 Cost of sales

7.3 Accounting for opening and closing inventories

7.4 Adjusting the trial balance

7.5 Valuing inventories

7.6 Using mark-up/margin percentages to establish cost

7.7 Inventory drawings

Chapter8 Irrecoverable debts and allowance for receivables

8.1 Irrecoverable debts

8.2 Allowance for receivables

8.3 Accounting for irrecoverable debts and allowance for receivables

8.4 Adjusting the trial balance for irrecoverable debts and allowances for receivables

Chapter9 Accruals and prepayments

9.1 The principle behind accruals and prepayments

9.2 Accruals

9.3 Prepayments

9.4 Accounting for accruals and prepayments

9.5 The accrual principle and income

Chapter10 Non-current assets and depreciation

10.1 Tangible non-current assets and depreciation

10.2 The objective of depreciation

10.3 Calculating depreciation

10.4 Non-current asset disposals

Chapter11 Company financial statements

11.1 Equity: share capital

11.2 Equity: retained earnings and other reserves

11.3 Dividends

11.4 Rights issues and bonus issues of shares

11.5 Provisions (IAS 37)

11.6 Tax

Chapter12 Quick methods to prepare financial statements

12.1 Quick methods to prepare financial statements

Chapter13 Statement of Cash flow

13.1 IAS7 Statement of Cash flow

13.2 Cash flows from operating activities

13.3 Cash flows from investing activities

13.4 Cash flows from financing activities

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张杏杏S

2018/12/26 15:30

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双月　回复　庞舒月

2018/11/29 18:55

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