课程门户-章节详情

财务会计基础 BA3- Fundamentals of Finan...

董士钧

1 BA3 Introduction
- 1.1 Syllabus/ 课程大纲
- 1.2 Teaching plan/ 授课计划
- 1.3 CIMA100 /CIMA百年
- 1.4 Studying Resource/ 学习资源
- 1.5 Course assessment/ 课程考核
- 1.6 Course video/ 知识点视频
- 1.7 Office hour/ 答疑时间
2 Chapter 1 Accounting Environment
- 2.1 Learning objectives/ 学习目标
- 2.2 Further reading/拓展阅读
- 2.3 Course video/ 知识点视频
- 2.4 Chapter practice/ 章节测试
3 Chapter 2 The regulatory framework
- 3.1 Learning objectives/ 学习目标
- 3.2 Further reading/拓展阅读
- 3.3 Course video/ 知识点视频
- 3.4 Chapter practice/ 章节测试
4 Chapter 3 Ledger accounting and double-entry bookkeeping
- 4.1 Learning objectives/ 学习目标
- 4.2 Further reading/拓展阅读
- 4.3 Course video/ 知识点视频
- 4.4 Chapter practice/ 章节测试
5 Chapter 4 From trial balance to financial statements
- 5.1 Learning objectives/ 学习目标
- 5.2 Further reading/拓展阅读
- 5.3 Course video/ 知识点视频
- 5.4 Chapter practice/ 章节测试
6 Chapter 5 Sales Tax
- 6.1 Learning objectives/ 学习目标
- 6.2 Further reading/ 拓展阅读
- 6.3 Course video/ 知识点视频
- 6.4 Chapter practice/ 章节测试
7 Chapter 6 Accruals and prepayments
- 7.1 Learning objectives/ 学习目标
- 7.2 Further reading/拓展阅读
- 7.3 Course video/ 知识点视频
- 7.4 Chapter practice/ 章节测试
8 Chapter 7 Payroll accounting
- 8.1 Learning objectives/ 学习目标
- 8.2 Further reading/拓展阅读
- 8.3 Course video/ 知识点视频
- 8.4 Chapter practice/ 章节测试
9 Chapter 8 Issue of Share
- 9.1 Learning objectives/ 学习目标
- 9.2 Further reading/拓展阅读
- 9.3 Course video/ 知识点视频
- 9.4 Chapter practice/ 章节测试
10 Chapter 9 Irrecoverable debts and allowances
- 10.1 Learning objectives/ 学习目标
- 10.2 Further reading/拓展阅读
- 10.3 Course video/ 知识点视频
- 10.4 Chapter practice/ 章节测试
11 Chapter 10 Inventory
- 11.1 Learning objectives/ 学习目标
- 11.2 Further reading/拓展阅读
- 11.3 Course video/ 知识点视频
- 11.4 Chapter practice/ 章节测试
12 Chapter 11-12 Tangible non-current assets
- 12.1 Learning objectives/ 学习目标
- 12.2 Further reading/拓展阅读
- 12.3 Course video/ 知识点视频
- 12.4 Chapter practice/ 章节测试
13 Chapter 13 reconciliations
- 13.1 Learning objectives/ 学习目标
- 13.2 Chapter slides/ 章节课件
- 13.3 Further reading/拓展阅读
- 13.4 Chapter practice/ 章节测试
14 Chapter 14 Incomplete records
- 14.1 Learning objectives/ 学习目标
- 14.2 Chapter slides/ 章节课件
- 14.3 Course video/ 知识点视频
- 14.4 Chapter practice/ 章节测试
15 Chapter 15 Correction of errors
- 15.1 Learning objectives/ 学习目标
- 15.2 Further reading/拓展阅读
- 15.3 Course video/ 知识点视频
- 15.4 Chapter practice/ 章节测试
16 Chapter 16 The financial statements of single
- 16.1 Learning objectives/ 学习目标
- 16.2 Further reading/拓展阅读
- 16.3 Course video/ 知识点视频
- 16.4 Chapter practice/ 章节测试
17 Chapter 17 Manufacturing accounts
- 17.1 Learning objectives/ 学习目标
- 17.2 Further reading/拓展阅读
- 17.3 Course video/ 知识点视频
- 17.4 Chapter practice/ 章节测试
18 Chapter 18 Statements of cash flows
- 18.1 Learning objectives/ 学习目标
- 18.2 Further reading/拓展阅读
- 18.3 Course video/ 知识点视频
- 18.4 Chapter practice/ 章节测试
19 Chapter 19 Interpreting company accounts
- 19.1 Learning objectives/ 学习目标
- 19.2 Further reading/拓展阅读
- 19.3 Course video/ 知识点视频
- 19.4 Chapter practice/ 章节测试

Learning objectives/ 学习目标

Learning objectives

1 account for sales tax and discounts

2 prepare entries for the books of prime entry

3 understand that the books of prime entry are not part of the double-entry accounting system

Overview

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