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FA2: 财务记录和记账 (Maintaining Financial Records)

FA2: 财务记录和记账 (Maintaining Financial Records)

课程大纲 (Course Contents):


A Generally accepted accounting principles and concepts

1. The key accounting principles and characteristics

2. Maintaining financial records

3. The regulatory framework


B The principles and process of basic bookkeeping

1. The elements of financial statements

2. Books of prime entry and the flow of accounting information in the production of financial statements


C The preparation of journals and ledger accounts

1. Preparation of journals from the books of prime entry

2. Preparation of ledger accounts


D Recording transactions and events

1. Sales and purchases

2. Cash and bank

3. Inventory

4. Tangible non-current assets and depreciation

5. Accruals and prepayments

6. Receivables, payables and provisions

7. Capital and finance costs


E Preparing a trial balance and correcting errors

1. Trial balance

2. Correction of errors


F Reconciliations

1. Control account reconciliations

2. Bank reconciliation


G Extending the trial balance

1. Preparation of the extended trial balance

2. Preparation of the final accounts, including incomplete records


H Partnerships

1. Partnership agreement

2. Partnership accounting records

3. Partnership financial statements and change in partnership

  • 要求 (Entry Requirement):

    FA1: 财务交易记录 Recording Financial Transactions或其他同等资格

    FA1: Recording Financial Transactions or other equivalent qualifications

  • 课程长度 (Course Duration):

    4个月 (4 months)

    每星期1次课 / once per week

  • 语言 (Language Media):


  • 课程表 Classes Schedule:

    FA2: 财务记录和记账Maintaining Financial Records : Commencing on Thu, 14 Sep 23 @8:30pm-10pm, 每星期1次课, 总数4个月

  • 特别促销 Special Promotion

    1) 保证及格*,1年之内免费重修. 


    Guaranteed Pass*, Free retake within 1 year from date of registration. 

    *T & C apply.

    2) 免费赠送课程视频

    Free classes video recording

  • 零利息分期付款 (0% Interest Instalment Plan)


    免利息分期付款每个月$439, 余额将在最后一期分期付款.

    在结账时请选择离线支付’ (Offline Payment).

    需要更多说明, 请联络我们 +65 90527888


    All-in price includes registration, course materials, course fees and ACCA membership fees*

    *for new ACCA members only. Membership subscription till 31 Dec 2024.

    For full payment: Additional 5% discount, use Promo Code: Full5

    For instalment: interest free instalment @$439 per month, the balance will be in final instalment.

    Please select 'Offline Payment' method when CHECKOUT.

    For further clarification, please CONTACT US at +65 9052 7888

$1,099.00 Regular Price
$925.00Sale Price
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