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):
中英文授课.
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
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*附带条件
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Free classes video recording
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