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