F3：财务会计

课程概况

财务会计（Paper F3 Financial Accounting）是会计学专业开设的一门必修的专业基础课程, 是学习其他专业课程的入门课。适用对象为会计专业本科生，没有先修课程的要求。

F3财务会计是ACCA考试第一阶段的课程。本课程的目的是培养学生对于财务会计知识的理解，包括财务会计准则、相关会计科目账户建立，以及准确财务信息的提供。主要包括六部分内容：（1）财务报告的目的和范围；（2）财务信息的质量特征和会计基础；（3）复式记账法；（4）交易事项记录；（5）准备试算平衡表；（6）编制财务报表。该课程是后续课程《财务报告(Paper F7 Financial Reporting)》和《公司报告（Paper P2 Corporate Reporting )》的基础。

本课程以原理的说明为主，由易到难，由浅入深地介绍会计学的基本原理，会计的基本方法和基本程序，突出会计要素的确认，计量，记录和报告。学习财务会计的主要目的是培养学生的会计观念和会计意识；掌握会计核算的基本理论和基本方法，熟练运用各会计核算方法。使学生懂得做好会计工作，对加强经济管理的重要意义。

通过本课程的学习，学生应该能够：编制基本的财务报表；了解会计基本原理。具体方面有：分别就独资企业、合伙企业以及有限责任公司编制各自的财务报表；学会基本会计记账流程；掌握会计基本概念和惯例；能够读懂财务报表；了解会计准则。

课程大纲

01
Introduction to accounting
了解财务报告的基本内容
课时
1.1 The purpose of financial reporting & Types of business entity
1.2 Nature, principles and scope of financial reporting
1.3 Users’ and stakeholders’ needs & Governance
1.4 The main elements of financial reports
1.5 The context and purpose of financial reporting
02
The regulatory framework
简单了解监管框架
课时
The regulatory framework
03
The qualitative characteristics of financial information
能够区分会计准则和财务会计概念框架；了解财务信息质量特征
课时
3.1 The IASB’s Conceptual Framework
3.2 Qualitative characteristics of finance information
3.3 The qualitative characteristics of financial information
04
Sources records and books of prime entry
了解什么是原始凭证和原始账簿
课时
4.1 The role of source documents
4.2 Books of prime entry
05
Ledger accounts and double entry
了解分类账和总分类账，会列会计等式会做简单的复式记账法
课时
5.1 Ledger accounts and nominal ledger
5.2 The accounting equation & Double entry bookkeeping
5.3 4.5 Example: Credit transactions
5.4 The journal
5.5 The receivables and payables ledgers
06
From trial balance to financial statements
掌握试算平衡表，损益表和资产负债表
课时
6.1 The trial balance
6.2 The statement of profit or loss
6.3 The statement of financial position
07
Sales tax
掌握进项税销项税的会计处理
课时
7.1 The nature of a sales tax and how it is collected
7.2 Accounting for sales tax
08
Inventory
学习国际会计准则2号：存货，掌握存货的会计处理
课时
8.1 Cost of goods sold
8.2 Accounting for opening and closing inventories
8.3 Counting inventories & Valuing inventories
8.4 IAS 2 Inventories
09
Tangible non-current assets
学习国际会计准则16号：不动产、厂房和设备，掌握固定资产折旧、重估值以及固定资产处置的会计处理
课时
9.1 Non-current and current assets & Capital and revenue expenditure
9.2 IAS 16 Property, plant and equipment
9.3 Depreciation accounting
9.4 Depreciation methods
9.5 Ledger entries for depreciation
9.6 Revaluation of non-current assets
10
Intangible non-current assets
掌握研究和开发成本的会计处理
课时
10.1 Intangible assets & Research and development costs
10.2 Recognition of R&D costs & Amortization of development costs
11
Accruals and prepayments
理解应计的概念，掌握应计和预付的会计处理
课时
11.1 Accruals and prepayments
11.2 Double entry for accruals and prepayments
11.3 Question: Accruals
11.4 1.6 Example 4: Prepayments
11.5 1.8 Further example: Prepayments of income
12
Irrecoverable debts and allowances
掌握应收账款坏账和坏账准备的处理方法
课时
12.1 Irrecoverable debts
12.2 Allowances for receivables
12.3 Receivables and payables
13
Provisions and contingencies
能够判断什么时候用准备什么时候用或有负债和或有资产
课时
13.1 Provisions
13.2 Contingent liabilities and contingent assets
14
Control accounts
能够区分人名账户和非人名账户；掌握应收账款控制账户和应付账款控制账户的和会计处理
课时
14.1 What are control accounts?
14.2 Discounts
14.3 The operation of control accounts
14.4 Balancing and agreeing control accounts with receivables and payables ledgers
15
Bank reconciliations
了解企业银行存款账户和银行对账单的关系，掌握银行调节表的编制方法
课时
15.1 Bank statement and cash book & The bank reconciliation
15.2 Worked examples
16
Correction of errors
了解基本错误种类，掌握改错的方法
课时
16.1 Types of error in accounting
16.2 The correction of errors
16.3 Suspense accounts
17
Incomplete records
掌握不完整记录的处理方法
课时
18.1 Incomplete records questions & The accounting and business equations & Credit sales and trade accounts receivable & Purchases and trade accounts payable
18.2 Establishing cost of sales & Stolen goods or goods destroyed
18.3 The cash book
18
Introduction to company accounting
了解有限责任公司股权结构以及股票发行的方式以及会计处理
课时
19.1 Limited liability and accounting records & Share capital
19.2 Reserves
19.3 Bonus and rights issue
19.4 Ledger accounts and limited liability companies
19
Preparation of financial statements for companies
学会编制企业财务报表，包括资产负债表，综合收益表以及股权变动表
课时
20.1 The statement of financial position
20.2 The statement of profit or loss and other comprehensive income
20.3 Taxation
20.4 Statement of changes in equity
20.5 IFRS15: Revenue from contracts with customers
20
Events after the reporting period
掌握财务报表日后项目的处理方法
课时
21.1 Events after the reporting period
21.2 Non-adjusting events
21
Statements of cash flows
掌握现金流量表的编制方法
课时
22.1 IAS 7 Statement of cash flows
22.2 Cash from operating activities, Cash flows from investing activities, Cash flows from financing activities
22.3 Example of a statement of cash flows
22.4 Preparing a statement of cash flows