你将学到什么
Context and purpose of financial reporting
Qualitative characteristics of financial information
Use of double-entry and accounting systems
How to record transactions and events
How to prepare a trial balance (including identifying and correcting errors)
How to prepare basic financial statements for incorporated and unincorporated entities
How to interpret and prepare simple consolidated financial statements
课程概况
This course introduces the principles of financial accounting, and will allow learners to demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships and companies. You will also learn how to:
● Record, process and report business transactions
● Use the trial balance and identify and correct errors
● Draft financial statements
● Understand the qualitative characteristics of useful information
Completion of this course will also prepare you for the ACCA ‘Financial Accounting’ exam (FFA/F3), which leads to a Diploma in Accounting and Business.
To check availability of this course in your country please click here. This course does not offer an edX certificate. Those learners who would like to earn an award will have the opportunity to register with ACCA as a student, take computer based exams and gain the ACCA Diploma in Accounting and Business.
You can find your nearest ACCA exam centre on the ACCA website.
