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ACCA,
Financial Accounting
Financial Accounting
Instructors
GTSadmin
Nirmal
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Curriculum
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A. The Context And Purpose Of Financial Reporting
1
A.1 Financial Reporting Purpose and its Users
Text lesson
2
A.2 Types of Business Entity & Legal Differences
Text lesson
3
A.3 Nature, Principles and Scope of Financial Reporting
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4
A.4 Users of Financial Statements and Their Information Needs
Text lesson
5
A.5 Purpose of Main Financial Statements
Text lesson
6
A.6 The Regulatory Framework
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7
A.7 Duties and Responsibilities of Those Charged With Governance
Text lesson
B. The Qualitative Characteristics of Financial Information
8
B.1 Fundamental Qualitative Characteristics
Text lesson
9
B.2 Accounting Concepts and Conventions
Text lesson
Double-Entry Book-Keeping Principles Including the Maintenance of Accounting Records
C. The Use Of Double-Entry And Accounting Systems
10
C.1 Function of the Main Data Sources in an Accounting System
Text lesson
11
C.2 Summary of Business Documentation
Text lesson
12
C.3 Explanation of the Accounting Equation
Text lesson
13
C.4 Key Features of a Computerized Accounting System
Text lesson
14
C.5 How an Accounting System Contributes to Providing Useful Accounting Information
Text lesson
15
C.6 Types of Business Transactions
Text lesson
16
C.7 General Ledger Accounts and Journal Entries
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17
C.8 Initial Recording of Financial Data in the Accounting System
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18
C.9 Journal Entries and Processed to General Ledger Accounts
Text lesson
19
C.10 Identifying Correct Journal Entries from a Given Narrative
Text lesson
20
C.11 Balance and Close the General Ledger Accounts at Year End
Text lesson
D. Recording Transactions and Events
21
D.1 Recording Sales and Purchases
Text lesson
22
D.2 Recording Cash
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23
D.3 Recording Inventories
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24
D.4 Recording Tangible Non-current Assets
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25
D.5 Recording Depreciation
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26
D.6 Recording Intangible Non-Current Assets and Amortization
Text lesson
27
D.7 Recording Accrued Expenses (Accruals), Prepaid Expenses (Prepayments), Accrued Income, and Deferred Income
Text lesson
28
D.8 Recording Receivables and payables
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29
D.9 Recording Provisions and Contingencies
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30
D.10 Recording Capital structure and finance costs
Text lesson
E. Reconciliations
31
E.1 Bank Reconciliations
Text lesson
32
E.2 Payables Account Reconciliations
Text lesson
F. Trial Balance
33
F.1 Trial Balance
Text lesson
34
F.2 Correction of Errors
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35
F.3 Suspense Accounts
Text lesson
G. Preparing Financial Statements
36
G.1 Statement of Financial Position
Text lesson
37
G.2 Statement of Profit or Loss and Comprehensive Income
Text lesson
38
G.3 Disclosure Notes
Text lesson
39
G.4 Events after the Reporting Period
Text lesson
40
G.5 Statement of Cash Flows (excluding partnerships)
Text lesson
41
G.6 Incomplete Records
Text lesson
H. Preparing Basic Consolidated Financial Statements
42
H.1 Subsidiaries
Text lesson
43
H.2 Associates
Text lesson
I. Interpretation of Financial Statements
44
I.1 Importance and Purpose of the Analysis of Financial Statements
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45
I.2 Ratios
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46
I.3 Analysis of Financial Statements
Text lesson
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Course details
Lectures
46
Level
Beginner
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