课程简介
财务会计（F3 Financial Accounting）是会计学ACCA专业方向开设的一门必修的专业基础课, 是学习其他专业课程的入门课。适用对象为会计学ACCA专业本科生，没有先修课程的要求。F3财务会计是ACCA 的F阶段最重要的课程之一。
本课程由知名财经院校从事会计教学和研究的资深教师团队精心打造，用通俗易懂的语言和丰富生动的实例讲解财务会计的基本理论和方法。适合各级各类高等院校ACCA专业方向和其他涉外会计专业的学生学习。
F3课程主要包括八部分内容：A.解释财务报告的内容和目的；B.定义财务信息的特征； C. 使用复式记账和会计系统；D. 记录交易和事项；E. 编制试算平衡表；F. 编制基本的财务报表；G. 解读财务报表。
本课程在教学中更多地运用经济学或管理学的思维方式，帮助学员们理解经济业务的实质和会计处理的内在逻辑。
课程大纲
Introduction to accounting
1.1 Introduction of the course
1.2 The purpose of financial reporting & Types of business entity
1.3 Nature, principles and scope of financial reporting & Users’ and stakeholders’ needs
1.4 The main elements of financial reports
The regulatory framework
2.1 The regulatory framework
2.2 IAS and IFRS
The qualitative characteristics of financial information
3.1 The IASB’s Framework&Underlying assumptions
3.2 The qualitative characteristics of finance information Ⅰ
3.3 The qualitative characteristics of financial information Ⅱ
Sources records and books of prime entry
4.1 The role of source documents
4.2 Books of prime entry
Ledger accounts and double entry
5.1 Double entry bookkeeping principles
5.2 Identify the main types of ledger accounts
5.3 Understand and apply the accounting equation
5.4 Explain the uses of journals
5.5 Recording transactions
From trial balance to financial statements
6.1 Identify the purpose of a trial balance
6.2 Extract ledger balances into a trial balance
Sales tax
7.1 Understand sales tax
7.2 Calculate sales tax
Inventory
8.1 Scope and definition of inventory
8.2 Cost of goods sold
8.3 Identify the alternative methods of valuing inventory
8.4 Identify the impact of inventory valuation methods on profit and asset
Tangible non-current assets
9.1 Capital and revenue expenditure
9.2 IAS 16 Property, plant and equipment
9.3 Depreciation
9.4 Revaluation of non-current assets
9.5 Non-current asset disposals
Intangible non-current assets
10.1 Intangible non-current assets
10.2 Research and development costs
Accruals and prepayments
11.1 Accruals and prepayments
11.2 Accruals and prepayments adjustments
Provisions and contingencies
12.1 Provisions, contingent liabilities and contingent assets
12.2 Disclosure provisions and contingencies
Irrecoverable debts and allowances
13.1 Bookkeeping entries for irrecoverable debts
13.2 Bookkeeping entries for allowances for receivables
Control accounts
14.1 The operation of control accounts
14.2 Accounting for receivable and payable
14.3 Prepare ledger control accounts
Bank reconciliations
15.1 Identify the main reasons for differences between cash book and bank statement
15.2 Prepare bank reconciliation statements
Correction of errors
16.1 Identify the types of error
16.2 Prepare journal entries to correct errors
16.3 Understand and record entries in a suspense account
Incomplete records
17.1 Incomplete records(Ⅰ）
17.2 Incomplete records(Ⅱ）
17.3 Incomplete records(Ⅲ）
Preparation of financial statements for sole traders
18.1 Preparation of statement of financial position for sole trader
18.2 Preparation of statement of profit or loss for sole trader
Introduction to company accounting
19.1 Capital Structure of Limited Liability Company
19.2 Reserves
19.3 Bonus and rights issue
Preparation of financial statements for companies
20.1 Statements of financial position and statement of profit or loss
20.2 Comprehensive income and statement of changes in equity
20.3 Notes to the financial statements
20.4 IFRS 15 Revenue from contracts with customers
Events after the reporting period
21.Events after reporting period
Statements of cash flows
22.1 IAS 7 Statement of cash flows（Ⅰ）
22.2 IAS 7 Statement of cash flows（Ⅱ）
22.3 Preparing a statement of cash flows（Ⅰ）
22.4 Preparing a statement of cash flows（Ⅱ）
Interpretation of financial statements
23.1 Interpretation of financial statements（Ⅰ）
23.2 Interpretation of financial statements（Ⅱ）
23.3 Interpretation of financial statements（Ⅲ）
1.1 Introduction of the course
1.2 The purpose of financial reporting & Types of business entity
1.3 Nature, principles and scope of financial reporting & Users’ and stakeholders’ needs
1.4 The main elements of financial reports
The regulatory framework
2.1 The regulatory framework
2.2 IAS and IFRS
The qualitative characteristics of financial information
3.1 The IASB’s Framework&Underlying assumptions
3.2 The qualitative characteristics of finance information Ⅰ
3.3 The qualitative characteristics of financial information Ⅱ
Sources records and books of prime entry
4.1 The role of source documents
4.2 Books of prime entry
Ledger accounts and double entry
5.1 Double entry bookkeeping principles
5.2 Identify the main types of ledger accounts
5.3 Understand and apply the accounting equation
5.4 Explain the uses of journals
5.5 Recording transactions
From trial balance to financial statements
6.1 Identify the purpose of a trial balance
6.2 Extract ledger balances into a trial balance
Sales tax
7.1 Understand sales tax
7.2 Calculate sales tax
Inventory
8.1 Scope and definition of inventory
8.2 Cost of goods sold
8.3 Identify the alternative methods of valuing inventory
8.4 Identify the impact of inventory valuation methods on profit and asset
Tangible non-current assets
9.1 Capital and revenue expenditure
9.2 IAS 16 Property, plant and equipment
9.3 Depreciation
9.4 Revaluation of non-current assets
9.5 Non-current asset disposals
Intangible non-current assets
10.1 Intangible non-current assets
10.2 Research and development costs
Accruals and prepayments
11.1 Accruals and prepayments
11.2 Accruals and prepayments adjustments
Provisions and contingencies
12.1 Provisions, contingent liabilities and contingent assets
12.2 Disclosure provisions and contingencies
Irrecoverable debts and allowances
13.1 Bookkeeping entries for irrecoverable debts
13.2 Bookkeeping entries for allowances for receivables
Control accounts
14.1 The operation of control accounts
14.2 Accounting for receivable and payable
14.3 Prepare ledger control accounts
Bank reconciliations
15.1 Identify the main reasons for differences between cash book and bank statement
15.2 Prepare bank reconciliation statements
Correction of errors
16.1 Identify the types of error
16.2 Prepare journal entries to correct errors
16.3 Understand and record entries in a suspense account
Incomplete records
17.1 Incomplete records(Ⅰ）
17.2 Incomplete records(Ⅱ）
17.3 Incomplete records(Ⅲ）
Preparation of financial statements for sole traders
18.1 Preparation of statement of financial position for sole trader
18.2 Preparation of statement of profit or loss for sole trader
Introduction to company accounting
19.1 Capital Structure of Limited Liability Company
19.2 Reserves
19.3 Bonus and rights issue
Preparation of financial statements for companies
20.1 Statements of financial position and statement of profit or loss
20.2 Comprehensive income and statement of changes in equity
20.3 Notes to the financial statements
20.4 IFRS 15 Revenue from contracts with customers
Events after the reporting period
21.Events after reporting period
Statements of cash flows
22.1 IAS 7 Statement of cash flows（Ⅰ）
22.2 IAS 7 Statement of cash flows（Ⅱ）
22.3 Preparing a statement of cash flows（Ⅰ）
22.4 Preparing a statement of cash flows（Ⅱ）
Interpretation of financial statements
23.1 Interpretation of financial statements（Ⅰ）
23.2 Interpretation of financial statements（Ⅱ）
23.3 Interpretation of financial statements（Ⅲ）
