ThiNganHang Sách - Tài liệu thi tuyển
30 câu trắc nghiệm Quản trị nguồn nhân lực (Có Đáp án)
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Contents
Page
Introduction
How the BPP ACCA-approved Study Text can help you pass....................................................................... v
Studying F3................................................................................................................................................ vii
The exam paper..........................................................................................................................................viii
Part A The context and purpose of financial reporting
1 Introduction to accounting.................................................................................................................. 3
2 The regulatory framework.................................................................................................................. 13
Part B The qualitative characteristics of financial information and the fundamental bases of accounting
3 Accounting conventions.................................................................................................................... 25
Part C The use of double entry and accounting systems
4 Sources, records and books of prime entry....................................................................................... 57
5 Ledger accounts and double entry..................................................................................................... 71
6 From trial balance to financial statements......................................................................................... 99
Part D Recording transactions and events
7 Sales tax.......................................................................................................................................... 117
8 Inventory......................................................................................................................................... 125
9 Tangible non-current assets............................................................................................................ 149
10 Intangible non-current assets.......................................................................................................... 183
11 Accruals and prepayments............................................................................................................... 191
12 Irrecoverable debts and allowances................................................................................................. 205
13 Provisions and contingencies.......................................................................................................... 221
Part E Preparing a trial balance
14 Control accounts.............................................................................................................................. 231
15 Bank reconciliations......................................................................................................................... 253
16 Correction of errors......................................................................................................................... 265
17 Preparation of financial statements for sole traders........................................................................ 279
Part F Preparing basic financial statements
18 Incomplete records.......................................................................................................................... 293
19 Partnerships.................................................................................................................................... 323
20 Introduction to company accounting............................................................................................... 339
21 Preparation of financial statements for companies.......................................................................... 359
22 Events after the reporting period..................................................................................................... 381
23 Statements of cash flows................................................................................................................. 387
Part G Miscellaneous topics
24 Information technology.................................................................................................................... 405
Exam question bank................................................................................. 419
Exam answer bank................................................................................... 433
Index........................................................................................................ 437
Review form and free prize draw
Contents iii