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课程目录
Chapter1 Introduction to accounting
1.2 The regulation of accounting
1.3 Capital and revenue items
1.4 Qualitative characteristics of useful accounting information
1.5 Accounting concepts and conventions
Chapter2 Accounting equation
2.1 business entity concept and accounting equation
2.2 Where do profits/losses fit into the accounting equation?
2.3 Credit transaction
2.4 Basic financial statements
Chapter3 Recording financial transactions
3.1 Source documents for recording financial transactions
3.2 Petty Cash book
3.3 The payroll
Chapter4 Ledger accounting and double entry
4.1 Ledger accounting
4.2 double entry bookkeeping
4.3 Journal entries for transactions
4.3 Journal entries for transactions
4.4 value added tax
Chapter5 Preparing basic financial statements
5.1 Trial balance
5.2 Preparing statement of financial position、statement of profit and loss
Chapter6 Errors and corrections to accounting records and financial
6.1 bank reconcilations
6.2 Types of error in accounting
6.3 Suspense account
6.4 Adjustment of profits for errors
Chapter7 Inventory
7.1 IAS 2, Inventories
7.2 Cost of sales
7.3 Accounting for opening and closing inventories
7.4 Adjusting the trial balance
7.5 Valuing inventories
7.6 Using mark-up/margin percentages to establish cost
7.7 Inventory drawings
Chapter8 Irrecoverable debts and allowance for receivables
8.1 Irrecoverable debts
8.2 Allowance for receivables
8.3 Accounting for irrecoverable debts and allowance for receivables
8.4 Adjusting the trial balance for irrecoverable debts and allowances for receivables
Chapter9 Accruals and prepayments
9.1 The principle behind accruals and prepayments
9.2 Accruals
9.3 Prepayments
9.4 Accounting for accruals and prepayments
9.5 The accrual principle and income
Chapter10 Non-current assets and depreciation
10.1 Tangible non-current assets and depreciation
10.2 The objective of depreciation
10.3 Calculating depreciation
10.4 Non-current asset disposals
Chapter11 Company financial statements
11.1 Equity: share capital
11.2 Equity: retained earnings and other reserves
11.3 Dividends
11.4 Rights issues and bonus issues of shares
11.5 Provisions (IAS 37)
11.6 Tax
Chapter12 Quick methods to prepare financial statements
12.1 Quick methods to prepare financial statements
Chapter13 Statement of Cash flow
13.1 IAS7 Statement of Cash flow
13.2 Cash flows from operating activities
13.3 Cash flows from investing activities
13.4 Cash flows from financing activities
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课程目录
讨论区
Chapter1 Introduction to accounting
1.2 The regulation of accounting
1.3 Capital and revenue items
1.4 Qualitative characteristics of useful accounting information
1.5 Accounting concepts and conventions
Chapter2 Accounting equation
2.1 business entity concept and accounting equation
2.2 Where do profits/losses fit into the accounting equation?
2.3 Credit transaction
2.4 Basic financial statements
Chapter3 Recording financial transactions
3.1 Source documents for recording financial transactions
3.2 Petty Cash book
3.3 The payroll
Chapter4 Ledger accounting and double entry
4.1 Ledger accounting
4.2 double entry bookkeeping
4.3 Journal entries for transactions
4.3 Journal entries for transactions
4.4 value added tax
Chapter5 Preparing basic financial statements
5.1 Trial balance
5.2 Preparing statement of financial position、statement of profit and loss
Chapter6 Errors and corrections to accounting records and financial
6.1 bank reconcilations
6.2 Types of error in accounting
6.3 Suspense account
6.4 Adjustment of profits for errors
Chapter7 Inventory
7.1 IAS 2, Inventories
7.2 Cost of sales
7.3 Accounting for opening and closing inventories
7.4 Adjusting the trial balance
7.5 Valuing inventories
7.6 Using mark-up/margin percentages to establish cost
7.7 Inventory drawings
Chapter8 Irrecoverable debts and allowance for receivables
8.1 Irrecoverable debts
8.2 Allowance for receivables
8.3 Accounting for irrecoverable debts and allowance for receivables
8.4 Adjusting the trial balance for irrecoverable debts and allowances for receivables
Chapter9 Accruals and prepayments
9.1 The principle behind accruals and prepayments
9.2 Accruals
9.3 Prepayments
9.4 Accounting for accruals and prepayments
9.5 The accrual principle and income
Chapter10 Non-current assets and depreciation
10.1 Tangible non-current assets and depreciation
10.2 The objective of depreciation
10.3 Calculating depreciation
10.4 Non-current asset disposals
Chapter11 Company financial statements
11.1 Equity: share capital
11.2 Equity: retained earnings and other reserves
11.3 Dividends
11.4 Rights issues and bonus issues of shares
11.5 Provisions (IAS 37)
11.6 Tax
Chapter12 Quick methods to prepare financial statements
12.1 Quick methods to prepare financial statements
Chapter13 Statement of Cash flow
13.1 IAS7 Statement of Cash flow
13.2 Cash flows from operating activities
13.3 Cash flows from investing activities
13.4 Cash flows from financing activities
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张杏杏
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2018/12/26 15:30
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庞舒月
2018/11/29 18:55
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