ACCA考试用书 财务会计 英文版PDF电子书下载

Part A The context and purpose of financial reporting 3

1 Introduction to accounting 3

2 The regulatory framework 19

Part B The qualitative characteristics of financial information 29

3 The qualitative characteristics of financial information 29

Part C The use of double entry and accounting systems 45

4 Sources,records and books of prime entry 45

5 Ledger accounts and double entry 59

6 From trial balance to financial statements 87

Part D Recording transactions and events 105

7 Sales tax 105

8 Inventory 115

9 Tangible non-current assets 139

10 Intangible non-current assets 171

11 Accruals and prepayments 181

12 Irrecoverable debts and allowances 195

13 Provisions and contingencies 211

Part E Preparing a trial balance 223

14 Control accounts 223

15 Bank reconciliations 245

16 Correction of errors 257

17 Preparation of financial statements for sole traders 273

Part F Preparing basic financial statements 287

18 Incomplete records 287

19 Introduction to company accounting 311

20 Preparation of financial statements for companies 331

21 Events after the reporting period 353

22 Statements of cash flows 359

Part G Preparing simple consolidated financial statements 379

23 Introduction to consolidated financial statements 379

24 The consolidated statement of financial position 393

25 The consolidated statement of comprehensive income 419

Part H Interpretation of financial statements 435

26 Interpretation of financial statements 435

Exam question bank 463

Exam answer bank 487

Index 497