《F3(FinancialAccounting)》是江西財經大學提供的慕課課程，授課老師是李寧、左貫中、王宏、謝波。
基本介紹
- 外文名：F3(Financial Accounting)
- 提供院校：江西財經大學
- 類別：慕課
- 授課老師：李寧、左貫中、王宏、謝波
課程大綱,參考教材,
課程大綱
01
Introduction to accounting
定義財務報告；識別和定義企業實體的類型；識別獨資、合夥和有限責任公司之間的差異；了解財務報告的內容。
課時
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
02
The regulatory framework
了解監管體系；理解國際財務報告準則的制定流程和具體內容。
課時
2.1 The regulatory framework
2.2 IAS and IFRS
03
The qualitative characteristics of financial information
理解和套用會計概念和會計信息質量特徵。
課時
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
04
Sources records and books of prime entry
理解原始憑證的內容和作用；識別不同類型的原始憑證初始登記簿。
課時
4.1 The role of source documents
4.2 Books of prime entry
05
Ledger accounts and double entry
理解並套用複式記賬和會計等式；認識並掌握日記賬的記賬方法和程式。
課時
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
06
From trial balance to financial statements
掌握試算平衡表，了解主要財務報表的內容和用途。
課時
6.1 Identify the purpose of a trial balance
6.2 Extract ledger balances into a trial balance
07
Sales tax
界定增值稅的性質；識別進項稅額和銷項稅額；掌握增值稅的會計處理。
課時
7.1 Understand sales tax
7.2 Calculate sales tax
08
Inventory
認識在編制財務報表時對存貨進行調整的必要性；記錄期初和期末存貨；確定存貨計量的方法。
課時
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
09
Tangible non-current assets
學習國際會計準則16號：不動產、廠房和設備，掌握固定資產折舊、重估值以及固定資產處置的會計處理
課時
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
10
Intangible non-current assets
了解無形資產的特點和內容；掌握研究和開發成本的會計處理。
課時
10.1 Intangible non-current assets
10.2 Research and development costs
11
Accruals and prepayments
理解應計和預付的性質；掌握應計和預付的會計處理；識別應計和預付對當期損益的影響。
課時
11.1 Accruals and prepayments
11.2 Accruals and prepayments adjustments
12
Provisions and contingencies
了解“準備金”、“或有負債”和“或有資產”的定義；掌握準備金、或有負債和或有資產的不同會計處理原則。
課時
12.1 Provisions、contingent liabilities and contingent assets
12.2 Disclosure provisions and contingencies
13
Irrecoverable debts and allowances
掌握應收賬款壞賬和壞賬準備的處理方法。
課時
13.1 Bookkeeping entries for irrecoverable debts
13.2 Bookkeeping entries for allowances for receivables
14
Control accounts
能夠區分人名賬戶和非人名賬戶；掌握應收賬款控制賬戶和應付賬款控制賬戶的會計處理。
課時
14.1 The operation of control accounts
14.2 Accounting for receivable and payable
14.3 Prepare ledger control accounts
15
Bank reconciliations
課時
15.1 Identify the main reasons for differences between cash book and bank statement
15.2 Prepare bank reconciliation statements
16
Correction of errors
識別簿記系統中可能出現的錯誤類型；掌握錯賬的更正方法；理解並運用暫記賬戶。
課時
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
17
Incomplete records
釐清賬戶各項指標之間的勾稽關係；掌握不完整記錄的處理方法
課時
17.1 Incomplete records（Ⅰ）
17.2 Incomplete records（Ⅱ）
17.3 Incomplete records（Ⅲ）
18
Preparation of financial statements for sole traders
根據試算平衡表等會計信息編制簡單的財務報表。
課時
18.1 Preparation of statement of financial position for sole trader
18.2 Preparation of statement of profit or loss for sole trader
19
Introduction to company accounting
了解公司的資本結構；識別派送紅股和增發新股之間的差異。
課時
19.1 Capital Structure of Limited Liability Company
19.2 Reserves
19.3 Bonus and rights issue
20
Preparation of financial statements for companies
課時
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
21
Events after the reporting period
理解財務報表日後項目的涵義；識別調整和非調整事項的判斷依據。
課時
21.1 Events after reporting period
22
Statements of cash flows
掌握現金流量表的格式和內容；識別直接法和間接法之間的差異；學會編制簡易的現金流量表。
課時
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）
23
Interpretation of financial statements
理解財務指標的類別；掌握財務指標的實質；學會對企業進行簡單的財務分析。
課時
23.1 Interpretation of financial statements（Ⅰ）
23.2 Interpretation of financial statements（Ⅱ）
23.3 Interpretation of financial statements（Ⅲ）
參考教材
Financial Accounting, BPP Professional Education, ISBN 978-1-5097-1764-4
