《F3：財務會計》是西安交通大學提供的慕課課程，授課老師是駱蕾。
基本介紹
- 中文名：F3：財務會計
- 類別：慕課
- 提供院校：西安交通大學
- 授課老師：駱蕾
課程簡介,課程大綱,
課程簡介
財務會計（Paper F3 Financial Accounting）是會計學專業開設的一門必修的專陵求槳再業基礎課程, 是學習其他專業課程的入門課。適用對象為會計專業本科生，沒有先修課程的要求。
F3財務會計是ACCA考試第一階段的課程。該課程的目的是培養學生對於財務會計知識的理解，包括財務會計準則、相關會計科目賬戶建立，以及準確財務信息的提供。主要包括六部分內容：（1）財務報告的目的和範圍；（2）財務信息的質量特徵和會計基礎；（3）複式記賬法；（4）交易事項記錄；（5）準備試算平樂喇膠衡表；（6）編制財務報表。該課程是後續課您章頌程《財務報告(Paper F7 Financial Reporting)》和《公司報告（Paper P2 Corporate Reporting )》的基礎。
課程大綱
01Introduction to accounting
了解財務報告的基本內容
課時
1.1 The purpose of financial reporting & Types of business entity
1.2 Nature, principles and scope of financial reporting
1.3 Users’ and stakeholders’ needs & Governance
1.4 The main elements of financial reports
1.5 The context and purpose of financial reporting
02The regulatory framework
簡單了解監管框架
課時
The regulatory framework
03The qualitative characteristics of financial information
能夠區分會計準則和財務會計概念框架；了頸雅驗說解財務信息質量特徵
課時
3.1 The IASB’s Conceptual Framework
3.2 Qualitative characteristics of finance information
3.3 The qualitative characteristics of financial information
04Sources records and books of prime entry
了解什麼是精蘭奔原始憑證和原始賬簿
課時
4.1 The role of source documents
4.2 Books of prime entry
05Ledger accounts and double entry
了解分類賬和總分類賬，會列會計等式會做簡單的複式拒煮堡記賬法
課時
5.1 Ledger accounts and nominal ledger
5.2 The accounting equation & Double entry bookkeeping
5.3 4.5 Example: Credit transactions
5.4 The journal
5.5 The receivables and payables ledgers
06From trial balance to financial statements
掌握試算平衡表，損益表和資產負債表
課時
6.1 The trial balance
6.2 The statement of profit or loss
6.3 The statement of financial position
07Sales tax
掌握進項稅銷項稅的會計處理
課時
7.1 The nature of a sales tax and how it is collected
7.2 Accounting for sales tax
08Inventory
學習國際會計準則2號：存貨，掌握存貨的會計處理
課時
8.1 Cost of goods sold
8.2 Accounting for opening and closing inventories
8.3 Counting inventories & Valuing inventories
8.4 IAS 2 Inventories
09Tangible non-current assets
學習國際會計準則16號：盼和不動產、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 Non-current and current assets & Capital and revenue expenditure
9.2 IAS 16 Property, plant and equipment
9.3 Depreciation accounting
9.4 Depreciation methods
9.5 Ledger entries for depreciation
9.6 Revaluation of non-current assets
10Intangible non-current assets
掌握研究和開發成本的會計處理
課時
10.1 Intangible assets & Research and development costs
10.2 Recognition of R&D costs & Amortization of development costs
11Accruals and prepayments
理解應計的概念，掌握應計和預付的會計處理
課時
11.1 Accruals and prepayments
11.2 Double entry for accruals and prepayments
11.3 Question: Accruals
11.4 1.6 Example 4: Prepayments
11.5 1.8 Further example: Prepayments of income
12Irrecoverable debts and allowances
掌握應收賬款壞賬和壞賬準備的處理方法
課時
12.1 Irrecoverable debts
12.2 Allowances for receivables
12.3 Receivables and payables
13Provisions and contingencies
能夠判斷什麼時候用準備什麼時候用或有負債和或有資產
課時
13.1 Provisions
13.2 Contingent liabilities and contingent assets
14Control 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和會計處理
課時
14.1 What are control accounts?
14.2 Discounts
14.3 The operation of control accounts
14.4 Balancing and agreeing control accounts with receivables and payables ledgers
15Bank reconciliations
了解企業銀行存款賬戶和銀行對賬單的關係，掌握銀行調節表的編制方法
課時
15.1 Bank statement and cash book & The bank reconciliation
15.2 Worked examples
16Correction of errors
了解基本錯誤種類，掌握改錯的方法
課時
16.1 Types of error in accounting
16.2 The correction of errors
16.3 Suspense accounts
17Incomplete records
掌握不完整記錄的處理方法
課時
18.1 Incomplete records questions & The accounting and business equations & Credit sales and trade accounts receivable & Purchases and trade accounts payable
18.2 Establishing cost of sales & Stolen goods or goods destroyed
18.3 The cash book
18Introduction to company accounting
了解有限責任公司股權結構以及股票發行的方式以及會計處理
課時
19.1 Limited liability and accounting records & Share capital
19.2 Reserves
19.3 Bonus and rights issue
19.4 Ledger accounts and limited liability companies
19Preparation of financial statements for companies
學會編制企業財務報表，包括資產負債表，綜合收益表以及股權變動表
課時
20.1 The statement of financial position
20.2 The statement of profit or loss and other comprehensive income
20.3 Taxation
20.4 Statement of changes in equity
20.5 IFRS15: Revenue from contracts with customers
20Events after the reporting period
掌握財務報表日後項目的處理方法
課時
21.1 Events after the reporting period
21.2 Non-adjusting events
21Statements of cash flows
掌握現金流量表的編制方法
課時
22.1 IAS 7 Statement of cash flows
22.2 Cash from operating activities, Cash flows from investing activities, Cash flows from financing activities
22.3 Example of a statement of cash flows
22.4 Preparing a statement of cash flows
課時
5.1 Ledger accounts and nominal ledger
5.2 The accounting equation & Double entry bookkeeping
5.3 4.5 Example: Credit transactions
5.4 The journal
5.5 The receivables and payables ledgers
06From trial balance to financial statements
掌握試算平衡表，損益表和資產負債表
課時
6.1 The trial balance
6.2 The statement of profit or loss
6.3 The statement of financial position
07Sales tax
掌握進項稅銷項稅的會計處理
課時
7.1 The nature of a sales tax and how it is collected
7.2 Accounting for sales tax
08Inventory
學習國際會計準則2號：存貨，掌握存貨的會計處理
課時
8.1 Cost of goods sold
8.2 Accounting for opening and closing inventories
8.3 Counting inventories & Valuing inventories
8.4 IAS 2 Inventories
09Tangible 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 Non-current and current assets & Capital and revenue expenditure
9.2 IAS 16 Property, plant and equipment
9.3 Depreciation accounting
9.4 Depreciation methods
9.5 Ledger entries for depreciation
9.6 Revaluation of non-current assets
10Intangible non-current assets
掌握研究和開發成本的會計處理
課時
10.1 Intangible assets & Research and development costs
10.2 Recognition of R&D costs & Amortization of development costs
11Accruals and prepayments
理解應計的概念，掌握應計和預付的會計處理
課時
11.1 Accruals and prepayments
11.2 Double entry for accruals and prepayments
11.3 Question: Accruals
11.4 1.6 Example 4: Prepayments
11.5 1.8 Further example: Prepayments of income
12Irrecoverable debts and allowances
掌握應收賬款壞賬和壞賬準備的處理方法
課時
12.1 Irrecoverable debts
12.2 Allowances for receivables
12.3 Receivables and payables
13Provisions and contingencies
能夠判斷什麼時候用準備什麼時候用或有負債和或有資產
課時
13.1 Provisions
13.2 Contingent liabilities and contingent assets
14Control 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和會計處理
課時
14.1 What are control accounts?
14.2 Discounts
14.3 The operation of control accounts
14.4 Balancing and agreeing control accounts with receivables and payables ledgers
15Bank reconciliations
了解企業銀行存款賬戶和銀行對賬單的關係，掌握銀行調節表的編制方法
課時
15.1 Bank statement and cash book & The bank reconciliation
15.2 Worked examples
16Correction of errors
了解基本錯誤種類，掌握改錯的方法
課時
16.1 Types of error in accounting
16.2 The correction of errors
16.3 Suspense accounts
17Incomplete records
掌握不完整記錄的處理方法
課時
18.1 Incomplete records questions & The accounting and business equations & Credit sales and trade accounts receivable & Purchases and trade accounts payable
18.2 Establishing cost of sales & Stolen goods or goods destroyed
18.3 The cash book
18Introduction to company accounting
了解有限責任公司股權結構以及股票發行的方式以及會計處理
課時
19.1 Limited liability and accounting records & Share capital
19.2 Reserves
19.3 Bonus and rights issue
19.4 Ledger accounts and limited liability companies
19Preparation of financial statements for companies
學會編制企業財務報表，包括資產負債表，綜合收益表以及股權變動表
課時
20.1 The statement of financial position
20.2 The statement of profit or loss and other comprehensive income
20.3 Taxation
20.4 Statement of changes in equity
20.5 IFRS15: Revenue from contracts with customers
20Events after the reporting period
掌握財務報表日後項目的處理方法
課時
21.1 Events after the reporting period
21.2 Non-adjusting events
21Statements of cash flows
掌握現金流量表的編制方法
課時
22.1 IAS 7 Statement of cash flows
22.2 Cash from operating activities, Cash flows from investing activities, Cash flows from financing activities
22.3 Example of a statement of cash flows
22.4 Preparing a statement of cash flows
