Financial Accounting

开始时间: 04/22/2022 持续时间: 10 weeks

所在平台: EdxArchive 课程类别: 其他类别 大学或机构: ACCA 授课老师： Nick Weller Josie Adams

课程主页: https://www.edx.org/archive/financial-accounting-acca-ffa-f3-x-5

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课程详情

This course introduces the principles of financial accounting, and will allow learners to demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships and companies. You will also learn how to:

• Record, process and report business transactions
• Use the trial balance and identify and correct errors
• Draft financial statements
• Understand the qualitative characteristics of useful information

Completion of this course will also prepare you for the ACCA ‘Financial Accounting’ exam (FFA/F3), which leads to a Diploma in Accounting and Business.

To check availability of this course in your country please click here. This course does not offer an edX certificate. Those learners who would like to earn an award will have the opportunity to register with ACCA as a student, take computer based exams and gain the ACCA Diploma in Accounting and Business.

You can find your nearest ACCA exam centre on the ACCA website.

课程大纲

• Context and purpose of financial reporting
• Qualitative characteristics of financial information
• Use of double-entry and accounting systems
• How to record transactions and events
• How to prepare a trial balance (including identifying and correcting errors)
• How to prepare basic financial statements for incorporated and unincorporated entities
• How to interpret and prepare simple consolidated financial statements

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