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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-standards-for-a-technician/
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**课程名称:** 技术人员会计准则 (Accounting Standards for a Technician) **课程概述:** 本课程专为银行与金融专业人士设计，包括特许会计师（CA）辍学生、会计技术员、工商管理硕士（MBA）及工程师。课程旨在全面讲解会计准则，助您掌握在印度银行业和金融领域进行会计核算的最佳实践。 **核心内容:** 1. **会计准则的由来与目的:** * 介绍印度注册会计师协会（ICAI）于1977年成立会计准则委员会（ASB）的背景，以及制定会计准则的目的。 2. **会计准则的理论与实践:** * 通过理论讲解和具体示例，深入浅出地阐释各项会计准则。 * 课程内容特别针对印度各类文凭和初级助理考试（如银行考试）的要求进行设计，力求实用性。 3. **主要会计准则介绍:** * **AS1 - 会计政策的披露 (Disclosure of Accounting Policies)** * **AS2 - 存货的计价 (Valuation of Inventories)** * **AS3 - 现金流量表 (Cash Flow Statements)** * **AS4 - 或有事项和资产负债表日后事项 (Contingencies and Events Occurring after Balance Sheet Date)** * **AS5 - 期间净利润或亏损、前期项目和会计政策的变更 (Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies)** * **AS6 - 折旧会计 (Depreciation Accounting)** * **AS7 - 建造合同 (Construction Contracts)** * **AS9 - 收入确认 (Revenue Recognition)** * **AS10 - 固定资产（PPE）会计 (Accounting for Fixed Assets (PPE))** * **AS11 - 外汇汇率变动的影响 (The Effects of Changes in Foreign Exchange Rates)** * **AS12 - 政府补助会计 (Accounting for Government Grants)** * **AS16 - 借款费用 (Borrowing Costs)** * **AS18 - 关联方披露 (Related Party Disclosures)** * **AS19 - 租赁 (Leases)** * **AS20 - 每股收益 (Earnings Per Share)** 4. **学习目标:** * 帮助学习者理解各项会计准则的基础概念。 * 将所学知识应用于实际工作，特别是在银行等金融机构的财务核算操作中。 * 提升专业人士在金融领域的分析和决策能力。 本课程将通过清晰的解释和贴近实际的示例，帮助您夯实会计准则的知识基础，并在实际工作中有效应用。
This Comprehensive Accounting Standards Coursework is for Banking & Finance Professionals including CA Dropouts, Accounting Technicians, MBAs and Engineers.During 1977, ASB or the Accounting Standards Board was constituted by ICAI (The Institute of Chartered Accountants of India) to formulate Accounting Standards so that Council of ICAI may give directives based on such standards.In this coursework, the theory and examples of Accounting Standards are explained, so that it may remain useful for students appearing in different Diploma and Junior Associate examinations conducted in India.This course also gives out an overview of the different Accounting Standards and introduces the Learner through fundamental concepts required for understanding of the different Accounting Standards.The different Accounting Standards discussed are,AS1 - Disclosure of Accounting PoliciesAS2 - Valuation of InventoriesAS3 - Cash Flow StatementsAS4 - Contingencies and Events Occurring after Balance Sheet DateAS5 - Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies.AS6 - Depreciation AccountingAS7 - Construction ContractsAS9 - Revenue RecognitionAS10 - Accounting for Fixed Assets (PPE)AS11 - The Effects of Changes in Foreign Exchange RatesAS12 - Accounting for Government GrantsAS16 - Borrowing CostsAS18 - Related Party DisclosuresAS19 - LeasesAS20 - Earnings Per ShareExamples are also given along with explanations on the Accounting Standards which are explained from the perspective of fundamental concepts.This may prove helpful to the Learners and Students of the Accounting Standards as well as incorporate best practices while doing Accounting in the Financial Concerns mostly in Banks and in, Back Office Operations of the Banks.
