ACCA Financial Accounting and Bookkeeping, The Key Concepts

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**Coursera课程总结:ACCA财务会计与簿记——核心概念** 本课程旨在帮助学员通过ACCA财务会计(Financial Accounting)考试。作为ACCA一级资格考试的一部分,课程将涵盖以下关键知识点: * **基础簿记概念:** 双边记账法、账页账户、银行对账、试算平衡、错误更正。 * **公司会计:** 公司账户的编制与分析。 * **财务概念:** 股票面值、配股、资本公积等。 完成课程学习并掌握相关练习后,学员将能够独立完成ACCA财务会计在线考试。考试形式为选择题和案例分析题,重点考察财务报表、合并报表及现金流量表的编制与分析能力。 本课程是ACCA学习旅程的坚实基础,通过后学员可继续深造财务报告(Financial Reporting)和战略商业报告(Strategic Business Reporting)等进阶课程。课程结束后,学员将能熟练解读个体户及公司(包括简单控股公司)的财务报表。 ACCA基础资格考试全部为必答题,全面评估学员的知识掌握程度。考试可在线、按需进行,学员可自由安排学习进度。

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ACCA Financial Accounting will equip you with the tools to pass the ACCA Financial Accounting Paper. Financial Accounting forms part of the ACCA Level 1 qualification. Your will learn Double Entry, Ledger Accounts, Bank Reconciliation, Trial Balance, Correction of Errors as well as Company Accounts. The course will also introduce you to various Financial Concepts such as nominal value of shares , rights issue and share premium. Having gone through the various topics and practiced the different questions, you will be able to sit the ACCA Financial Accounting Paper online. The ACCA Financial Accounting Paper consists of a multiple choice section as well as a longer version of questions which will test your skills on financial statements, Consolidation Accounts as well as Cash Flow Statements. Once you pass the ACCA Financial Accounting Paper, you can move up your ACCA journey by studying for the Financial Reporting Paper and the Strategic Business Reporting Paper. Upon completion of the course, you will also demonstrate proficiency in the interpretation of financial statements for Sole Traders and Companies as well as simple group of companies. The foundations of ACCA consists of 100% compulsory questions to assess your knowledge across the board. The ACCA Financial Accounting Exam can be taken online and on demand, therefore you decide the pace of your learning.

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