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所在平台: Udemy |
课程主页: https://www.udemy.com/course/o-level-7707-accounts-igcse-0452-accounting-sir-ard-urdu-hindi/
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课程名称：O Level 7707 Accounts/IGCSE 0452 Accounting ARD Urdu/Hindi 课程概述： 本课程旨在帮助学生发展以下能力： - 了解个人、企业、非营利组织及社会整体的会计原则和目的。 - 理解会计的概念、原则、政策、技术、程序和术语。 - 提高数理能力、语言能力、沟通能力、探索能力、展示能力和解读能力。 - 增强准确性、条理性以及逻辑思考能力。 - 为进一步学习奠定良好基础。 课程大纲： 1. 会计基础 1.1 会计的目的 1.2 会计等式 2. 数据的来源与记录 2.1 复式记账系统 2.2 商业文件 2.3 原始入账簿 3. 会计记录的验证 3.1 试算表 3.2 错误校正 3.3 银行调节 3.4 控制账户 4. 会计程序 4.1 资本和收入支出及收款 4.2 折旧和非流动资产处置的会计处理 4.3 其他应付款和应收款 4.4 坏账及对疑难账款的准备 4.5 存货的评估 5. 财务报表的准备 5.1 个人独资企业 5.2 合伙企业 5.3 有限公司 5.4 俱乐部和协会 5.5 制造业账目 5.6 不完整的记录 6. 分析与解读 6.1 会计比率的计算与理解 6.2 会计比率的解读 6.3 企业间比较 6.4 利益相关者 6.5 会计报表的局限性 7. 会计原则与政策 7.1 会计原则 7.2 会计政策 课程还包括关于过去考试问题的专题视频课程。通过此课程，学生将能够全面系统地掌握会计的基本概念与实务，为今后的学习和职业发展打下坚实基础。
The aims of this course are to enable students to develop:• knowledge and understanding of the principles and purposes of accounting for individuals, businesses, non-trading organisations and society as a whole • an understanding of accounting concepts, principles, policies, techniques, procedures and terminology • improved skills of numeracy, literacy, communication, enquiry, presentation and interpretation • improved accuracy, orderliness and the ability to think logically • an excellent foundation for advanced studyCurriculum1 The fundamentals of accounting1.1 The purpose of accounting1.2 The accounting equation2 Sources and recording of data2.1 The double entry system of book-keeping2.2 Business documents2.3 Books of prime entry3 Verification of accounting records3.1 The trial balance3.2 Correction of errors3.3 Bank reconciliation3.4 Control accounts4 Accounting procedures4.1 Capital and revenue expenditure and receipts4.2 Accounting for depreciation and disposal of non-current assets4.3 Other payables and other receivables4.4 Irrecoverable debts and provision for doubtful debts4.5 Valuation of inventory5 Preparation of financial statements5.1 Sole traders5.2 Partnerships5.3 Limited companies5.4 Clubs and societies5.5 Manufacturing accounts5.6 Incomplete records6 Analysis and interpretation6.1 Calculation and understanding of accounting ratios6.2 Interpretation of accounting ratios6.3 Inter-firm comparison6.4 Interested parties6.5 Limitations of accounting statements7 Accounting principles and policies7.1 Accounting principles7.2 Accounting policiesIncludes Video Lessons for Topical Past Paper CAIE / IGCSE Exam Questions
