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课程名称：O Level 7707 Accounts - IGCSE 0452 Accounting ARD English 课程概述： 本课程旨在帮助学生发展以下能力： - 理解会计的原则和目的，不仅针对个人，还包括企业、非盈利组织及整个社会。 - 掌握会计概念、原则、政策、技术、程序和术语。 - 提高数字能力、语言能力、沟通能力、探究能力、展示能力和解读能力。 - 增强准确性、条理性及逻辑思维能力。 - 为进一步的深入学习打下良好的基础。 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 初始凭证 3. 会计记录的验证 3.1 试算表 3.2 错误更正 3.3 银行调节 3.4 控制账户 4. 会计程序 4.1 资本与收入支出及收款 4.2 固定资产的折旧与处置 4.3 其他应付和应收账款 4.4 坏账及可疑账款准备 4.5 存货评估 5. 财务报表的编制 5.1 个人独资商户 5.2 合伙企业 5.3 有限公司 5.4 俱乐部和社团 5.5 制造账 5.6 不完整账簿 6. 分析与解读 6.1 会计比率的计算和理解 6.2 会计比率的解读 6.3 公司间比较 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 课程包含有关CAIE / IGCSE考试问题的主题视频课程。
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
