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ACCA FA 财务会计重点知识点
文章来源：网络
发布时间：2021-12-13 11:06
阅读：607次
ACCA考试F3 FA 财务会计科目重点知识点整理。
一、Bank reconciliation
1.Bank reconciliation
(a)Corrections and adjustments to the cash book
(i)Payments made into the bank account or from the bank account by way of standing order or direct debit,which have not yet been entered in the cash book
(ii)Dividends received(on investments held by the business),paid direct into the bank account but not yet entered in the cash book
(iii)Bank interest and bank charges,not yet entered in the cash book
(iv)Errors in the cash book that need to be corrected
(v)Dishonored cheques
(b)Items reconciling the corrected cash book balance to the bank statement
(i)Unpresented cheques or outstanding cheques.
(ii)Outstanding lodgements or deposits credited after date.
(iii)Electronic payments that have not yet been cleared.
二、Introduction to accounting
1.Financial reporting is a way of recording,analysing and summarising financial data.
2.Financial statement
2.1 The statement of financial position is simply a list of all the assets owned and all the liabilities owed by a business as at a particular date.
An asset is a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity.
A liability is a present obligation of the entity arising from past events,the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
Equity is the residual interest in the assets of the entity after deducting all its liabilities.
2.2 A statement of profit or loss is a record of income generated and expenditure incurred over a given period.
3.Types of business entity
3.1 A sole tradership is a business owned and run by one individual,perhaps employing one or two assistants and controlling their work.(unlimited liability)
3.2 Partnerships.These are arrangements between individuals to carry on business in common with a view to profit.(unlimited liability)
3.3 Limited liability status means that the business's debts and the personal debts of the business's owners(shareholders)are legally separate.(limited liability)
4.Those charged with governance of a company are responsible for the preparation of the financial statements.
三、Intangible non-current assets
1.Research costs---expense
2.Development expenditure must be recognised as an intangible asset if,and only if,the business can demonstrate that all of the criteria in IAS 38 have been met.
•CRITERIA:‘PIRATE’
P–Probable
I–Intention
R–Resources
A–Ability
T–Technical
E–Expenditure
3.Amortisation of development costs
3.1 Calculation
Definite useful life---straight-line method
Indefinite useful life---annual impairment review
3.2 Accounting
Dr:Amortisation expense(statement of profit or loss)
Cr:Accumulated amortisation account(statement of financial position)
相关阅读：【 ACCA LW普通法关于公司章程变更的限制——对公司忠实诚信】
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Derek
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