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【屯年貨】ACCA《FA》春節(jié)學(xué)習(xí)計(jì)劃-高效備考3步走

來源: 正保會(huì)計(jì)網(wǎng)校 編輯:00LilGhost 2022/01/28 00:15:50 字體:

2022年3月ACCA考試在即,所以即便是春節(jié),各位同學(xué)也不要忘記學(xué)習(xí)呀,這10幾天如果不學(xué)習(xí)那么之前的知識(shí)很容易前功盡棄,假后要拿出10倍的努力才能彌補(bǔ)。網(wǎng)校特意為大家制定了《ACCA-FA》春節(jié)前至春節(jié)后的學(xué)習(xí)計(jì)劃,大家可以根據(jù)自身情況來合理安排時(shí)間。本計(jì)劃只做參考~

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【屯年貨】ACCA《FA》春節(jié)學(xué)習(xí)計(jì)劃-高效備考3步走

◆春節(jié)前夕◆

章節(jié)名稱 學(xué)習(xí)內(nèi)容 學(xué)習(xí)時(shí)長(zhǎng)

Chapter 1 

Introduction to

accounting
 
Types of business
Nature, principles and scope of financial reporting
 
2

Chapter 2 

The regulatory

framework
The International Accounting Standards BoardIASB
International Financial Reporting Standards IFRSs
2

Chapter 3 

The qualitative

characteristics of
financial information
The qualitative characteristics of financial information
Accounting assumption and concepts
2

Chapter 4 

Introduction to financial statements

Accounting Equation
Statement of Financial Position
2

Chapter 5

Double entry bookkeeping

Recording transactions using debit and credit rules
Trial balance
2

Chapter 6 

Accounting cycle(1)

Books of prime entry
Journal entries
Discounts
2

Chapter 7 

Accounting cycle(2)

Closing the accounts
Reversing entries
2

Chapter 8

 Inventory

Periodic inventory system Vs Perpetual inventory system
Methods of valuing inventory
2

Chapter 9 

Receivables

Bad Debts and doubtful accounts
Written off uncollectibles
2

Chapter 10

 Tangible non-current assets

Disposal of tangible NCA
Revaluation of tangible NCA
Disclosure of tangible NCA
2

Chapter 11 

Intangible non-current assets

Introduction to intangible assets
Research and Development
Goodwill
2

Chapter 12 

Bank Reconciliation

Bank Statements
Bank Reconciliation
2

Chapter 13 

Control accounts

Trade Receivables Control Accounts
Trade Payables Control Accounts
2
Chapter 14
Corrections of errors
Types of errors
Correction of errors
2
Chapter 15
Incomplete records
Why accounting records are incomplete?
Techniques to tackle an incomplete question
2
Chapter 16
Prepare basic financial statements for a sole trader
Prepare basic financial statements for a sole trader1
Chapter 17
Introduction to company accounting
Retained Earnings
Income tax
Statement of Changes in Equity
2
Chapter 18
Provisions and contingencies
1.Provisions
2.Contingencies
2

Chapter 19 

Preparation of financial statements for companies

1 Preparation of financial statements for companies2

Chapter 20 

Events After the Reporting Period

1 Events after the reporting period
2 Adjusting and non-adjusting event
2

Chapter 21 

Statements of cash flows

Preparing statement of cash flows using direct method
Preparing statement of cash flows using indirect method
2

Chapter 22 

Consolidated Financial Statements

Equity method
Preparation of consolidated financial statement
2

Chapter 23 

Interpretation of financial statements

Why do FS analysis?
Ratio analysis - method of FS analysis
Limitation of financial analysis
2

◆春節(jié)期間◆

今年的春節(jié)可能也比較特殊,大家乖乖配合各地的疫情防控安排,在假期放松、陪伴家人朋友的同時(shí),不要忘記學(xué)習(xí)喲~每天抽出0.5-1小時(shí)學(xué)習(xí)也是非常棒的。

閑暇的時(shí)間可以充分利用手機(jī)等電子設(shè)備, 登錄網(wǎng)校APP看老師講課的視頻, 聽完課可以做幾道練習(xí)題,這樣每天的學(xué)習(xí)任務(wù)就可以輕松完成了。

◆春節(jié)過后◆

春節(jié)結(jié)束之后大家也應(yīng)該盡快收收心,大家應(yīng)以至快的速度調(diào)整到至佳的備考狀態(tài)。距離ACCA考試的時(shí)間也越來越近了,需要大家付出較多的精力去學(xué)習(xí),反復(fù)多聽多看,一定要?jiǎng)邮肿鼍毩?xí),多做練習(xí)題鞏固提高。

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