Syllabus 大纲内容
The syllabus for Financial Accounting (FA)/FFA introduces the candidate to the fundamentals of the regulatory framework relating to accounts preparation and to the qualitative characteristics of useful information. The syllabus then covers drafting financial statements and the principles of accounts preparation. The syllabus then concentrates in depth on recording, processing, and reporting business transactions and events. The syllabus then covers the use of the trial balance and how to identify and correct errors, and then the preparation of financial statements for incorporated and unincorporated entities. The syllabus then moves in two directions, firstly requiring candidates to be able to conduct a basic interpretation of financial statements; and secondly requiring the preparation of simple consolidated financial statements from the individual financial statements of group incorporated entities.
课程老师：
Steve Chen
FCCA, ACMA, CGMA, CMA, MCSI, MSc
累计教授超过7000名学生（全球）
Steve has had quite a career already. Starting off as an auditor, he moved to working as a finance director in Hong Kong for a global consultancy company. Nowadays, Steve works as the managing director for aSn education company, where he maintains a wide variety of clients whom he advises professionally regarding IFRS practical implementation. In 2017, the Guandong University of Foreign Studies appointed Steve as their accounting industry professor. On top of this, he is a lecturer for several professional qualifications such as ACCA and CIMA, amongst others; back in 2017, one of his students became the first winner of the ACCA P4 Advanced Financial Management exam in Slovakia. Back in mainland China, Steve now trains finance directors on how to apply IFRS and is the author of the book ‘The No.1 No-Nonsense Basic Financial Accounting Theory Handbook – Based on the new IFRS Conceptual Framework’ ISBN: 9789887939528.采摘南瓜的步骤
请点击以下视频，对应每一章知识点。
如果你都能听得懂，恭喜你离成为专业的国际注册会计师不远了！
第一章：会计的介绍和不同的商业实体
Chapter 1: Introduction to accounting and business entities
不同的商业实体
第二章：复式记账法
Chapter 2: Double entry bookkeeping
带您探讨会计的专属语言
第三章：银行余额调节
Chapter 3: Bank Reconciliations
探讨企业是如何对账的
第四章：现金流量表的介绍
Chapter 4: Introduction to the statement of cash flows
作为企业最重要的财务报表之一，现金流量表可以很好的检查企业是否有财务造假的行为
