ACCA-F3-FFA-Presentation.ppt
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ACCA-F3-FFA-Presentation.ppt
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,FIAFFAACCAPAPERF3FinancialAccounting,Chapter1,Introductiontoaccounting,ThepurposeoffinancialreportingTypesofbusinessentityUsersGovernanceThemainfinancialstatements,SyllabusGuideDetailedOutcomes,Defineandunderstandtheprinciplesoffinancialreporting.Identifyanddefinethedifferentbusinessentitiesof:
soletrader,partnershipandlimitedliabilitycompanyandrecognisethelegaldifferencesbetweenthem.Identifytheadvantagesanddisadvantagesofoperatingaseachofthethreetypesofbusinessentity.Identifytheusersoffinancialstatementsandstateanddifferentiatebetweentheirinformationneeds.Understandandidentifythepurposeofeachofthemainfinancialstatements.Defineandidentifyassets,liabilities,equity,revenueandexpenses.,Slide3,SyllabusGuideDetailedOutcomes,Explainwhatismeantbygovernancespecificallyinthecontextofthepreparationoffinancialstatements.Describethedutiesandresponsibilitiesofdirectorsandotherpartiescoveringthepreparationoffinancialstatements.,Slide4,Overview,Slide5,Incomestatement,Usersoffinancialinformation,Financialstatements,Statementoffinancialposition,Introductiontoaccounting,Typesofbusinessentities,Limitedliabilitycompany,Partnership,Soletrader,Lectureexample1,RequiredWhatinformationwouldtheseusersoffinancialinformationbeinterestedin?
Slide6,AnswertoLectureExample1,Usersoffinancialinformation(a)InvestorsProfitabilityFutureprospectsLikelyriskandreturnChanceofcapitalgrowthAbilitytopaydividends,Slide7,AnswertoLectureExample1,(b)EmployeesProfitabilityLong-termgrowthSecurityoftheirjobLikelihoodofbonusNumberofemployeesAbilitytopayretirementbenefits,Slide8,AnswertoLectureExample1,(c)LendersWhetherreturnonfinancewillcontinuetobemetOtherprovidersandsecurityoftheirdebtLikelihoodofrepaymentofcapitalamount,Slide9,AnswertoLectureExample1,(d)SuppliersLikelihoodofpaymentontimeLikelihoodofpaymentatallWhethertheyshouldcontinuetosupply(e)CustomersAbilityofentitytocontinuesupplyingProfitabilityasameasureofvalueformoneyofgoodsbought,Slide10,AnswertoLectureExample1,(f)GovernmentandtheiragenciesStatisticsSizeofcompanyGrowthratesAveragepaymentperiodsForeigntradeProfitsmadeCorporateincometaxliabilitySalestaxliability,Slide11,AnswertoLectureExample1,(g)PublicContributiontolocaleconomyInformationabouttrendsintheprosperityoftheentityRangeofactivitiesprovided,Slide12,Slide13,Thepurposeoffinancialreporting,Financialreportingisawayofrecording,analysingandsummarisingfinancialdata.Financialdataisthenamegiventotheactualtransactionscarriedoutbyabusinessegsalesofgoods.Financialdataisrecordedinthebooksofprimeentry.Transactionsareanalysedinthebooksofprimeentryandthetotalsarepostedtotheledgeraccounts.Thetransactionsaresummarisedinthefinancialstatements.,Slide14,Typesofbusinessentity,Whatisabusiness?
Abusinessofwhateversizeornatureexisttomakeaprofit.TypesofbusinessentitySoletradersreferstoownership,soletraderscanhaveemployeesPartnershipstwoormorepeopleworkingtogethertoearnprofitsLimitedliabilitycompanyownershaveliabilitylimitedtotheamounttheypayfortheirsharesAlimitedliabilitycompanyhasaseparatelegalidentityfromitsowners,Slide15,Users,UsersofaccountsManagersofthecompanyShareholdersofthecompanyTradecontactsProvidersoffinancetothecompanyTaxationauthoritiesEmployeesofthecompanyFinancialanalystsandadvisorsGovernmentandtheiragenciesThepublic,Slide16,Governance,DirectorsMainaimtocreatewealthforshareholders.Haveadutyofcaretoshowreasonablecompetence;mayhavetoindemnifythecompanyagainstlosscausedbytheirnegligence.Areinafiduciarypositioninrelationtothecompanywhichmeansthattheymustacthonestlyinwhattheyconsidertobethebestinterestsofthecompanyandingoodfaith.Areresponsibleforthepreparationofthefinancialstatementsofthecompany.,Slide17,Themainfinancialstatements,Thestatementoffinancialpositionisalistofalltheassetsownedandalltheliabilitiesowedbyabusinessataparticulardate.Anassetisaresourcecontrolledbyanentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity.Aliabilityisapresentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.Equityistheresidualinterestintheassetsoftheentityafterdeductingallitsliabilities.,Slide18,Themainfinancialstatements,Anincomestatementisarecordofincomegeneratedandexpenditureincurredoveragivenperiod.Incomeisincreasesineconomicbenefitsduringtheaccountingperiodintheformofinflow
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