基础会计FA1教学要点
Lesson 1 Introduction to accounting concepts

1.1

Accounting is an information system
1.2

Types of Business Organizations
1.3

Users of Accounting Information
1.4

Ethics in Accounting
1.5

Fields of Accounting
1.6

Financial Statements
1.7

The Framework
1.8

The Accounting Equation

Lesson 2 Accounting cycle: recording business transactions

2.1
Economic events and business documents
2.2
Accounts

2.3
Analyzing transactions

2.4
Journalizing and posting transactions

2.5
Preparing a trial balance


Lesson 3 Accounting cycle: adjusting the accounts, preparing the statements, and completing the accounting cycle

3.1
Time period principle and the need for adjustments

3.2
Types of adjusting entries
3.3
Adjusted trial balance and preparation of financial statements
3.4
Accrual adjustments in later periods

3.5
Using the worksheet

3.6
Closing entries
3.7
Post-closing trial balance
3.8

The accounting cycle
3.9
Reversing entries

3.10

Classification of balance sheet items
3.11
Using the information – the current ratio

Lesson 4 Accounting for merchandising activities

4.1
Service enterprise and merchandising company

4.2
Merchandise purchases — Perpetual inventory system

4.3
An ethics application
4.4
Revenue from sales and cost of goods sold —Perpetual inventory system

4.5
Additional merchandising issues

4.6
Alternative income statement formats, worksheet, and closing entries
4.7
Periodic system
4.8
Using the information – gross margin ratio

Lesson 5 Inventories and special journals
5.1
Assigning costs to inventory items
5.2
Inventory errors
5.3
Lower of cost or market
5.4
Estimating inventories
5.5
Inventory costing methods — Periodic inventory system
5.6
Using the information – merchandise turnover and days’ sales in inventory
5.7
Accounting information systems
5.8
Special journals
5.9
Testing the accuracy of ledgers
5.10
Sales taxes, sales invoices, and sales returns

Lesson 6 Internal control and accounting for cash, temporary investments, and receivables

6.1
Internal control
6.2
Cash defined and internal control for cash
6.3
The petty cash fund
6.4
An ethical issue
6.5
Reconciling the bank balance
6.6
Voucher system of control
6.7
Using the information — Acid-test ratio
6.8
Temporary investments
6.9
Credit card sales
6.10
Credit customers and bad debts
6.11
Promissory notes
6.12
Converting receivables into cash
6.13
Discounting notes receivable
6.14
Using the information — Accounts receivable turnover and days sales outstanding
      
Lesson 7 Long-lived assets: fixed assets, natural resources, and intangible assets

7.1

Classify long-term asset
7.2
Acquisition of fixed assets

7.3
Understand and compute depreciation
7.4
An ethics application
7.5
Disposal of fixed asset

7.6
Accounting for natural resources
7.7
Accounting for intangible assets

7.8
Using the information — Total asset turnover and return on total assets

Lesson 8 Current and long-term liabilities

8.1
The nature of liabilities
8.2
Current liabilities (known amount)
8.3
Short-term notes payable

8.4
Contingency Current liabilities dependent on operating results

8.5
Bonds payable
8.6
Time value of money
8.7
Other bond transactions

Lesson 9 Accounting for partnership and corporations

9.1
Characteristics of proprietorships and partnerships
9.2
Forms of business organization
9.3
Corporate organization
9.4
Corporate capital
9.5
Income & retained earnings
9.6
Additional share transactions
9.7
Earnings per share

Lesson 10 Cash flow statement and conceptual framework of accounting

10.1

Cash and cash equivalents
10.2

Cash flow and cash flow statement
10.3

Interpreting financial statements using ratio analysis

10.4

The conceptual framework of accounting