F3（Financial Accounting）-2.1The regulatory framework-网易公开课

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2.1The regulatory framework

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高校_江西财经大学

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选集(65)

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[1] 1.1 Introduction ...

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09:38

1.1 Introduction of the course

[2] 1.2 The purpose o...

2261播放

11:14

1.2 The purpose of financial reporting & Types of business entity

[3] 1.3 Nature, princ...

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06:35

1.3 Nature, principles and scope of financial reporting & Users’ and stakeholders’ needs

[4] 1.4 The main elem...

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08:55

1.4 The main elements of financial reports

[5] 2.1The regulatory...

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待播放

2.1The regulatory framework

[6] 2.2 IAS and IFRS

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08:15

2.2 IAS and IFRS

[7] 3.1The IASB’s Fra...

1664播放

07:52

3.1The IASB’s Framework&Underlying assumptions

[8] 3.2 The qualitati...

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12:49

3.2 The qualitative characteristics of finance information Ⅰ

[9] 3.3 The qualitati...

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10:13

3.3 The qualitative characteristics of financial information Ⅱ

[10] 4.1 The role of s...

1511播放

08:58

4.1 The role of source documents

[11] 4.2 Books of prim...

1240播放

05:45

4.2 Books of prime entry

[12] 5.1 Double entry ...

1846播放

10:27

5.1 Double entry bookkeeping principles

[13] 5.2 Identify the ...

1111播放

08:50

5.2 Identify the main types of ledger accounts

[14] 5.3 Understand an...

890播放

07:14

5.3 Understand and apply the accounting equation

[15] 5.4 Explain the u...

1065播放

07:36

5.4 Explain the uses of journals

[16] 5.5 Recording tra...

1062播放

08:35

5.5 Recording transactions

[17] 6.1 Identify the ...

1355播放

05:01

6.1 Identify the purpose of a trial balance

[18] 6.2 Extract ledge...

1618播放

06:12

6.2 Extract ledger balances into a trial balance

[19] 7.1 Understand sa...

1114播放

09:38

7.1 Understand sales tax

[20] 7.2 Calculate sal...

1409播放

09:50

7.2 Calculate sales tax

[21] 8.1 Scope and def...

1091播放

06:32

8.1 Scope and definition of inventory

[22] 8.2 Cost of goods...

1640播放

07:38

8.2 Cost of goods sold

[23] 8.3 Identify the ...

837播放

08:30

8.3 Identify the alternative methods of valuing inventory

[24] 8.4 Identify the ...

1238播放

05:57

8.4 Identify the impact of inventory valuation methods on profit and asset

[25] 9.1 Capital and r...

1672播放

08:25

9.1 Capital and revenue expenditure

[26] 9.2 IAS 16 Proper...

640播放

09:41

9.2 IAS 16 Property, plant and equipment

[27] 9.3 Depreciation

1429播放

10:12

9.3 Depreciation

[28] 9.4 Revaluation o...

1470播放

09:32

9.4 Revaluation of non-current assets

[29] 9.5 Non-current a...

1436播放

07:51

9.5 Non-current asset disposals

[30] 10.1 Intangible n...

817播放

09:21

10.1 Intangible non-current assets

[31] 10.2 Research and...

1404播放

10:39

10.2 Research and development costs

[32] 11.1 Accruals and...

1437播放

12:16

11.1 Accruals and prepayments

[33] 11.2 Accruals and...

885播放

08:46

11.2 Accruals and prepayments adjustments

[34] 12.1 Provisions、c...

890播放

11:24

12.1 Provisions、contingent liabilities and contingent assets

[35] 12.2 Disclosure p...

721播放

08:58

12.2 Disclosure provisions and contingencies

[36] 13.1 Bookkeeping ...

724播放

08:27

13.1 Bookkeeping entries for irrecoverable debts

[37] 13.2 Bookkeeping ...

1676播放

09:49

13.2 Bookkeeping entries for allowances for receivables

[38] 14.1 The operatio...

952播放

11:03

14.1 The operation of control accounts

[39] 14.2 Accounting f...

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11:32

14.2 Accounting for receivable and payable

[40] 14.3 Prepare ledg...

1500播放

09:18

14.3 Prepare ledger control accounts

[41] 15.1 Identify the...

1591播放

13:30

15.1 Identify the main reasons for differences between cash book and bank statement

[42] 15.2 Prepare bank...

869播放

08:03

15.2 Prepare bank reconciliation statements

[43] 16.1 Identify the...

1231播放

09:14

16.1 Identify the types of error

[44] 16.2 Prepare jour...

1103播放

06:35

16.2 Prepare journal entries to correct errors

[45] 16.3 Understand a...

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09:07

16.3 Understand and record entries in a suspense account

[46] 17.1 Incomplete r...

886播放

12:49

17.1 Incomplete records（Ⅰ）

[47] 17.2 Incomplete r...

1164播放

09:46

17.2 Incomplete records（Ⅱ）

[48] 17.3 Incomplete r...

634播放

11:36

17.3 Incomplete records（Ⅲ）

[49] 18.1 Preparation ...

1346播放

08:37

18.1 Preparation of statement of financial position for sole trader

[50] 18.2 Preparation ...

1459播放

09:29

18.2 Preparation of statement of profit or loss for sole trader

[51] 19.1 Capital Stru...

1260播放

08:51

19.1 Capital Structure of Limited Liability Company

[52] 19.2 Reserves

1384播放

10:40

19.2 Reserves

[53] 19.3 Bonus and ri...

1657播放

12:39

19.3 Bonus and rights issue

[54] 20.1 Statements o...

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10:27

20.1 Statements of financial position and statement of profit or loss

[55] 20.2 Comprehensiv...

989播放

08:11

20.2 Comprehensive income and statement of changes in equity

[56] 20.3 Notes to the...

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10:37

20.3 Notes to the financial statements

[57] 20.4 IFRS 15 Reve...

1307播放

10:23

20.4 IFRS 15 Revenue from contracts with customers

[58] 21.1 Events after...

1064播放

09:45

21.1 Events after reporting period

[59] 22.1 IAS 7 Statem...

1527播放

09:22

22.1 IAS 7 Statement of cash flows（Ⅰ）

[60] 22.2 IAS 7 Statem...

1239播放

11:47

22.2 IAS 7 Statement of cash flows（Ⅱ）

[61] 22.3 Preparing a ...

1643播放

09:21

22.3 Preparing a statement of cash flows（Ⅰ）

[62] 22.4 Preparing a ...

1167播放

17:50

22.4 Preparing a statement of cash flows（Ⅱ）

[63] 23.1 Interpretati...

1533播放

09:16

23.1 Interpretation of financial statements（Ⅰ）

[64] 23.2 Interpretati...

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16:48

23.2 Interpretation of financial statements（Ⅱ）

[65] 23.3 Interpretati...

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09:56

23.3 Interpretation of financial statements（Ⅲ）

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