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2022年3月ACCA考试在即,所以即便是春节,各位同学也不要忘记学习呀,这10几天如果不学习那么之前的知识很容易前功尽弃,假后要拿出10倍的努力才能弥补。网校特意为大家制定了《ACCA-FA》春节前至春节后的学习计划,大家可以根据自身情况来合理安排时间。本计划只做参考~
BT | MA | FA | LW | PM |
TX(UK) | TX(CHN) | FR | AA | FM |
SBR | SBL | AFM | APM | AAA |
◆春节前夕◆
章节名称 | 学习内容 | 学习时长 |
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 Board(IASB) International Financial Reporting Standards(IFRSs) |
2 |
Chapter 3 The qualitative characteristics offinancial 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 trader | 1 |
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 companies | 2 |
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 |
◆春节期间◆
今年的春节可能也比较特殊,大家乖乖配合各地的疫情防控安排,在假期放松、陪伴家人朋友的同时,不要忘记学习哟~每天抽出0.5-1小时学习也是非常棒的。
闲暇的时间可以充分利用手机等电子设备, 登录网校APP看老师讲课的视频, 听完课可以做几道练习题,这样每天的学习任务就可以轻松完成了。
◆春节过后◆
春节结束之后大家也应该尽快收收心,大家应以最快的速度调整到最佳的备考状态。距离ACCA考试的时间也越来越近了,需要大家付出较多的精力去学习,反复多听多看,一定要动手做练习,多做练习题巩固提高。
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