【屯年货】ACCA《FA》春节学习计划-高效备考3步走

来源：正保会计网校 2022-01-28

普通

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 of financial 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