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课程大纲
{in name="user_id" value="21644"} {/ in}课程试听 推荐
1.0.Introduction
0.Introduction
2.Chapter 1 Business organisations and their stakeholders
1-1 Purpose of business organisations & Types of business organisation
1-2 Stakeholders
3.Chapter 2 External environment
2-1 Analysing the business environment & The political factors & Legal factors
2-2 Social and cultural factors & Technological factors & Environmental (Ecological) factors & Sustainability
2-3 Business analysis models
4.Chapter 3 The macro economic environment
3-1 Define macro-economics & Impact of economic issues-1
3-2 Impact of economic issues-2 & Government policies for managing the economy
5.Chapter 4 Micro-economic factors
4-1 Definition of micro-economics & Utility & Demand-1
4-2 Demand-2
4-3 Supply & Equilibrium price & Types of markets
6.Chapter 5 Business organisational structure
5-1 Anthony hierarchy & Basic organisational structure concepts
5-2 Types of business organisational structure
7.Chapter 6 Function of main departments and organisational culture
6-1 Organisational departments and functions-1
6-2 Organisational departments and functions-2
6-3 Culture
8.Chapter 7 Committees
7-1 Definition and purpose of committees & Different types and main roles & Advantages and disadvant
9.Chapter 8 Governance in business organisations
8-1 Definition of corporate governance & Separation of ownership and control
8-2 Solution to agency problem
8-3 Internal control system
8-3 Internal auditor
8-4 Features of goodpoor corporate governance & Regulation on corporate governance
8-5 Corporate social responsibility
10.Chapter 9 The role of accounting
9-1 The accounting function
9-2 The regulatory system & Financial systems-1
9-3 Financial systems-2
9-4 Accounting system
9-5 Databases and spreadsheets
11.Chapter 10 Control, security and audit
10-1 Cyber risk, cyber-attack and cyber security & Controls into an information system-1
10-2 Controls into an information system-2
10-3 Financial technology (Fintech)-1
10-4 Financial technology (Fintech)-2
12.Chapter 11 Identifying and preventing fraud
11-1 What is fraud-1
11-2 What is fraud-2
11-3 Potential for fraud & Other fraud risk assessment factors
11-4 Implication of fraud for the organisation
11-5 Responsibility for detecting and preventing fraud & How to detect and prevent fraud
11-6 Money Laundering
13.Chapter 12 Leading and managing
12-1 Leadership versus Management & Terms in management
12-2 Development of management and leadership theory-1
12-3 Development of management and leadership theory-2
12-4 Leadership-1
12-5 Leadership-2
14.Chapter 13 Individuals, groups and teams
13-1 Individuals-1
13-2 Individuals-2 & Groups
13-3 Teams & Team member roles
13-4 Team development
13-5 Team building
15.Chapter 14 Motivating individuals and groups
14-1 Overview of motivation & Theories of motivation-1
14-2 Theories of motivation-2
14-3 Choosing a motivational approach & Rewards and incentives & Pay and remuneration-1
14-4 Pay and remuneration-2
16.Chapter 15 Training and development
15-1 The learning process-1
15-2 The learning process-2 & Training and development
15-3 Training methods
15-4 Evaluating training programmes & Development
17.Chapter 16 Performance appraisal
16-1 Performance management
16-2 The purpose of performance appraisal
16-3 The process of performance appraisal-1
16-4 The process of performance appraisal-2 & Barriers to effective appraisal
18.Chapter 17 Personal effectiveness and communication
17-1 Personal effectiveness
17-2 Personal development-1
17-3 Personal development-2 & Conflict and conflict resolution-1
17-4 Conflict and conflict resolution-2
17-5 Communication in the workplace-1
17-6 Communication in the workplace-2 & Effective communication
17-7 Barriers to effective communication & Information
19.Chapter 18 Ethical considerations
18-1 What are ethics？
18-2 Organisational ethics
18-3 Regulatory and professional bodies
18-4 ACCA code of ethics
18-5 Ethical threats
1.基础班
Chapter1-1 introduction
Chapter1-2 professional skill
Chapter1-3 Strategy, leadership and culture
Chapter1-4 Stakeholders and social responsibility
Chapter1-5 Impact of corporate governance on strategy-1
Chapter1-5 Impact of corporate governance on strategy-2
Chapter2-1 The external environment
Chapter2-2 Strategic capability
Chapter2-3 Competitive advantage and strategic choice-1
Chapter2-3 Competitive advantage and strategic choice-2
Chapter2-3 Competitive advantage and strategic choice-3
Chapter3-1 Assessing and managing risk
Chapter3-2 Internal control system-1
Chapter3-2 Internal control system-2
Chapter3-3 Applying ethical principles
Chapter4-1 Financial analysis-1
Chapter4-1 Financial analysis-2
Chapter4-2 Application of IT-1
Chapter 4-2 Application of IT-2
Chapter4-3 E-business-1
Chapter4-3 E-business-2
Chapter5-1 Enabling success and strategic change-1
Chapter5-1 Enabling success and strategic change-2
Chapter5-2 Process redesign
Chapter5-3 Project management
Summary-1 Ansoff matrix
Summary-2 Diamond
Summary-3 Method of development
Summary-4 6I
Summary-5 Project management
Summary-6 IR
1. Introduction
Introduction
Professional Marks
2.Part A Investment appraisal
00 Part A Introduction
01 NPV format
02 Relavant CF
03 CA and Tax
04 Investment in WC
05 Discussion about investment appraisal
01 oversea NPV format
02 PPPT
03 Addditional tax
04 Discussion about international investment
03 APV format
01 Basicc option pricing-BSOP
02 BSOP-practice
03 BSOP-计算过程中的特殊情况
04 BSOP-practice
05 Limitation of the Black Scholes Model
01 Delta hedging
02 Delta-practice
03 comment on delta hedging
04 Real option-Greeks
05 Real option-real option prcing
01 Investment appraisal focus on profitability
02 Investment appraisal focus on liquidity
03 Investment appraisal focus on risk
04 Discussing
05 Capital rationing
3.Part B Financing
00 Part B Introduction
01 Source of financing
02 Considerations when choosing source of finance
01 Cost of debts
01 Cost of debts-practice
02 Valuation
03 Bond duration
04 Modified duration and convexity
4.Part C Merger and acquisition
00 Part C Introduction
01 M&A additional value
02 Cnsideration calculation&Max Consideration and max premium
01 Effcient market
02 Asset valuation model
03 Relative valuation model
04 Flow valuation model
05 BSOP method for valuation
05 Discussion ablout M&A
5.Part D Reconstruction
00 Part C Introduction&Credit agencies
02 Business reconstruction and finance reconstruction
00 WACC复习
01 Impact on WACCRisk adujsted WACC
02 Impact on statement of financial position
03 Impact on EPS and gearing
04 Impact on stakeholder
6.Part E Risk management
01 Discussions ablout risk management
01-FRA
02 Future
03 Option on futures
04 Collar
05 Swap
00 types of risk
01 Forward &02 Future
03 Option on forward
04 Option on future
05 Netting
06 Swaps
07 Money market hedging
7.Part F Dividend
01 Dividends irrelevant theory
02 Dividends policy analysis
03 Dividend capacity=FCFE
04 Ethical issues
8.Part G Performance evaluating
01 Performance evaluating
9.Part H Current issues
01 Current issues
1.基础班
Introduction
Chapter 1 Accounting for management
Chapter 2 Data and information
Chapter 3 Presenting information
Chapter 4 Cost classification and behaviour-1
Chapter 4 Cost classification and behaviour-2
Chapter 5 Summarising and analysing data-1
Chapter 5 Summarising and analysing data-2
Chapter 5 Summarising and analysing data-3
Chapter 6 Forecasting-1
Chapter 6 Forecasting-2
Chapter 6 Forecasting-3
Chapter 6 Forecasting-4
Chapter 7 Accounting for materials-1
Chapter 7 Accounting for materials-2
Chapter 7 Accounting for materials-3
Chapter 7 Accounting for materials-4
Chapter 7 Accounting for materials-5
Chapter 8 Accounting for labour-1
Chapter 8 Accounting for labour-2
Chapter 9 Accounting for overhead-1
Chapter 9 Accounting for overhead-2
Chapter 10 Absorption and marginal costing-1
Chapter 10 Absorption and marginal costing-2
Chapter 11 Job, batch, process and service costing-1
Chapter 11 Job, batch, process and service costing-2
Chapter 11 Job, batch, process and service costing-3
Chapter 12 Alternative costing methods
Chapter 13 Budgeting-1
Chapter 13 Budgeting-2
Chapter 13 Budgeting-3
Chapter 13 Budgeting-4
Chapter 13 Budgeting-5
Chapter 13 Budgeting-6
Chapter 14 Project appraisal-1
Chapter 14 Project appraisal-2
Chapter 14 Project appraisal-3
Chapter 15 Variance analysis-1
Chapter 15 Variance analysis-2
Chapter 15 Variance analysis-3
Chapter 15 Variance analysis-4
Chapter 15 Variance analysis-5
Chapter 16 Performance measurement overview
Chapter 17 Financial performance measurement
Chapter 18 Non-financial performance measurement
1.基础班
0 Introduction
Chapter 1 Introduction to Accoutning(1)
Chapter 1 Introduction to Accoutning(2)
Chapter 1 Introduction to Accoutning(3)
Chapter 2 The Regulatory Framework
Chapter 3 The IASB’s Conceptual framework(1)
Chapter 3 The IASB’s Conceptual framework(2)
Chapter 3 The IASB’s Conceptual framework(3)
Chapter 4 The double-entry book-keeping（1）
Chapter 4 The double-entry book-keeping（2）
Chapter 4 The double-entry book-keeping（3）
Chapter 5 The accounting system(1)
Chapter 5 The accounting system(2)
Chapter 6 Trading and Sales tax(1)
Chapter 6 Trading and Sales tax(2)
Chapter 7 Inventory
Chapter 8 Tangible non-current assets（1）
Chapter 8 Tangible non-current assets（2）
Chapter 8 Tangible non-current assets（3）
Chapter 8 Tangible non-current assets（4）
Chapter 9 Intangible non-current assets
Chapter 10 Accruals and Prepayments
Chapter 11 Irrecoverable debts and Allowance
Chapter 12 Provisions and Contingencies
Chapter 13 Capital structure and Finance costs(1)
Chapter 13 Capital structure and Finance costs(2)
Chapter 13 Capital structure and Finance costs(3)
Chapter 14 Trial balance & Correction of errors
Chapter 15 Cash & Bank reconciliation
Chapter 16 Trade receivables and trade payables
Chapter 17 Preparation of financial statements for sole trader （1）
Chapter 17 Preparation of financial statements for sole trader （2）
Chapter 18 Preparation of financial statements for companies
Chapter 19 Events after the reporting period
Part F题目讲解-Shuswap Co
Part F题目讲解-Arthur Co
Chapter 20 Statement of cash flows（1）
Chapter 20 Statement of cash flows（2）
Chapter 20 Statement of cash flows（3）
Chapter20题目讲解-Emma Co
Chapter20题目讲解-Sioux Co
Chapter20题目讲解-Snowdrop Co
Chapter 21 Incomplete records
Chapter 22 Introduction to consolidated financial statements
Chapter 23 The consolidated statement of financial position(1)
Chapter 23 The consolidated statement of financial position(2)
Chapter 23 The consolidated statement of financial position(3)
Chapter 24 The consolidated statement of profit or loss
Part G题目讲解-Swing and Cat Co
Part G题目讲解-Black and Bury Co
Chapter 25 Interpretation of financial statements
1.基础班
The Introduction of LW
Chapter 1 Law and the legal system(1)
Chapter 1 Law and the legal system(2)
Chapter 2 Sources of law(1)
Chapter 2 Sources of law(2)
Chapter 2 Sources of law(3)
Chapter 3-4 Formation of contract(1)
Chapter 3-4 Formation of contract(2)
Chapter 3-4 Formation of contract(3)
Chapter 3-4 Formation of contract(4)
Chapter 5 Content of contracts(1)
Chapter 5 Content of contracts(2)
Chapter 6 Breach of contract and remedies(1)
Chapter 6 Breach of contract and remedies(2)
Chapter 6 Breach of contract and remedies(3)
Chapter 7 The law of torts and professional negligence(1)
Chapter 7 The law of torts and professional negligence(2)
Chapter 8 Contract of employment(1)
Chapter 8 Contract of employment(2)
Chapter 9 Dismissal and redundancy
Chapter 10 Agency law
Chapter 11 Partnership
Chapter 12 Corporations and legal personality(1)
Chapter 12 Corporations and legal personality(2)
Chapter 13 Company formation
Chapter 14 Constitution of company(1)
Chapter 14 Constitution of company(2)
Chapter 15 Share capital(1)
Chapter 15 Share capital(2)
Chapter 16 Loan capital(1)
Chapter 16 Loan capital(2)
Chapter 17 Capital maintenance and dividend law(1)
Chapter 17 Capital maintenance and dividend law(2)
Chapter 18 Company directors(1)
Chapter 18 Company directors(2)
Chapter 19 Other company officer
Chapter 20 Company meetings and resolution
Chapter 21 Insolvency and administration(1)
Chapter 21 Insolvency and administration(2)
Chapter 22 Fraudulent and criminal behaviour
1.基础班
F5-introduction
Lesson 1- Management actvities
Lesson 2- Accounting information
Lesson 3-Information systems
Lesson 4-Big data
Lesson 5-Absorption costing
Lesson 6-Marginal costing
Lesson 7-Activity based costing
Lesson 8-Target costing
Lesson 9-Life cycle costing
Lesson 10-Environmental accounting
Lesson 11-Throughput accounting-1
Lesson 11-Throughput accounting-2
Lesson 12-Limiting factor analysis-1
Lesson 12-Limiting factor analysis-2
Lesson 13-Throughput accounting&Limiting factor analysis计算总结
Lesson 14-CVP analysis-single product situation-1
Lesson 14-CVP analysis-single product situation-2
Lesson 15-CVP analysis-multi-product situation-1
Lesson 15-CVP analysis-multi-product situation-2
Lesson 16-Pricing decisions-1
Lesson 16-Pricing decisions-2
Lesson 16-Pricing decisions-3
Lesson 17-Relevant cost
Lesson 18- Short term decisions
Lesson 19-Risk and uncertainty-1
Lesson 19-Risk and uncertainty-2
Lesson 20-Quantitative techniques and standard cost-1
Lesson 20-Quantitative techniques and standard cost-2
Lesson 21-Budgetary systems and types of budget-1
Lesson 21-Budgetary systems and types of budget-2
Lesson 22-Variance analysis-1
Lesson 22-Variance analysis-2
Lesson 22-Variance analysis-3
Lesson 22-Variance analysis-4
Lesson 23-Performance measurement and control-1
Lesson 23-Performance measurement and control-2
Lesson 24-考前注意事项
1.精选题
精选题讲解 1
精选题讲解 2-1
精选题讲解 2-2
精选题讲解 3
精选题讲解 4
精选题讲解 5
精选题讲解 6
精选题讲解 7
精选题讲解 8
精选题讲解 9
精选题讲解 10
1.基础班
Chapter 0 introduction to FR-1(1)
Chapter 0 introduction to FR-1(2)
Chapter 1 the conceptual framework - 1(1)
Chapter 1 the conceptual framework - 1(2)
Chapter 1 the conceptual framework - 2
Chapter 1 the conceptual framework - 3(1)
Chapter 1 the conceptual framework - 3(2)
Chapter 1 the conceptual framework - 4
Chapter 2 the regulatory framework
Chapter 3.1 Tangible non-current assets - 1(1)
Chapter 3.1 Tangible non-current assets - 1(2)
Chapter 3.1 Tangible non-current assets - 2(1)
Chapter 3.1 Tangible non-current assets - 2(2)
Chapter 3.1 Tangible non-current assets - 3
Chapter 3.1 Tangible non-current assets - 4
Chapter 3.2 IAS40 Investment property - 1(1)
Chapter 3.2 IAS40 Investment property - 1(2)
Chapter 3.3 IAS23 Borrowing costs - 1(1)
Chapter 3.3 IAS23 Borrowing costs - 1(2)
Chapter 4 IAS38 Intangible assets - 1(1)
Chapter 4 IAS38 Intangible assets - 1(2)
Chapter 4 IAS38 Intangible assets - 1(3)
Chapter 5 Impairment of assets - 1(1)
Chapter 5 Impairment of assets - 1(2)
Chapter 5 Impairment of assets - 2
Chapter 6.1 IFRS 15 revenue from contract with customers - 1
Chapter 6.1 IFRS 15 revenue from contract with customers - 2(1)
Chapter 6.1 IFRS 15 revenue from contract with customers - 2(2)
Chapter 6.1 IFRS 15 revenue from contract with customers - 2(3)
Chapter 6.1 IFRS 15 revenue from contract with customers - 3(1)
Chapter 6.1 IFRS 15 revenue from contract with customers - 3(2)
Chapter 6.1 IFRS 15 revenue from contract with customers -4(1)
Chapter 6.1 IFRS 15 revenue from contract with customers -4(2)
Chapter 6.2 IAS 20 Government grants
Chapter 7 Introduction to groups
Chapter 8 The consolidated statement of financial position - 1(1)
Chapter 8 The consolidated statement of financial position - 1(2)
Chapter 8 The consolidated statement of financial position - 2(1)
Chapter 8 The consolidated statement of financial position - 2(2)
Chapter 8 The consolidated statement of financial position - 3
Chapter 9 The consolidated statement of profit or loss and other comprehensive income
Chapter 10 Accounting for associates
Chapter 11 Financial instruments - 1(1)
Chapter 11 Financial instruments - 1(2)
Chapter 11 Financial instruments - 2(1)
Chapter 11 Financial instruments - 2(2)
Chapter 11 Financial instruments - 2(3)
Chapter 12 IFRS 16 Leasing - 1
Chapter 12 IFRS 16 Leasing - 2(1)
Chapter 12 IFRS 16 Leasing - 2(2)
Chapter 12 IFRS 16 Leasing - 3(1)
Chapter 12 IFRS 16 Leasing - 3(2)
Chapter 12 IFRS 16 Leasing - 3(3)
Chapter 12 IFRS 16 Leasing - 4
Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period - 1(1)
Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period - 1(2)
Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period - 2(1)
Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period - 2(2)
Chapter 14 IAS 2 Inventory & IAS 41 Agriculture - 1(1)
Chapter 14 IAS 2 Inventory & IAS 41 Agriculture - 1(2)
Chapter 14 IAS 2 Inventory & IAS 41 Agriculture - 2
Chapter 15 Taxation - 1(1)
Chapter 15 Taxation - 1(2)
Chapter 15 Taxation - 2
Chapter 15 Taxation - 3(1)
Chapter 15 Taxation - 3(2)
Chapter 16 Presentation of published financial statements - 1
Chapter 16 Presentation of published financial statements - 2
Chapter 16 Presentation of published financial statements - 3
Chapter 17 Reporting financial performance - 1
Chapter 17 Reporting financial performance - 2
Chapter 17 Reporting financial performance - 3
Chapter 18 Earnings per share - 1(1)
Chapter 18 Earnings per share - 1(2)
Chapter 18 Earnings per share - 2
Chapter 19 Interpretation of financial statements - 1(1)
Chapter 19 Interpretation of financial statements - 1(2)
Chapter 19 Interpretation of financial statements - 2
Chapter 19 Interpretation of financial statements - 3(1)
Chapter 19 Interpretation of financial statements - 3(2)
Chapter 19 Interpretation of financial statements - 4(1)
Chapter 19 Interpretation of financial statements - 4(2)
Chapter 20 Limitations of financial statements and interpretation techniques
Chapter 21 statement of cash flow - 1(1)
Chapter 21 statement of cash flow - 1(2)
Chapter 21 statement of cash flow - 2
Chapter 21 statement of cash flow - 3
Chapter 22 Specialised, not-for-profit and public sector entities
1.基础班
Chapter 0 Introduction-V
Chapter 1 Audit and Other Assurance Engagement
Chapter 2 Legal process and Regulation
Chapter 3 Corporate Goverance(1)
Chapter 3 Corporate Goverance(2)
Chapter 3 Corporate Goverance(3)
Chapter 4 Professional ethics and quality control procedures(1)
Chapter 4 Professional ethics and quality control procedures(2)
Chapter 4 Professional ethics and quality control procedures(3)
Chapter 4 Professional ethics and quality control procedures(4)
Chapter 4 Professional ethics and quality control procedures(5)
Chapter 4 Professional ethics and quality control procedures(6)
Chapter 5 Internal Audit
Chapter 6 Risk Assessement（1）
Chapter 6 Risk Assessement（2）
Chapter 7 audit planning and documentation(1)
Chapter 7 audit planning and documentation(2)
Chapter 7 audit planning and documentation(3)
Chapter 8 Introduction to Audit Evidence(1)
Chapter 8 Introduction to Audit Evidence(2)
Chapter 9 Internal control(1)
Chapter 9 Internal control(2)
Chapter 9 Internal control(3)
Chapter 9 Internal control(4)
Chapter 10 Types of internal control-sales cycle
Chapter 10 Types of internal control-Purchases cycle
Chapter 10 Types of internal control-Payroll-1
Chapter 10 Types of internal control-Payroll-2
Chapter 10 Types of internal control-Cash
Chapter 10 Types of internal control-Inventory
Chapter 10 Types of internal control-Non-current Asset
Chapter 11 Audit sampling(1)
Chapter 11 Audit sampling(2)
Chapter 12 Substantive procedure
Chapter 12 Substantive procedure-Cash and bank-1
Chapter 12 Substantive procedure-Cash and bank-2
Chapter 12 Substantive procedure-Non-current assets-1
Chapter 12 Substantive procedure-Non-current assets-2
Chapter 12 Substantive procedure-Non-current assets-3
Chapter 12 Substantive procedure-Receivables and sales-1
Chapter 12 Substantive procedure-Receivables and sales-2
Chapter 12 Substantive procedure-Inventories-1
Chapter 12 Substantive procedure-Inventories-2
Chapter 12 Substantive procedure-Payables, accruals and purchases
Chapter 12 Substantive procedure-Provision and contingencies
Chapter 12 Substantive procedure-Payroll and directors’ emoluments-1
Chapter 12 Substantive procedure-Payroll and directors’ emoluments-2
Chapter 12 Substantive procedure-Accounting estimates
Chapter 12 Substantive procedure-Share issuance
Chapter 12 Substantive procedure-Bank loans
Chapter 13 Audit not-for- profit organizations and small organisations
Chapter 14 Audit Review And Finalization(1)
Chapter 14 Audit Review And Finalization(2)
Chapter 14 Audit Review And Finalization(3)
Chapter 15 Reports(1)
Chapter 15 Reports(2)
Chapter 16 Current issues and developments
套题讲解
1.基础班
Introduciton
Chapter 1 Financial Management and Financial Objectives(1)
Chapter 1 Financial Management and Financial Objectives(2)
Chapter 2 The economic environment for business(1)
Chapter 2 The economic environment for business(2)
Chapter 3 Financial markets，moeny markets and institutions(1)
Chapter 3 Financial markets，moeny markets and institutions(2)
Chapter 3 Financial markets，moeny markets and institutions(3)
Chapter 4 General knowledge of working capital management(1)
Chapter 4 General knowledge of working capital management(2)
Chapter 4 General knowledge of working capital management(3)
Chapter 5 Management of working capital(1)
Chapter 5 Management of working capital(2)
Chapter 5 Management of working capital(3)
Chapter 5 Management of working capital(4)
Chapter 6 Working capital finance and investment
Chapter 7 General investment appraisal(1)
Chapter 7 General investment appraisal(2)
Chapter 7 General investment appraisal(3)
Chapter 8 Application of NPV(1)
Chapter 8 Application of NPV(2)
Chapter 8 Application of NPV(3)
Chapter 9 Specific investment appraisal(1)
Chapter 9 Specific investment appraisal(2)
Chapter 10 Risk and uncertainty(1)
Chapter 10 Risk and uncertainty(2)
Chapter 11 Sources of Finance(1)
Chapter 11 Sources of Finance(2)
Chapter 11 Sources of Finance(3)
Chapter 12 Cost of debt(1)
Chapter 12 Cost of debt(2)
Chapter 13 Cost of equity(1)
Chapter 13 Cost of equity(2)
Chapter 13 Cost of equity(3)
Chapter 14 Gearing and capital structure(1)
Chapter 14 Gearing and capital structure(2)
Chapter 15 Dividend policy(1)
Chapter 15 Dividend policy(2)
Chapter 16 Market efficiency
Chapter 17 Business valuation(1)
Chapter 17 Business valuation(2)
Chapter 17 Business valuation(3)
Chapter 18 Foreign currency risk management(1)
Chapter 18 Foreign currency risk management(2)
Chapter 18 Foreign currency risk management(3)
Chapter 18 Foreign currency risk management(4)
Chapter 18 Foreign currency risk management(5)
Chapter 19 Interest rate risk management(1)
Chapter 19 Interest rate risk management(2)
机考操作-1
机考操作-2
1.基础班
introduction
00 Chapter 0 Syllabus and study guide
01 Chapter 1 objective and Qualitative characteristics
02 Chapter 1 The elements of financial statements
03 Chapter 1 Measurement bases
01 Chapter 2 Initial measurement
02 Chapter 2 Subsequent measurement
03 Chapter 2 Revaluatoion model的补充1
04 Chapter 2 Revaluation model 补充2
01 Chapter 3 Investment property复习
02 Chapter 3 Transfer and exercise
01 Chapter 4 definition and recognition
02 Chapter 4 measuremnet
03 Chapter 4 example 1
01 Chapter 5 impairment of assets基础知识
02 Chapter 5 CGU
01 Chapter 6 Inventories
01 Chapter 7 IAS 41 Agriculture
01 Chapter 8 IFRS 13 definition
02 Chapter 8 Framework for measuring fair value
03 Chapter 8 non-financial assets和总结
01 Chapter 9 Government Grants
01 Chapter 10 IAS 23 Borrowing Costs
01 Chapter 11 IAS 37基本知识
02 Chapter 11 Specific types of provision
03 Chapter 11 example 1
01 Chapter 12 IAS 10
01 Chapter 13 current tax
02 Chapter 13 deferred tax基本内容
03 Chapter 13 deferred tax的计算
04 Chapter 13 other temporary difference
01 Chapter 14 recognition exemptions
02 Chapter 14 lessee accounting基本介绍
03 Chapter 14 lessee accounting计量
04 Chapter 14 reassessment of lease liability
05 Chapter 14 lessor accounting
06 Chapter 14 sales and leaseback
01 Chapter 15 Short term benefits
02 Chapter 15 defined contribution plan
03 Chapter 15 defined benefit plan介绍
04 Chapter 15 past service cost and example
05 Chapter 15 SOFP account-netted off
01 Chapter 16 definition
02 Chapter 16 Classification as liability vs equity
03 Chapter 16 equity instruments
04 Chapter 16 financial assets
05 Chapter 16 金融资产其他内容
06 Chapter 16 impairment of financial assets
07 Chapter 16 presentation and example
08 Chapter 16 financial liability
09 Chapter 16 compound financial instruments
10 Chapter 16 Hedged accounting
11 Chapter 16 Example
12 Chapter 16 cash flow hedges
13 Chapter16 Discontinue of hedges
14 Chapter16 Embedded derivative
01 Chapter 17 step1--step 3
02 Chapter 17 step 4--step 5
03 Chapter 17 Specific guidance in IFRS 15
01 Chapter 18 1. Definition of share-based payment
02 Chapter 18 equity settled share-based payments
03 Chapter 18 IFRS 2 其他内容
01 Chapter 19 Non-current assets held for sale
02 Chapter 19 Discontinued operation
01 Chapter 20 IAS 8
01 Chapter 21 IAS 21外币交易知识点
02 Chapter 21 example
01 Chapter 22 基本介绍
02 Chapter 22 3. IFRS 3 Business Combinations
03 Chapter 22 goodwill at DOA
04 Chapter 22 goodwill impairments
05 Chapter 22 Consolidated SOFP
06 Chapter 22 Consolidated SOPL and OCI
01 Chapter 23 IAS 28 associate
01 Chapter 24 IFRS 11 Joint arrangements
01 Chapter 25 investment to associate and investment to subsidiary
02 Chapter 25 Associate to subsidiary
03 Chapter 25 contro is retained
01 Chapter 26 disposal crossing accounting boundary
02 Chapter 26 Control is retained
01 Chapter 27 资产负债表的折算
02 Chapter 27 利润表的折算
01 Chapter 28 1. Definitions and format
02 Chapter 28 Dividend received from associate
03 Chapter 28 cash flows on subsidiary and associate
04 Chapter 28 exemple
01 Chapter 29 ethics
01 Chapter 30 IAS 24 理论内容
02 Chapter 30 example
01 Chapter 31 理论部分
02 Chapter 31 example
01 Chapter 32 IAS 34 中期财务报表
01 Chapter 33 Interpreting 1
01 chapter 34 IAS 34 Interpreting financial statements for different stakeholders 2
01 Chapter 35 current issue
1.基础班
Chapter 1 Strategic Management Accounting
Chapter 2 Performance Hierarchy
Chapter 3 Budgeting(1)
Chapter 3 Budgeting(2)
Chapter 3 Variance Analysis(1)
Chapter 3 Variance Analysis(2)
Chapter 3 Learning Curve& Controllability
Chapter 4 Business Structure-Functional Form
Chapter 4 Divisional Form &Network Organisation(1)
Chapter 4 Divisional Form &Network Organisation(2)
Chapter 4 Manufacturing And Service Business(1)
Chapter 4 Manufacturing And Service Business(2)
Chapter 4 Business Process Re-Engineering (Bpr)(1)
Chapter 4 Business Process Re-Engineering (Bpr)(2)
Chapter 4 Business Integration(1)
Chapter 4 Business Integration(2)
Chapter 5 Stakeholder analysis(1)
Chapter 5 Stakeholder analysis(2)
Chapter 5 Environmental management accounting(1)
Chapter 5 Environmental management accounting(2)
Chapter 6 Risk& Uncertainty(1)
Chapter 6 Risk& Uncertainty(2)
Chapter 6 Risk& Uncertainty(1)
Chapter 6 Risk& Uncertainty(2)
Chapter 7 External influence-PEST(1)
Chapter 7 External influence-PEST(2)
Chapter 7 Porter's five forces
Chapter 7 BCG& SWOT analysis(1)
Chapter 7 BCG& SWOT analysis(2)
Chapter 8 Management information system(1)
Chapter 8 Management information system(2)
Chapter 8 Management information system(3)
Chapter 8 Management information system(4)
Chapter 9 Lean management system
Chapter 9 Lean management system
Chapter 10 New development in MIS(1)
Chapter 10 New development in MIS(2)
Chapter 11 Benchmarking(1)
Chapter 11 Benchmarking(2)
Chapter 12 Management report(1)
Chapter 12 Management report(2)
Chapter 12 Management report(3)
Chapter 13 Financial analysis(1)
Chapter 13 Financial analysis(2)
Chapter 13 Financial analysis(3)
Chapter 13 Financial analysis(4)
Chapter 14 Divisional performance(1)
Chapter 14 Divisional performance(2)
Chapter 14 Transfer pricing(1)
Chapter 14 Transfer pricing(2)
Chapter 15 Non-financial performance indicator(1)
Chapter 15 Non-financial performance indicator(2)
Chapter 16 Performance management and appraisal(1)
Chapter 16 Performance management and appraisal(2)
Chapter 17 Alternative views of PM(1)
Chapter 17 Alternative views of PM(2)
Chapter 17 Alternative view of PM(3)
Chapter 18 Corporate failure(1)
Chapter 18 Corporate failure(2)
1.Introduction
0-Introduction
0.Introduction
2.Chapter 1 The Uk tax system
1-1 The overall function and purpose of tax
1-2 Types of tax
1-3 Overall structure and UK tax system
1-4 Sources of revenue law and practice
1-5 Tax avoidance and tax evasion
1-6 Ethical and professional approach
1-7 Double taxation agreements
3.Chapter 2 Outline of Income Tax
2-1 The Uk resident
2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation
2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)
2-6 Personal allowance (PA)
2-7 Tax rate
2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)
2-9 Spouse special arrangements
2-10 Accrued income scheme
4.Chapter 3 Trading Incomes
3-1 The badges of trade
3-2 Pro forma for tax adjusted trading profit
3-3 Adjustment of expenditure
3-4 Adjustment of income
3-5 Cash basis for small business
5.Chapter 4 Basis of Assessment
4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis
6.Chapter 5 Capital Allowances
5-1 Defination of Capital allowance
5-2 Classification of plant & machinery
5-3 Allowance
7.Chapter 6 Property Income
6-1 Property bussiness income
6-2 Rent a room relief
6-3 Furnished holiday letting profit
8.Chapter 7 Relief for Individual Trading Losses
7-1 Trading profit assessment
7-2 Trade loss relief against general income
7-3 Carry forward trade loss relief
7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade
7-6 Terminal trade loss relief & 7.The choice between loss reliefs
9.Chapter 8 Partnerships
8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p
10.Chapter 9 Benefits
9-1 General rule & 2.Living accommodation benefit
9-3 Living expenses of living accommodation
9-4 Company car and fuel benefit
9-5 Beneficial loan
9-6 Private use of employer's assets
9-7 Other benefits & 8.Exmept benefits
11.Chapter 10 Income from Employment
10-1 Employment and self employment & 2.Basis of assessment for employment income
10-3 Allowable deductions
10-4 Statutory approved mileage allowances
10-5 The PAYE system
12.Chapter 11 National Insurance Contributions and Pension
11-1 Scope of national insurance contribution
11-2 Choice of business medium
11-3 Types of pension scheme & 4.Tax relief rules for pension
11-5 Annual allowance & 6.Lifetime allowance
13.Chapter 12 Self-assessment Individuals
12-1 Self-assessment system introduction & 2.Tax return
12-3 Payment of income tax and CGT
12-4 HMRC power
14.Chapter 13 Outline of Corporation Tax
13-1 Company Residence
13-2 Accounting Period
13-3 Layout of a corporation tax computation
13-4 Tax rate
13-5 Dividends income & 6.Long periods of account
15.Chapter 14 Computing the Corporation Tax
14-1 Trading income
14-2 Property income
14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation
16.Chapter 15 Relief for Corporation Trading losses
15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit
15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6
17.Chapter 16 Group of Companies
16-1 Assiciated companies(≥50%）& 2.75% subsidiaries (group relief group)
16-3 Chargeable gain group
16-4 Choice of business medium
18.Chapter 17 Self-assessment:Companies
17-1 Tax return
17-2 Payment of corporation tax and interest.mp4
19.Chapter 18 Chargeable gain:individual
18-1 Chargeable persons, disposals and assets & 2.Computing a gain or loss
18-3 The annual exempt amount
18-4 Capital losses
18-5 Transfers between spouses civil partners
18-6 Part disposals
18-7 The damage, loss or destruction of an asset
18-8 Chattels
18-9 Principal private residence relief (PPR)
18-10 Business relief-1
18-10 Business relief-2
18-11 Shares and securities
20.Chapter 19 Chargeable gain:companies
19-1 Corporation tax on chargeable gains & 2.Indexation allowance
19-3 Disposal of shares by companies
19-4 Rollover relief & 5.Capital loss
21.Chapter 20 Value added tax
20-1 The principles of VAT
20-2 Registration
20-3 Deregistration
20-4 Accounting for and administering VAT
20-5 Calculation of VAT
20-6 VAT invoices and records
20-7 Penalties
20-8 Special schemes
20-9 Overseas aspects
22.Chapter 21 Inheritance Tax
21-1 Definition
21-2 Rate of tax & 3.Taper relief
21-4 Computation format
21-5 Tax liability on death estate
21-6 Payment of IHT & 7.Advantages of lifetime transfers
21-8 Transfer of a spouse's unused nil rate band
21-9 Basic inheritance tax planning
23.sample paper
Section A Q1-15
Section B Q1
Section B Q2
Section B Q3-4
2020-10-30 16:12
老师的课程最大的特点就是将历年考点梳理得很全面，省时易懂通透，制定学习计划，特别适合上班族.
2020-06-25 16:32
课程内容很好，直击重点，五星好评，十分推荐大家！
2020-05-05 17:01
讲的很仔细，能帮助我从长期课程学习中应对通过考试，还教会简单学习的方法，非常有实力！
2020-03-20 11:27
老师讲的精彩生动，基础不太好的也能听懂，棒棒哒
