Syllabus content of the Foundation of Accounting Exam syllabus

Chapter 1: General

Section 1: Overview of Accounting

I. Concepts and Characteristics of Accounting

(1) Concepts of Accounting

(2) Basic Characteristics of Accounting

1. Accounting uses money as the main unit of measurement

2. Accounting has a range of specialized methods

3. Accounting has the basic functions of The basic functions of accounting and supervision

4. The essence of accounting is management activities

Basic Functions of Accounting

(A) Accounting Functions of Accounting

(B) Supervisory Functions of Accounting

Three Accounting Objects and Specific Contents of Accounting

(A) Accounting Objects

Accounting Objects

(A) Accounting Objects

(A) Accounting Objects p>(a) accounting objects

(b) the specific content of accounting

1. money and securities received and paid

2. property receipt and distribution, increase or decrease and use

3. claims, debts and settlements

4. increase or decrease in capital

5. income, expenditure, expenses, costs

6. financial results and the calculation

6. Calculation and treatment of financial results

7. Other matters requiring accounting procedures and accounting

Section II Basic Accounting Assumptions

I. Accounting Subjects

II. Going Concern

III. Accounting Periods

IV. Monetary Measurement

Section III Basis of Accounting

II. Accrual System

III. Cash Basis

Chapter II Accounting Elements and Accounting Accounts

Section I. Accounting Elements

I. Recognition of Accounting Elements

(A) Assets

1. Definition of Assets

2. Classification of Assets

(2) Liabilities

1. Definition of Liabilities

2. Classification of Liabilities

(3) Owners' Equity

1. Definition of Owners' Equity

2. Classification of Owners' Equity

(4) Revenues

1. Definition of Revenues

2. Classification of Revenues

(5) Recognition of Accounting Elements

(1) Revenue

(v) Expenses

1. Definition of expenses

2. Classification of expenses

(vi) Profit

1. Definition of profit

2. Classification of profit

2. Measurement of Accounting Elements

(i) Historical cost

(ii) Replacement cost

(iii) net realizable value

(iv) present value

(v) fair value

Section 2 Accounting Accounts

I. Concepts of Accounting Accounts

II. Classification of Accounting Accounts

(a) Classification of Accounting Elements according to their attribution

1. Asset Class Accounts: Assets are classified into those reflecting current assets and those reflecting noncurrent assets according to the liquidity of the assets. Current assets and reflecting the liquidity of the accounts of non-current assets.

2. Liability accounts: According to the repayment period of liabilities are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3. Owners' equity accounts: according to the formation and nature of owners' equity can be divided into accounts reflecting capital and accounts reflecting retained earnings.

4. cost accounts: according to the different contents and nature of the cost can be divided into reflecting the cost of manufacturing accounts and reflecting the cost of labor.

5. Profit and loss accounts: according to the different contents of the profit and loss can be divided into reflecting the income of the account and reflect the cost of the account.

(B) according to the level of detail and the relationship between the information provided by the overall management of the classification

1. general ledger accounts, also known as the first level of accounts or general ledger accounts, it is the specific content of the accounting elements of the general classification, to provide general information on accounting accounts; general ledger accounts to reflect a variety of economic operations in general, is the basis of the general classification of accounting.

2. Detailed classified accounts, also known as detailed accounts, is a further classification of general classified accounts to provide more detailed and more specific accounting information.

3. The relationship between the general classification accounts and the subclassification accounts is that the general classification accounts to its subclassification accounts have the role of unity and control, and the subclassification accounts are the general classification accounts belonging to the complementary and illustrative.

Three, the setting of accounting accounts

(a) the principle of setting accounting accounts

1. Principle of legality: the set of accounting accounts should be in line with the provisions of the national unified accounting system.

2. Principle of relevance: the accounting entries should be set up to provide the accounting information needed by all parties concerned to meet the requirements of external reporting and internal management.

3. The principle of practicality: the accounting accounts should be set up in line with the unit's own characteristics, to meet the unit's actual needs.

(2) Common Accounting Items

Chapter 3 Accounting Equation and Double Entry

Section 1 Accounting Equation

Assets=Liabilities+Owners' Equity

(1) Accounting Equation

Assets=Equity

Assets=Liabilities+Owners' Equity

(2) The Impact of Economic Operations on the Effect of economic operations on the accounting equation

1. Effect on the equation "Asset=Equity"

(1) Equal increase in asset and equity at the same time

(2) Equal increase or decrease in the asset side, no change in equity

(3) Equal decrease in the asset and equity at the same time

(4) Equivalent increases and decreases on the equity side, no change in assets

2. Impact on the equation "Assets = Liabilities + Owners' Equity"

(1) Equivalent simultaneous increases in the asset and liability elements, no change in owners' equity

(2) Equivalent simultaneous decreases in the asset and liability elements

(3) Equal increases in the elements of assets and owners' equity at the same time

(4) Equal decreases in the elements of assets and owners' equity at the same time

(5) Equal increases and decreases in items within the elements of assets, with no change in the elements of liabilities and owners' equity

(6) Equal increases and decreases in items within the elements of liabilities, with no change in the elements of assets and owners' equity

(7) Equal increases in the elements of owners' Equivalent amounts of items within the equity element increase or decrease, the asset and liability elements remain unchanged

(8) The liability element increases, the owner's equity element decreases by the same amount, and the asset element remains unchanged

(9) The liability element decreases, the owner's equity element increases by the same amount, and the asset element remains unchanged

II. Revenue-Expense=Profit

Section 2: Double-entry accounting

I. Double-entry accounting

II. Debit and credit accounting

(1) Concepts of debit and credit accounting

(2) Notation of debit and credit accounting

(3) Structure of debit and credit accounting

1. Structure of asset accounting accounts

2. Structure of liabilities and owners' equity accounting accounts

2. Equity Accounting Accounts

3. Cost Accounts Accounts Accounts Accounts Accounts Accounts

4. Profit and Loss Accounts Accounts Accounts Accounts Accounts Accounts Accounts

(1) Income Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts

(2) Expense Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts

(3) Accounts Accounts Accounts Accounts Accounts Structure

4. Accounting entries

1. Correspondence of accounting accounts

2. Accounting entries

(F) Trial balance of the debit and credit method of accounting

1. Meaning of the trial balance

2. Classification of the trial balance

(1) Trial Balance of the incurred amount

Total of all the accounting accounts debit incurred in the current period = All Accounting account of the current period credit incidence of the total

(2) the balance of the trial balance method

All of the debit side of the accounting account of the opening balance of the total = all of the accounting account of the opening balance of the credit side of the total

All of the debit side of the accounting account of the total balance of the closing balance of all of the accounting account = all of the accounting account of the closing balance of the credit side of the total

Three, the general ledger accounts and the subheading accounts of the parallel Registration

(A) the relationship between general ledger accounts and detailed ledger accounts

(B) the parallel registration of general ledger accounts and detailed ledger accounts

(1) based on the same accounting documents (based on the same)

(2) the same direction of debits and credits (in the same direction)

(3) belonging to the same accounting period (in the same period)

(4) to the general ledger accounts (in the same period)

(4) the amount charged to the general ledger account and the total amount charged to the detailed ledger account to which it belongs to be equal (equal amount)

Chapter 4 Accounting Documents

Section 1: Overview of Accounting Documents

I. Concepts and Types of Accounting Documents

(1) Original Documentation

(2) Bookkeeping Vouchers

II. The role of accounting documents

(a) record economic operations, provide the basis for bookkeeping

(b) clear economic responsibility, strengthen internal control

Section 2 original documents

Original Documents

I. Types of Original Documents

(a) according to the source of the different categories

1. Self-manufactured vouchers

2. foreign vouchers

(2) according to the format of the different classifications

1. general vouchers

2. special vouchers

2. the basic contents of the original voucher

The basic contents of the original vouchers, usually referred to as vouchers, the elements, the main are: the name of the original vouchers, vouchers filled in the date, voucher number, the acceptance of the voucher, the name of the voucher, the voucher number, the voucher number, the voucher number, the voucher number, the voucher number, the voucher number. Date, voucher number, accept the name of the voucher unit (payer), the content of the economic business (including quantity, unit price, amount, etc.), fill in the unit signature, the relevant personnel (department head, the person in charge) signature, fill in the name of the voucher unit or fill in the name of the voucher, vouchers attachments.

Three, the original documents to fill in the requirements

(a) fill in the basic requirements of the original documents

1. records to be true

2. content to be complete

3. formalities to be complete

4. writing to be clear, standardized

5. numbering to be consecutive

6. shall not be altered, scratching, Scratching

7. fill in a timely manner

(2) the requirements for the filling of homemade vouchers

1. fill in a voucher

2. fill in cumulative vouchers

3. fill in the voucher

(3) fill in the requirements for foreign vouchers

Four, the review of the original vouchers

(a) Review of the authenticity of the original vouchers

(b) The original vouchers should be written in a clear and standardized manner

5. (A) review the authenticity of the original documents

(B) review the legality of the original documents

(D) review of the completeness of the original documents

(E) review the correctness of the original documents

(F) review of the timeliness of the original documents

Section III bookkeeping vouchers

Section IV.

I. Types of journal vouchers

(a) according to the content can be divided into receipt vouchers, payment vouchers and transfer vouchers

1. receipt vouchers

2. payment vouchers

3. transfer vouchers

(b) according to the way to fill in the vouchers can be divided into double vouchers and single-format vouchers

1. double vouchers

2. single vouchers

3. p>2. Single-format voucher

Basic content of the voucher

The voucher must have the following basic content:

(1) the name of the voucher;

(2) the date of the voucher;

(3) the number of the voucher;

(4) a summary of the content of the economic transactions;

(5) the accounting items involved in the economic transaction and its direction of accounting;

(6) the amount of the economic transaction;

(7) the marking of the bookkeeping;

(8) the number of the attached original vouchers;

(9) the signatures and seals of the relevant personnel such as the certificate maker, the auditor, the bookkeeper, and the head of the accountant, and the cashier's signature or seal for the collection vouchers and the payment vouchers. or seal.

Three, the filling requirements of the voucher

(a) the basic requirements

(b) the filling requirements of the voucher

(d) the filling requirements of the voucher

(e) the audit of the vouchers

1. whether the contents of the true

2. whether the items are complete

2. whether the contents are true

3. whether the content is true

3. whether the contents are true

4. whether the contents are true

5. Whether the items are complete

3. Whether the subjects are correct

4. Whether the amount is correct

5. Whether the writing is correct

Section 4: Transmission of Accounting Documents and Custody

A. Transmission of Accounting Documents

Transmission of Accounting Documents refers to the transmission procedure of Accounting Documents from the time of obtaining or filling out to the process of storage in the archives of the various departments and personnel in the unit. Transmission procedures between the relevant departments and personnel.

Second, the custody of accounting documents

Custody of accounting documents, accounting documents after the registration of the organization, binding and filing inventory.

Chapter V Accounting Books

Section 1: Overview of Accounting Books

I. The Concept of Accounting Books

Accounting books refer to a certain format consisting of pages, based on audited accounting vouchers, comprehensive, systematic and continuous recording of the economic transactions of the books. Each unit should be in accordance with the provisions of the national unified accounting system and accounting business needs to set up accounting books.

Two, the classification of accounting books

(a) classification by purpose

1. sequential books

2. classified books

3. checking books

(b) according to the format of the account page classification

1. two-column books

2. three-column books

3. multi-column books

4. Quantity-amount books

(3) Classification by external characteristics

Supermarket commodity supply and marketing contract