海南科普：CGA加拿大注册会计师国际教育课程概述

海南科普：CGA加拿大注册会计师国际教育课程概述！有需求的同学快来看看~
 

　　CGA-Canada's International Education Courses
 

　　This introductory course in financial accounting reviews the accounting cycle and the preparation of financial statements. Topics include accounting for merchandising activities, internal control and accounting for cash, temporary investments and accounts receivable, inventories and cost of goods sold, capital assets, current and long-term liabilities, partnership accounting and accounting for corporations, as well as the cash flow statement.
 

　　This intermediate financial accounting course focuses on the asset side of the balance sheet. The first part of the course covers financial reporting and accounting concepts, income statement and balance sheet presentation, the cash flow statement, and revenue and expense recognition. The valuation of notes receivable, investment in debt securities, and leases are studied. The second half of the course covers current monetary balances, inventory and cost of goods sold, temporary and long-term investments, and capital assets. Computer software is used to demonstrate accounting concepts and procedures and to provide hands-on experience.
 

　　This intermediate financial accounting course emphasizes liabilities and equities. Topics include legal and financial aspects of partnerships and corporations; current and long term liabilities; shareholder equity; complex debt and equity instruments; leases; accounting for income taxes; pension costs and obligations; accounting changes; cash flow statement; and the analysis of financial statements. Computer software is used to illustrate concepts and provide hands-on experience.
 

　　This advanced financial accounting course provides an in-depth study of six major areas of advanced financial accounting: international standard setting, financial instruments, income tax allocation, long-term inter-corporate investments, foreign currency translation and the consolidation of foreign operations, and not-for-profit and public sector accounting. Computer spreadsheets are used to demonstrate concepts and provide practice in advanced financial accounting.
 

　　This advanced course in financial accounting includes in-depth treatment of current issues and problems in the field. Topics cover the contributions of economics, finance, and other disciplines to accounting theory; the practical and theoretical problems of the present value model; foreign exchange accounting; hedging; the process and issues of standard-setting; agency theory; and other topics related to specific industries or sectors of the economy.
 

　　This introductory course introduces the auditing principles and procedures applicable to external auditing and although many of the concepts apply to the other types of audits, such as management or internal audits, the focus of this course is on the external or attest audit. Topics include reporting; professional standards and ethics; legal liability; audit objectives; audit evidence; planning and analysis; materiality and risk; internal control; audit sampling; and EDP auditing. The functions and procedures related to the revenue and collection cycle, acquisition and expenditure cycle, production and payroll cycle, as well as finance and investment cycle are also studied.
 

　　This course introduces the main concepts and practices of management accounting. The main topics are cost accounting fundamentals, job and process costing, cost-volume-profit analysis, budgeting and control, inventory costing, and information for management control and decision analysis. Computer spreadsheets are used to illustrate concepts and provide hands-on experience.
 

　　This course develops a conceptual understanding of the role of management accounting information. Students learn to perform analyses to support managerial decisions, design and implement effective management control systems, and develop an awareness of the moral responsibilities of management accountants. Topics include management accounting and management decisions; relevant information and complications in short-run decisions; capital budgeting; contemporary approaches to product costing; activity-based management; agency theory; responsibility accounting and transfer pricing; and ethical considerations. Computer spreadsheets are used to illustrate concepts and provide hands-on experience.
 

　　高顿网校小编寄语：世人缺乏的是毅力，而非气力。