迪肯DEAKIN MAA363 考点资料整合

loveloveE1le · 发表于 2013-7-16 00:04:00

DEAKIN UNIVERSITY MAA363 CORPORATE ACCOUNTING
所有考试章节的知识点整合
TOPIC 1(CH 1 & 2):
SOURCE OF EXTERNAL FINANCIAL REPORTING REGULATIONS
CONCEPTUAL FRAMEWORK
REPORTING ENTITY
QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS
ELEMENTS OF FINANCIAL STATEMENTS
TOPIC 2 (CH 4 & 6)
IMPAIRMENT OF ASSETS
REVALUATION INCREMENTS / DECREMENTS
SURPLUS / LOSS ON REVALUATION
REVERSAL OF REVALUATION INCREMENTS / DECREMENTS
2 MODELS
TOPIC 3 (CH 6 & 10)
FINANCE LEASE VS. OPERATING LEASE
CALCULATION OF MLPs
MANUFACTURES / DEALERS
INCOME TAX
TAX BASE & TEMPORARY DIFFERENCE
CALCULATING TAXABLE PROFIT FROM ACCOUNTING PROFIT
DTA / DTL & JOURNAL ENTRIES
UNUSED TAX LOSSES
TOPIC 4 (CH 15)
REVENUE
PUT OPTION & CALL OPTION
CONSTRUCTION CONTRACTS & JOURNAL ENTRIES
TOPIC 5 (CH 27)
CALCULATION OF GOODWILL
ELEMENTS OF CONTROL
CONSOLIDATION CONCEPT
NCI
CONSOLIDATION ADJUSTING ENTRIES
完全根据Deakin现阶段考试模式，要求整理的对Final绝对有帮助
本人这学期maa363拿的是HD
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