ACA Accounting - Module aim
To ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements.
On completion of this module, students will be:
· explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals
· explain the nature of internal controls and why they are important, document an organisation’s internal controls and identify weaknesses in internal control systems
· select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague
· understand the importance of ethical * to a professional and explain issues relating to integrity, objectivity, conflicts of interest, conflicts of loyalty, confidentiality and independence.
高頓網(wǎng)校小編為ACA學(xué)員們介紹一下英國(guó)的旅游景點(diǎn):溫莎城堡是英國(guó)女王的官方居所之一,也是世界上仍有人居住的城堡中*5、最古老的一座。與倫敦的白金漢宮、愛(ài)丁堡的荷里路德宮一樣,溫莎城堡也是女王主要的行政官邸,經(jīng)常在此進(jìn)行官方和私人的活動(dòng)。如果你看到城堡升起了君主旗,說(shuō)明女王正在里面。
掃一掃微信,*9時(shí)間獲取ACA考試報(bào)名時(shí)間和考試時(shí)間提醒