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.
　　高頓網校小編為ACA學員們介紹一下英國的旅游景點：溫莎城堡是英國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，經常在此進行官方和私人的活動。如果你看到城堡升起了君主旗，說明女王正在里面。
 
 ACA官方微信
掃一掃微信，*9時間獲取ACA考試報名時間和考試時間提醒
 高頓網校特別提醒：已經報名2014年ACA考試的考生可按照復習計劃有效進行！另外，高頓網校ACA課程即將推出，通過針對性地講解、訓練、答疑、模考，對學習過程進行全程跟蹤、分析、指導，可以幫助考生全面提升備考效果。
 
　　報考指南： 2014年ACA考試報考指南 
　　考前沖刺：ACA考試經驗分享   考試輔導