本人正在弄CPAA的职业评估，这几天再做课程描述，想要cpaa的syllabus来做参考，无聊，cpaa的官网挂了，好几天上不去。。。。。这个很影响我的进度，我必须在12号之前搞好。。。。。
谢谢筒子，有的麻烦联系QQ 1502325193或者直接劳驾发一份到[email protected]
我给个样本如下，那天只是download 会计一门的，后悔，第二天网就挂了
Topics:
1. Introduction to accounting 1.1 Explain the role and purpose of accounting 1.2 Explain the meaning of generally accepted accounting principles 1.3 Define and apply accounting concepts
1.3.1.Cost principle 1.3.2 Monetary unit assumption 1.3.3 Economic entity assumption 1.3.4 Time period assumption - recognition of income and expenses 1.3.5 Accrual basis of accounting 1.3.6 Going concern assumption 1.3.7 Fair presentation 1.3.8 Substance over form
1.4 Identify and explain the basic accounting equation
1.4.1 Prepare an accounting equation from given data 1.4.2. Define and identify assets, liabilities and owners' equity
1.5 Identify the purpose of the Statement of Financial Position 1.6 Identify the purpose of the Statement of Comprehensive Income
2. Types of business entities - sole trader, partnerships, companies 2.1 Identify and define a service entity and a retail entity 2.2 Compare and contrast a service entity and a retail entity 2.3 Identify and define types of business entities - sole trader, partnership, limited liability company 2.4 Identify the characteristics of a sole trader, a partnership and a company 2.5 Identify the advantages and disadvantages of operating as a sole trader, partnership and limited liability company 2.6 Identify the users of accounting information 2.7 Identify and differentiate the information needs of different users of financial statements
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