What you'll learn
The purpose of financial reports. This is vitally important because only then can good quality reports be designed and produced for the users.
Main elements of financial reports. This explains the contents of the main financial reports.
Accounting standards. These are essentially the rules that need to be followed when financial statements are set up.
Accounting concepts. The theory underpinning accounting, this gives guidance on how to deal with different transactions.

Requirements
There are no pre-requisites for this course.

Description
This is the first video of 14 videos that cover the ACCA Financial Accounting FA module at the Applied Knowledge level. This gives a fantastic introduction to this important accounting subject. The syllabus of the Financial Accounting Module has seven parts, labelled A to I as follows:A Explain the context and purpose of financial reporting.B Define the accounting principles, concepts and qualitative characteristics of useful financial information.C Demonstrate the use of double-entry and accounting systems.D Record transactions and events.E Perform reconciliations.F Prepare a trial balance.G Prepare financial statements H Prepare basic consolidated financial statements.I Interpret financial statements.This video teaches all you need to know about part A of the syllabus. It starts by discussing the purpose of financial reporting. Essentially this involves producing information in an understandable format, that is useful to the users of these reports. There are a variety of different users, so accountants must make reports extensive enough to satisfy these different requirements. We briefly cover the main elements of financial reports, along with accounting standards and accounting concepts.Financial accounting is very important for companies and the economy in general, so there are a lot of laws and regulations in force. We discuss this regulatory framework and the responsibilities of people who oversee corporate governance.A very useful introduction for anyone who wants to learn more about Financial Accounting.

Overview
Section 1: Introduction

Lecture 1 The purpose of financial reporting

Section 2: Overview of financial accounting

Lecture 2 Overview of Financial Reporting

Section 3: Main purpose of Financial Accounting

Lecture 3 Main purpose of Financial Accounting

Section 4: The foundations of Financial Accounting

Lecture 4 The foundations of Financial Accounting

Section 5: Regulation of Financial Accounting

Lecture 5 Regulation of Financial Accounting

Section 6: What is good financial information?

Lecture 6 What is good financial information?

Section 7: Quiz; four short questions with the answers to help you remember

Lecture 7 Quiz: four short questions with the answers to help you remember

This is the first of 14 detailed videos covering Financial Accounting. It follows the syllabus of ACCA Applied Knowledge level.

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