icaa 评估全程diy 10门通过,附课程描述示例

寂寞小零 · 发表于 2008-1-20 22:22:11

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由于是全程DIY，从准备ICAA评估资料到接到评估结果前前后后用了将近4个月时间，所幸的是评估结果是Suitable，10门通过，Fail掉的两门是：1，Accounting theory, professional and regulatory processes 2, Australian corporations law

开心的是中国的税法果然评估通过，看来澳洲的评估机构确实开始接受中国的税法和公司法（虽然我的公司法没通过），澳洲的公司法没有通过也在意料之中，因为我们整个描述里面只写了一门经济法而Legal framework and commercial law通过了。

和坛子里的Emillyue TX一样，我的ICAA也是在VET认证结束之前就CLOSED的，也就是说ICAA在接到VET认证结果之前已经将评估结果发出来了。这对后面的TX也是一个借鉴,看来ICAA评估也不是那么严谨的。

在这里要特别感谢CCEN和LINCC两位同学，她们夫妇很无私的将她们通过了评估的课程描述发给我们，供我们借鉴，虽然那个时候我们已经准备好了评估资料，但是在和他们的资料做过对比之后，我们选择了重新做资料，这也为我们评估的一次性通过奠定了基础。

寂寞小零 · 发表于 2008-1-21 09:31:55

我们花在准备课程描述上的时间特别长，拖拖拉拉的用了两个月时间。由于大学学的课程体系相对比较完善，所以在其他方面比较顺利。
  我那时大学学的课程有将近50门，在准备评估资料时，我选择了其中的15门课，具体是：中国税法、经济法。基础会计学。财务会计。成本会计。高等数学-微积分。线性代数。统计学。西方经济学（微观 /宏观）。会计电算化。管理会计。股份制会计.国际会计准则。高级财务管理。会计报表合并。审计学。国际贸易。每门课写了一页多一点纸（含中英文）
下面把ICAA要求的课程和我们准备的与之相对应的课程做一下对照，希望对后来的同学有所帮助。没有通过的两门大家也可以此为戒。

   ICAA 要求的课程                               我们准备的与之对应的课程
1. Accounting systems and process                         基础会计学
2、 Corporate accounting and reporting                                  财务会计/会计报表合并
3、 Accounting theory, professional and regulatory processes          国际会计准则
4、 Cost and Management Accounting                                     成本会计/  管理会计
5、 Corporate Finance                                                       股份制会计/ 高级财务管理
6、 Auditing and Assurance                                                                审计学
7、 Legal framework and commercial law                                     经济法
8、 Australian corporations law                                                          经济法
9、 Australian taxation law                                                                   中国税法
10、Information systems design and                                                 会计电算化development
11、Economics (micro and macro)                                                    西方经济学（微观 /宏观）
12、Quantitative methods                                                             高等数学-微积分/线性代数

寂寞小零 · 发表于 2008-1-21 11:19:59

记得自己在准备课程描述的时候也很困惑，不知道要将课程描述写到什么程度才可以，我想后面也会有很多DIY的TX也会有这样的困惑，所以下面将我们这次评估中准备的基础会计学贴出来，全部是自己一点一点写出来的，不一定很完善，也不一定要拘泥于这种描述方式，仅仅是供后来的TX参考一下：

科目：基础会计学
年份：
成绩：
学时：
教学内容：
会计的概念、职能及在现代社会中的作用；会计假设与会计核算的一般原则；交易、事项分析与会计恒等式；复式记账原理；会计凭证的填制；日记账和分类账的登记；过账与试算平衡；财务报表的格式；结账与转回分录；制造业经济活动循环与会计处理；内部控制与财产清查；资产负债表、利润表、现金流量表的编制及财务报表分析；会计准则及会计的职业道德等。通过本课程的学习，深刻理解并掌握复式记账原理及应用、凭证的填制、账簿的登记、财产清查、会计报表的编制等会计的基本理论知识；同时，熟练掌握会计实务的操作技能,进行基本的财务分析。

Subject: Basic Accounting
Year:
Grade:
Total Hours:
Main Contents:
1 Characteristic, function of accounting as an information system for decision making.
2 Accounting identical equation: Assets - Liabilities = Equity. Accounting elements: assets, liabilities, equity, revenue, cost, expenses
3 Double entry bookkeeping system
4 Accounting voucher, accounting book, and how to record sub-ledger and general ledger.
5 It helps me to  understand the account service procedures and the important items meaning in financial report -- such as accounting concept and its function,  the essential accounting factors and  the accounting equality; Accounting object, the accounting basic premises and the principles of equality, accountant the essential factor implication is the relations, the accounting form characteristic and its applicable scope
6 How to scientifically establish financial statement to help users making reasonable economic decisions with relative information. Including concept of accounting method, the account structure, Debit and credit account method, records the account with accounting entries in the system, the preparation for the financial statements and the financial analysis.
7 Introduction of the trial balance. I have learnt how to scientifically carry on enterprise accounting procedure and how to calculate the cost, the profit. I have learnt the scientific computation method which mainly includes:
(a) Cost aspect: the cost computation of assets obtained, the disposal of assets, the liability and the ownership interest, the product produced and so on.
(b) Profit and loss aspect: The identification of income, amortization of the expenses to different periods
(c) Profit aspect: the concept and computation of the gross profit, operating profit, the net profit meaning
8 Accounting standard, accounting concept understanding and statutory report requirement.
9 Non- current assets and liability identification and measurement. Including the fixed asset identification and the measurement (in the class of property appraised  it has more detail method of identification), long-term and short term investment identification and measurement, computation of capital's current value , liability identification and measurement.
10 Financial analysis. Analysis based on the demonstrative data from financial report, we use various formula to analyze, such as inventory turnover, the account receivable return turnover, the formula in Dupont financial model and so on, I have learned the simple analysis method by case study to the financial report.
11 Basic knowledge of ethic module.
Through above aspects’ study, I have deeper understanding to the accounting concept and the accounting procedure. It enables me to have the ability to make fair and just accounting process according to the enterprise financial information and also enables me to analyze the accounting information and prepare financial statement and the simple financial report to the decision-maker.