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課程簡介
本課程專為應付LCCI Level 3 Accounting (高級會計) 考試而度身訂造，教授內容專為參加LCCI考試而設。
凡修讀本課程的學生，教師將自行編製筆記影印派發給學生，筆記內容中、英對照，全港首創，照顧英文
程度較差的同學，令學習效果事半功倍。另外，此課程適合在職人士修讀以爭取基本會計常識，方便工作
上需要。
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課程內容
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1. Level 1 and 2 revisited
2. Valuation of stocks
3. Valuation of fixed assets
4. Changes in partnership interests
5. Admission or retirement of partners
6. Conversion into a company
7. Issue of shares and issue and redemption of debentures
8. Purchase of own ordinary shares and redemption of
preference shares
9. Rights and bonus (capitalisation) issues of shares
10. Distributable profits
11. Profits prior to incorporation
12. Consolidated profit and loss account
13. Consolidated balance sheet
14. Cash flow statements
15. Accounting ratios
16. Cash budgets
17. Budgeted trading and profit & loss account and / or balance
sheet
18. Introduction to decision making |
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考試形式
1. The time allowance for the examination is 3 hours
2. The examination paper will comprise 5 questions
3. Candidates are required to answer 4 questions. No question will be compulsory
4. Any question can relate to more than one topic area from the syllabus
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上課總小時
課程總共23堂，每堂2小時45分鐘，總共63小時。
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上課書本
學生無須出外購買書本，教師將自行編製筆記派發給學生，筆記內容中、英文對照，全港首創。
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代報考試
凡在本校就讀上述課程的學生，本校均可代報LCCI level 3 accounting考試。
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入學資格
必須具備中級簿記常識。
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授課語言
廣東話解釋內容，輔以英語。
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最新上課時間
詳情請致電2396 2611查詢。
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