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課程簡介
本課程專為應付LCCI LCCI Level 4 Financial Accounting (財務會計) 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, 2 and 3 revisited
2. Long term contracts
3. Statutory accounts of limited companies
4. Issue of shares
5. Accounting policies (FRS 18)
6. Accounting for government grants
7. Accounting for research and development (SSAP 13)
8. Events after the balance sheet date (FRS 21)
9. Provisions, contingent liabilities and contingent assets (FRS 12)
10. Company amalgamations
11. Capital reconstructions, including capital reductions
12. Cash flow statements (FRS 1 revised)
13. Budgetary control
14. Accounting for changing prices
15. Analysis of businesses and business opportunities
16. Users of accounts
17. Investment accounts
18. Auditing |
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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 i.e. no questions will be compulsory
4. Any question can relate to more than one topic area from the syllabus
5. All syllabus topics are considered to be of equal importance
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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 4 Financial Accounting考試。
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入學資格
必須具備高級會計常識。
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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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