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本課程專為應付LCCI Level 1 Book-keeping (初級簿記) 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。
1. The accounting equation and the basis of double-entry
book-keeping |
| 2. Recording transactions through double entry |
| 3. Balancing accounts |
| 4. Purchases / Sales / Returns |
| 5. The ledger: its subdivision |
| 6. Day books |
| 7. Bank facilities/methods of payment or receipt of money |
| 8. Cash book and cash discount |
| 9. Bank reconciliation |
| 10. Petty cash book and the imprest system |
| 11. Trial balance |
| 12. Adjusting for accruals and prepayments in the final accounts |
| 13. Depreciation of fixed assets |
| 14. The entries relating to bad debts |
| 15. The journal |
| 16. Capital and revenue expenditure |
| 17. Errors in the accounts and their correction |
| 18. Effect of profit (or loss) and drawings upon capital |
| 19. Trading and profit and loss accounts |
| 20. The balance sheet |
| 21. Control accounts – an introduction |
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| 1. The time allowance for the examination is 2.5 hours |
| 2. There will be 4 questions on the examination paper |
| 3. All of the questions will be compulsory |
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4. Each question will carry equal marks
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課程總共12堂,每堂2小時45分鐘,總共33小時。
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。
凡在本校就讀上述課程的學生,本校均可代報LCCI level 1 book-keeping考試。
有中四以上英語程度為佳。
廣東話解釋內容,輔以英語。
詳情請致電2396 2611查詢。
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