第 3 級 會計
Level 3 Accounting
1. 課程簡介
本課程專為應付高級會計 LCCI Level 3 Accounting 而度身訂造,授課內容專為參加 LCCI 考試而設。
2. 課程內容
- Accounting concepts and framework
- The financial accounting function
- Types of business organisations
- How financial statements contribute towards meeting the needs of stakeholders and users different
- Introduction to ethical behavior in accounting practices
- Recording financial transactions
- Account for inventory
- Account for tangible and intangible non-current assets
- Account for depreciation
- Preparation of an extended trial balance
- The preparation of the extended trial balance
- Preparation of financial statements
- Partnerships
- Limited Liability Companies
- Accounting for groups of companies
- Preparation of accounting from incomplete records
- Preparation of accounting records from incomplete records
- Interpretation of financial statement
- The calculation and interpretation of accounting ratios
- Budgetary control
- Budgets
- Introduction to decision making
- Short-term decision making
- Long-term decision making
3. 代報 LCCI 公開考試
本校代報 LCCI 公開考試,合格後由 LCCI 頒發證書,國際認可。
4. 基本條件
必須熟悉 Level 2 Book-Keeping & Accounts 內容
6. 上課時間
課程為期 20 堂,每堂 3 小時,總共 60 小時
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7. 完整上課筆記免費派發
學生無須出外購買書本,本校統一編製完整上課筆記,筆記內容針對 LCCI 考試而編寫,免費派給學生,筆記內容中、英文對照,全港首創,令學習更具效果。
8. 授課語言
上課時採用廣東話解釋內容,但書本中、英文對照
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