暑期日校LCCI會計課程
2021 Summer LCCI Accounting Courses (2021年3-4月上載資料)
1. 善用暑假，修讀 LCCI 會計，自我增值
利用暑假，修讀 LCCI 會計課程，自我增值，可以考取 LCCI 國際認可會計資歷，課程連貫及緊密，非常實用，師資優良，由1992年創校至今，LCCI考試成績非常優異。
2. 筆記中、英對照，針對LCCI考試而設
本校上課所採用之筆記中、英對照，由學校統一編製，全港首創，學生無須出外購買課本，完整筆記免費送給本校學生，內容針對LCCI考試要求而設計。
3. LCCI 國際認可考試
學生可自由選擇報LCCI公開考試與否，本校建議學生盡量報考，因為LCCI公開考試是一項公認的會計資歷，在會計界享受尊崇地位。
4. 課程內容
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Level 1
Book-keeping
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Level 2
Book-keeping & Accounting
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Level 3
Accounting
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- The accounting equation
- Double entry book-keeping
- Books of original entry
- Bank transactions
- Calculation of payroll using time rates and incentive schemes
- Payroll deductions
- Calculation of wages
- Accounting for payroll
- The purposes and preparation of control accounts
- Depreciation costs
- Accruals and prepayments
- Irrecoverable debts
- Accounting concepts
- Financial Statements of a sole trader
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- Double-Entry accounting
- Control accounts
- Correction of errors
- The journal
- Accounting concepts
- Accounting for depreciation
- Accounting for irrecoverable debts and allowance for doubtful debts
- Accounting for accruals and prepayments
- Financial Statements: Partnership
- Financial Statements: Ltd Companies
- Incomplete Records
- Manufacturing Business
- Non-profit making organisations
- Accounting ratios
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- The financial accounting function
- Types of business organization
- Financial Statements: stakeholders and users
- Ethical behavior in accounting practices
- Account for inventory and non-current assets
- Account for depreciation
- Extended Trial Balance
- Financial Statements: Partnership
- Financial Statements: Limited Companies
- Financial Statements: Groups of Companies
- Incomplete records
- Accounting ratios
- Budgetary Control
- Short-term & Long-term decision making
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