課程內容

• 初班 Elementary bookkeeping

LCCI會計課程初班為期16小時,教授 LCCI會計考試初級(LEVEL 1)程度會計。

• Introduction

• Club and Society Account

• Day Books

• Sales,Return,Outwards and Inwards

• Depreciation of fixed Assets

• Cash Book and Discount

• Petty Cash Book

• Capital and Revenue Expenditure

• Journal Ledger

• Columnar Day Books

• Trial Balance

• Final Adjustments-Prepayments, Accounts and Stock

• Final Adjustments-Depreciation and Disposal of Assets

• Final Adjustments-Provision for Doubtful Debts

• Trading and Profit and Loss Account, Balance Sheet

• Bank Reconciliation Statement

• Errors in the Accounts

• Receipts and Payments Account, Income and Expenditure Account

• 中班 Intermediate bookkeeping

LCCI會計課程中班為期36小時,教授 LCCI會計考試中級(LEVEL 2)程度會計。

• Bills of Exchange

• Manufacaturing Accounts

• Consignment Accounts

• Suspense Accounts and Errors

• Control Accounts

• Branch Acccounts

• Department Accounts

• Stock Valuation

• Provision and Reserves

• Prime Entry Records

• Partnership

• Limited Liabilities Companies

• Accounting Ratios

• Depreciation

• Non Trading Organisation

• 高班 Higher accounting

LCCI會計課程高班為期36小時,教授 LCCI會計考試高級(LEVEL 3)程度會計。

• Statments of Standard Accounting Practice (SSAPs)

• SSAP 2 Disclosure of Accounting Policies

• SSAP 6 Extraordinary items Prior year Adjustment

• SSAP 9 Stocks and Work Progress

• Methods of Stock Valuation

• Contract Accounts

• Statements of Source and Application of Funds and SSAP 10

• SSAP 12 Accounting and Depreciation

• Methods of Computing Depreciation\

• SSAP 13 Accounting for Research and Development

• Accounting for Goodwill and SSAP 22

• Consolidated Accountsand SSAP 14

• Published Accounts

• Distributable Profit

• Issues and Redemption of Shares and Debentures

• Partnership Accounts

• Company Accounts

• Financial Budgeting

• Accounting Ratios and Working Capital

• Hire Purchase Accounts

• Branch Accounts

• Investment Accounts

• Joint Venture Accounts

• Sales or Return Accounts

• Cash Flow Statements

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