Hong Kong School of Commerce

進階會計 Book-keeping And Accounting Level 2

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Course Information

Schedules
  • 30 Apr 2025 (Wed) 7:00 PM - 10:00 PM
Registration period
28 Mar 2025 (Fri) - 29 Apr 2025 (Tue)
Price
HKD 1,800
Study Mode
Duration
39 Hour(s)
Language
Cantonese, English
Location
柯士甸道81號
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Course Overview

課程簡介:
本課程是按英國倫敦商會LCCI 中級程度考試而度身訂造,粵語授課,英文教材是為幫助學生應付LCCI中級考試而設計。

入學資格:須修畢基礎會計課程或具同等學歷 或 完成中四 BAFS “Introduction to Accounting” 必修部份
本課程附送精簡講義。
本課程附設校內試,學員如考獲及格成績,可獲頒發證書,申請證書費用$60。
課堂用英文講義輔以廣東話授課。

 

What You’ll Learn

課程內容包括

(1) 透過複式會計入賬原理處理財務交易記錄;

(2) 統製賬戶的編制;

(3) 統製賬戶與分類賬户的協調;

(4) 更正不影響試算表平衡的錯誤;

(5) 更正影響試算表平衡的錯誤;

(6) 折舊的入賬法;

(7) 不能回收的債務及呆壞賬撥備的入賬法;

(8) 應計與預繳項目的調整;

(9) 編制合夥企業的財務報表;

(10) 合伙企業人事變遷

(11) 合伙企業的解散;

(12) 編制有限公司的財務報表;

(13) 獨資經營商、合伙企業不完整的會計記錄;

(14) 製造業;

(15) 非營利機構;

(16) 會計比率的計算及其意義


Skills covered in this course


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高級會計 Accounting-Level 3 基礎會計 Book-keeping Level 1

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