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LCCI會計課程
簡介
課程內容
- 初班 Elementary bookkeeping
LCCI會計課程初班為期18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會計考試初級(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
