Level 1 Book - Keeping初級簿記

課程簡介
本課程專為應付LCCI Level 1 Book-keeping (初級簿記) 考試而度身訂造，教授內容專為參加LCCI考試而設。凡修讀本課程的學生，教師將自行編製筆記影印派發給學生，筆記內容中、英對照，全港首創，照顧英文程度較差的同學，令學習效果事半功倍。另外，此課程適合在職人士修讀以爭取基本會計常識，方便工作上需要。

課程內容

1. The accounting equation and the basis of double-entry book-keeping
2. Recording transactions through double entry
3. Balancing accounts
4. Purchases / Sales / Returns
5. The ledger: its subdivision
6. Day books
7. Bank facilities/methods of payment or receipt of money
8. Cash book and cash discount
9. Bank reconciliation
10. Petty cash book and the imprest system
11. Trial balance
12. Adjusting for accruals and prepayments in the final accounts
13. Depreciation of fixed assets
14. The entries relating to bad debts
15. The journal
16. Capital and revenue expenditure
17. Errors in the accounts and their correction
18. Effect of profit (or loss) and drawings upon capital
19. Trading and profit and loss accounts
20. The balance sheet
21. Control accounts – an introduction

考試形式

1. The time allowance for the examination is 2.5 hours
2. There will be 4 questions on the examination paper
3. All of the questions will be compulsory
4. Each question will carry equal marks

上課書本
學生無須出外購買書本，教師將自行編製筆記派發給學生，筆記內容中、英文對照，全港首創。

代報考試
凡在本校就讀上述課程的學生，本校均可代報LCCI level 1 book-keeping考試。

入學資格
有中四以上英語程度為佳。

授課語言
廣東話解釋內容，輔以英語。