D6.LCCI Level 1 (Book-keeping) 會計初級

A. 課程簡介

1. 1. 對象：有興趣人士
   2. 時間：晚班18:00~20:00
   3. 週期：每週二節
   4. 開課：2017年4月30日起開始報名
   5. 地點：翡翠廣場第二座地下M舖 (黑沙環教青局成人教育中心樓下)
   6. 課時：24小時
   7. 學費：澳門幣1650
   8. 名額：13名 (澳門永久性或非永久性居民免費)
   9. 教材：免費
   10. 授課語言：廣東話授課(粵語)
   11. 備註：上課時間以短訊為準
   12. 查詢/留位：66998941何主任, 62118941鍾Sir,  28425006/28768575辦公室

B. 課程內容

(1) The accounting equation and the basis of double entry book-keeping

(2) Recording transaction through double entry
(3) Balancing accounts
(4) Purchases / Sales / Returns
(5) The ledger and 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) Revenue and capital 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