類別 同班級 不同班級
減免金額 ＄１００ ＄２００
5
Lesson
Topic 1. Introduction to Accounting 會計導論
1-4
Accounting equation 會計等式 Balance sheet 資產負債表 Double Entry System 複式記帳法 Trial balance 試算表
2. Books of Original Entries 原始分錄帳簿 5-8
Banking System 銀行制度 2-column and 3-columnar Cash book 兩欄式及三欄式現金簿 Sales Journal and Purchases Journal 銷貨簿及購貨簿 Returns inwards & Outwards Journal 銷貨退回及購貨退出簿 Petty Cash book 零用現金簿 General Journal 日記簿
3. Preparation of Financial statements 編制財務報表 9 - 12
Cost of goods sold and Gross profit 銷貨成本及毛利 Income statement 收益表 Operating cost and Net Profit 營業費用及純利
4. Year End Adjustments 期末調整 (a) Prepayment and Accruals (a) 預付及應計
13 - 16
4. Year End Adjustments (Continued) 續期末調整 (b) Bad Debts (b) 呆壞帳 ‧Allowance for bad debts 呆帳準備 ‧Allowance for discount allowed 銷貨折扣準備 (c) Capital and Revenue expenditure (c) 資本及營業支出
4. Year End Adjustments (Continued) 續期末調整 17 - 20
(d) Depreciation and its calculation 折舊及其計算方法 ‧Straight line 直線法 ‧reducing balance 餘額遞減法 (e) Double entry of depreciation 折舊的複式記帳法
Lesson
Topic 4. Year End Adjustments (Continued) 續期末調整 (f) Disposal of Non-current assets (f) 變賣非流動資產
21 - 24
5. Accounting Ratio Analysis I 會計比率分析 I Gross profit and net profit margins 毛利率及淨利率 Returns on Capital Employed 動用資金回報率 Current ratio and Liquid ratio 流動比率及速動比率
25 - 28
6. Control systems 監控系統 (a) Bank Reconciliation Statement 銀行往來調節表 (b) Control Accounts I 統制帳 I ‧accounts receivable ledger control 應收帳款統制帳 ‧accounts payable ledger control 應付帳款統制帳
29 - 32
6. Control systems (Continued) 續監控系統 (c) Control Accounts II (c) 統制帳 II ‧Contra items 抵銷項目 ‧Minority balances 少數餘額
33 - 36
6. Control systems (Continued) 續監控系統 (d) Control Accounts III (d) 統制帳 III ‧Reconciliation of control & ledger 調整統制及分類帳 7. Generally Accepted Accounting Principles (I) 一般會計守則 (I)
37 - 40
8. Correction of Errors 錯誤更正 (a) Errors not affecting trial balance 不影響試算表的錯誤 (b) Errors affecting trial balance 影響試算表的錯誤 (c) Suspense account 暫記帳 (d) Adjustment of net profit 調整純利
F4 Business, Accounting, and Financial Services Regular Course Timetable: YMT2-BAFS(A)-04-R-SC
油麻地總校
05/9
逢星期日
1130-1245(L)
WC-BAFS(B)-04-R-SC
灣仔分校
15/9
逢星期三
1630-1745(V)
YL-BAFS(C)-04-R-SC
元朗分校
11/9
逢星期六
1030-1145(L)
$420 for 4 lessons
1 hour 15 minutes
7
Lesson
Topic 1. Partnership 合夥經營
1-4
(a) Appropriation of profits (a) 分配純利 (b) Goodwill and revaluation (b) 商譽及重估 (c) Partners’ admission & retirement (c) 股東加入及退出 (d) Dissolution of partnership (d)合夥解散
1. Partnership (Continued) 續合夥經營 5-8
(e) Insolvent partners on dissolution (e) 合夥人無力償債 (f) Conversion into a Ltd. company (f) 轉型為有限公司
2. Limited Companies 有限公司 (a) Issue of share and debentures (a) 發行股本及債券 (b) Preparation of financial statement (b) 編制財務報表
3. Accounting Ratio Analysis (II) 會計比率分析 (II) 9 - 12
(a) Management efficiency ratios (a) 管理效率比率 (b) Gearing ratios (b) 槓桿比率 (c) Investment appraisal ratios (c) 投資回報比率 (d) Horizontal / Vertical analysis (d) 橫向 / 縱向分析 (e) Trend analysis (e) 趨勢分析 (f) Evaluation and recommendation (f) 評估及建議
13 - 16
4. Incomplete Records 不完整記錄
17 - 20
5. Generally Accepted Accounting Principles (II) 一般會計守則 (II) 6. Information and Communication Technology in Accounting 會計資訊科技
Lesson
Topic
21 - 24
7. Ethnical issues in accounting 會計道德問題 8. Manufacturing accounts 製造成本帳
25 - 28
9. Cost Classification 成本分類 10. Costing System 計算成本法
29 - 32
11. Job Costing 分批成本計算法 12. Absorption and Marginal Costing 吸收成本計算法及邊際成本計算法
33 - 36
13. Cost-Volume-Profit Analysis 成本-數量-利潤分析 14. Short-Term Decision Making- Relevant Cost Analysis 短期決策 – 相關成本分析
37 - 40
15. Budgeting 預算編制
F5 Business, Accounting, and Financial Services Regular Course Timetable: YMT2-BAFS(A)-05-R-SC
油麻地總校
05/9
逢星期日
1245-1415(L)
YMT2-BAFS(B)-05-R-SC
油麻地總校
14/9
逢星期二
1630-1800(V)
PE-BAFS(C)-05-R-SC
太子分校
15/9
逢星期三
1815-1945(V)
WC-BAFS(D)-05-R-SC
灣仔分校
10/9
逢星期五
1630-1800(L)
YL-BAFS(E)-05-R-SC
元朗分校
11/9
逢星期六
1200-1330(L)
KH-BAFS(F)-05-R-SC
葵興分校
09/9
逢星期四
1630-1800(L)
$500 for 4 lessons
1 hour 30 minutes
9
Lesson
Topic 1. Accounting Cycle 會計循環
1-4
(a) Books of Original Entry (a) 原始分錄簿 (b) Ledgers and (b) 分類帳 (c) balance off at period end (c) 期末結帳 (d) Financial statements (d) 財務報表
2. Adjustment to Final Accounts 財務報表調整 (a) Prepayment and Accruals (a) 預付及應計 (b) Valuation of Non-Current Assets (b) 非流動資產估值 (c) Depreciation (c) 折舊 (d) Bad debts and allowance (d) 呆壞帳及呆帳準備
3. Bank Reconciliation Statement 銀行往來調節表 5-8
(a) As a control system (a) 為監控系統 (b) Timing & information difference (b) 時間及資料差別 (c) Reconcile opening bank balance (c) 調節期初銀行餘額
4. Control accounts 統制帳 (a) As a tool to control AR and AP (a) 監控應收及應付帳 (b) Minority balance and set off (b) 少數餘額及對銷
4. Control accounts (continued) 續統制帳 (c) As a part of double entry (d) 作為複式記帳 9 - 12
5. Correction of Errors 錯誤更正 (a) Errors affecting / not affecting trial balance agreement (a) 錯誤影響 /不影響試算表平衡 (b) Suspense account (b) 暫記帳 (c) Statement to correct net profit (c) 修正純利報表
6. Valuation of Inventory 商品存貨估值 (a) FIFO, LIFO, AVCO (a) 先入先出、後入先出，平均成本法 (b) Periodic & Perpetual method (b) 分期存貨法及永續存貨法 13 - 16
7. Incomplete Records 不完整記錄 (a) Loss of inventory or cash (a) 存貨及現金損失 (b) Preparation of financial statement (b) 編制財務報表 (c) Application of ratios (c) 會計比率運用
8. Non-profit making organizations 非牟利機構 17 - 20
(a) Income and Expenditure accounts (a) 收益與費用帳 (b) Profit making section / function (b) 盈利活動 / 部門
9. Limited Companies 有限公司 (a) Share capital and loan capital (a) 股本及貸款 (b) Appropriation of profits (b) 純利分配
Lesson
Topic 10. Partnership 合夥經營
21 - 24
(a) Appropriation of profits (a) 分配帳 (b) Partners’ admission & retirement (b) 股東加入及退出 (c) Dissolution (c) 合夥解散 (d) Conversion to Limited Company (d) 轉型至有限公司
11. Cash Flow Statements 現金流量表 25 - 28
(a) Direct method (a) 直接法 (b) Indirect method (b) 間接法
12. Consolidated Accounts 合併財務報表 29 - 32
(a) Consolidated income statement (a) 綜合收益表 (b) Consolidated Balance sheet (b) 綜合資產負債表
13. Accounting Ratio Analysis 會計比率分析 33 - 36
(a) Profitability ratios (a) 盈利能力比率 (b) Liquidity ratios (b) 現金週轉能力比率 (c) Gearing ratios (c) 槓桿比率 (d) Investment appraisal ratios (d) 投資評估比率
14. Lease Accounting 租賃會計 37 - 40
(a) Operating Lease (a) 營業租賃 (b) Finance Lease (b) 融資租賃
15. Publish Accounts 公開發表財務報表
F6 HKALE Principles of Accounts Regular Course Timetable: YMT2-PA(A)-06-R-SC
油麻地總校
05/9
逢星期日
1530-1700(L)
YMT2-PA(B)-06-R-SC
油麻地總校
14/9
逢星期二
1800-1930V)
WC-PA(C)-06-R-SC
灣仔分校
15/9
逢星期三
1745-1915(V)
WC-PA(D)-06-R-SC
灣仔分校
10/9
逢星期五
1800-1930(L)
YL-PA(E)-06-R-SC
元朗分校
11/9
逢星期六
1415-1545(L)
YL-PA(F)-06-R-SC
元朗分校
12/9
逢星期日
1715-1845(V)
KH-PA(G)-06-R-SC
葵興分校
09/9
逢星期四
1800-1930(L)
$570 for 4 lessons
1 hour 30 minutes
11
Lesson
Topic
1-4
1. Process Costing 分步成本計算法 2. Absorption and Marginal Costing 吸收成本計算法及邊際成本計算法
5-8
3. Cost-Volume-Profit Analysis 成本-數量-利潤分析 4. Short-Term Decision Making- Relevant Cost Analysis 短期決策：相關成本分析
9 - 12
5. Budgeting 預算編制 6. Standard Costing and Variance Analysis 標準成本計算法及差異分析
13 - 16
7. Investment Appraisal 投資評估 8. Summary of management accounting 管理會計總結篇
17 - 20
9. Accounting theory 會計守則 10. Income Determination 收益確認 11. Summary of Financial Accounting 財務會計總結篇
21 - 24
12. Revision mocks exercises 重點溫習及模擬練習
25 - 26
Mock paper 1 and explanation 模擬試卷1 及講解 Mock paper 2 and explanation 模擬試卷2 及講解
F7 HKALE Principles of Accounts Regular Course Timetable: YMT2-PA(A)-07-R-SC
油麻地總校
05/9
逢星期日
1700-1830(L)
YMT2-PA(B)-07-R-SC
油麻地總校
14/9
逢星期二
1930-2100(V)
PE-PA(C)-07-R-SC
太子分校
12/9
逢星期日
1415-1545(V)
WC-PA(D)-07-R-SC
灣仔分校
15/9
逢星期三
1915-2045(V)
WC-PA(E)-07-R-SC
灣仔分校
10/9
逢星期五
1930-2100(L)
YL-PA(F)-07-R-SC
元朗分校
11/9
逢星期六
1545-1715(L)
YL-PA(G)-07-R-SC
元朗分校
12/9
逢星期日
1845-2015(V)
KH-PA(H)-07-R-SC
葵興分校
09/9
逢星期四
1930-2100(L)
$620 for 4 lessons
1 hour 30 minutes
13
Lesson
Topic 1. Introduction to Accounting 會計導論 Accounting equation 會計等式 Double Entry System 複式記帳法 The Ledger: its subdivision 分類帳 Balancing accounts 期末結帳 Purchases and sales 購貨及銷貨 Trial balance 試算表
1–4
2. Preparation of Financial statements 編制財務報表 Cost of goods sold and Gross profit 銷貨成本及毛利 Trading and profit and loss accounts 收益表 Operating cost and Net Profit 營業費用及純利 3. Books of Original Entries 3. 原始分錄帳簿 Banking System 銀行制度 2-column and 3-columnar Cash book 兩欄式及三欄式現金簿 Bank Reconciliation Statement 銀行往來調節表 Sales Journal and Purchases Journal 銷貨簿及購貨簿 Returns inwards & Outwards Journal 銷貨退回及購貨退出簿 Petty Cash book 零用現金簿 General Journal 日記簿
Lesson
5-8
Topic 4. Year End Adjustments 期末調整 (a) Prepayment and Accruals (a) 預付及應計 (b) Bad Debts and allowance (b) 呆壞帳及呆帳準備 (c) Capital and Revenue expenditure (c) 資本及營業支出 (d) Depreciation and its calculation (d) 折舊及其計算方法 (e) Double entry of depreciation (e) 折舊的複式記帳法 (f) Disposal of Non-current assets (f) 變賣非流動資產 5. Control accounts 統制帳 ‧ accounts receivable ledger control 應收帳款統制帳 ‧ accounts payable ledger control 應付帳款統制帳 ‧ Contra items 對銷項目 ‧ Minority balances 少數餘額
9 - 12
6. Correction of Errors 錯誤更正 (a) Errors not affecting trial balance (a) 不影響試算表的錯誤 (b) Errors affecting trial balance (b) 影響試算表的錯誤 (c) Suspense account (c) 暫記帳 (d) Adjustment of net profit (d) 調整純利
LCCI Level 1 Book-keeping and Accounts Course Regular Course Timetable: YMT2-LCCI(A)-L1-R-SC
油麻地總校
05/9
逢星期日
0930-1130(L)
$1200 for 12 lessons
2 hours
15