第 1 級 簿記
Level 1 Book-keeping

1. 課程簡介

本課程專為應付初級簿記 LCCI Level 1 Book-keeping 而度身訂造，授課內容專為參加 LCCI 考試而設。

2. 課程內容

1. Books of Original Entry and Double-Entry 原始賬簿及複式入賬
   1. The accounting equation 會計公式
   2. Double-entry book-keeping 複式簿記入賬法
   3. Books of original entry 原始賬簿
   4. Bank transactions 銀行交易
2. Accounting for Payroll 薪金的入賬法
   1. Calculation of payroll using time rates and incentive schemes 以時間或激勵方法計算薪金
   2. Payroll deductions薪金的扣減
   3. Calculation of wages 薪金的計算
   4. Accounting for payroll 薪金的會計入賬法
3. Control Accounts 統製賬戶
   1. The purposes and preparation of control accounts 統製賬戶的編制及其目的
4. Produce Financial Statements of a Sole Trader 編制獨資經營商的財務報表
   1. Account for depreciation costs 折舊金額的計算
   2. Adjustments for accruals and prepayments 應計與預繳項目的調整
   3. Adjustments for irrecoverable debts 不能回收的債務的調整
   4. Accounting concepts 會計概念
   5. Prepare the financial statements 編制財務報表