第 3 級 會計
Level 3 Accounting

1. 課程簡介

本課程專為應付高級會計 LCCI Level 3 Accounting 而度身訂造，授課內容專為參加 LCCI 考試而設。

2. 課程內容

1. Accounting concepts and framework
   1. The financial accounting function
   2. Types of business organisations
   3. How financial statements contribute towards meeting the needs of stakeholders and users different
   4. Introduction to ethical behavior in accounting practices
2. Recording financial transactions
   1. Account for inventory
   2. Account for tangible and intangible non-current assets
   3. Account for depreciation
3. Preparation of an extended trial balance
   1. The preparation of the extended trial balance
4. Preparation of financial statements
   1. Partnerships
   2. Limited Liability Companies
   3. Accounting for groups of companies
5. Preparation of accounting from incomplete records
   1. Preparation of accounting records from incomplete records
6. Interpretation of financial statement
   1. The calculation and interpretation of accounting ratios
7. Budgetary control
   1. Budgets
8. Introduction to decision making
   1. Short-term decision making
   2. Long-term decision making

3. 代報 LCCI 公開考試

本校代報 LCCI 公開考試，合格後由 LCCI 頒發證書，國際認可。

7. 完整上課筆記免費派發

學生無須出外購買書本，本校統一編製完整上課筆記，筆記內容針對 LCCI 考試而編寫，免費派給學生，筆記內容中、英文對照，全港首創，令學習更具效果。

8. 授課語言

上課時採用廣東話解釋內容，但書本中、英文對照