第4級 財務會計
Level 4 Financial Accounting

1. 課程簡介

本課程專為應付財務會計 LCCI Level 4 Financial 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. The Regulatory Framework and Governance Responsibilities
   1. The principles applied when undertaking accounting responsibilities in business
   2. The role of financial audits and the regulatory system governing financial reporting
2. Accounting Systems
   1. The recording of regular transactions and necessary adjustments for the year end
3. The Principles of Financial Statements for Single Entities, Partnerships and Groups
   1. The accounting treatment of tangible and intangible non-current assets
   2. Account for depreciation
   3. The treatment of provisions, contingent liabilities and contingent assets
   4. The treatment of events after the reporting date
   5. Accounting policies
   6. Revenue recognition
   7. The accounting treatment of shares and dividends
4. Financial Statements
   1. 4.1 Prepare the main financial statements for single entities and partnerships
   2. Prepare consolidated financial statements
5. The Analysis of Business Performance Using Financial Statements
   1. The measurement of business performance
   2. The analysis of financial statements

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