会计学原理PrinciplesofAccounts-MunsangCollege.PPT

Principles of Accounts會計學原理 Munsang College Why Accounting? (I) HK is an international financial center CEPA Different business activities need different accounting knowledge Why Accounting? (II) If you are an accounting clerk You need to know HOW to: Post the entries (入帳) Calculate Profit or Loss (盈利或虧損); Prepare the Balance Sheet (資產及負債表); Make tax provision; Deal with financial problems for the company, etc. Why Accounting? (III) If you are the business owner You should : Know the company’s Profit or Loss; Assets (資產) and Liabilities (負債) Make business decisions with the financial information of the company Investigate business fraud if any Curriculum Broad understanding of the accounting theory and practice of accounting Curriculum (I) How to deal with transactions Classification of Ledgers (帳簿) Double-entry System Special accounting treatment, e.g. Depreciation (固定資產折舊), Bad Debts (呆壞帳), etc. Curriculum (II) Preparation of Trial Balance (試算表) Preparation of Trading and Profit and Loss Account / Income Statement (購銷損益表) Preparation of Balance Sheet (資產負債表) Calculate Accounting Ratios (會計比率) Accounting Concept (會計學基本概念) Types of Company Sole Proprietorship (個人公司) Partnership (合夥公司) Limited Company (有限公司) Examinations HKCEE (香港中學會考) London Chamber of Commerce and Industry (英國倫敦商會 ) Book-keeping (初級簿記) Book-keeping and Accounts (中級會計及簿記) Career Prospects (Accounting) If pass the professional examinations, you can be: Company’s accounting officer Tax officer Auditor Am I eligible? Are you interested in business activities? Do you have basic arithmetical ability? Are you willing to learn earnestly? Do you work attentively and systematically? Hints to Success!!! Practice Makes Perfect * *