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LCCI 初級簿記 1 & 2
課程內容:包括複式簿記與基本簿記之程序,分類 賬與日記簿的認識,試算表的功能和編制,會計基礎與期末調整,損益表與資產負債表的編制。 折舊和呆賬的認識及會計處理、銀行往來調節表、統制、調整日記賬及獨資商人的損益表與資產負債表的編制等。學成代報考LCC1初級試。課程為初學者而設 。

Book-keeping Level 1
This qualification is suitable for candidates who work or wish to work in areas of business that will involve the recording of financial transactions. It aims to enable candidates to develop an understanding of the basic principles underlying the recording of business transactions as well as develop the ability to maintain the books of, and prepare final accounts for, sole traders.

Successful candidates can progress to the LCCI IQ Level 2 Certificate in Book-keeping and Accounts qualification.


課程內容包括LCCI基礎至初級簿記,可代報考 LCCI 初級簿記試:

   1.  The Accounting Equation and the basis of double-entry book-keeping
   2.  Recording transactions through double entry
   3.  Balancing accounts         
   4.  Purchases/Sales/Returns
   5.  The Ledger: its subdivision            
   6.  Day Books
   7.  Cash Book and cash discount   
   8.  Petty Cash Book and the Imprest System
   9.  Trial Balance                 
 10.  Trading and Profit and Loss Accounts / The Balance Sheet
 11.  Depreciation of fixed assets   
 12.  The entries relating to bad debts
 13.  Journal                         
 14.  Adjusting for accruals and prepayments in the final accounts
 15.  Capital and revenue expenditure    
 16.  Bank reconciliation
 17.  Bank facilities/methods of payment or receipt of money
 18.  Errors in the accounts and their correction
 19.  Effect of Profit (or Loss) and drawings upon capital
 20.  Control Accounts – an introduction


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