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LCCI 中級簿記
課程內容:包括合夥企業、有限公司、非牟利團體 會計及其他各類賬目之處理如製造業、統制、不完整、儲備撥數、存貨計算等賬項,各類會計比率之計算。課程為完成初級而設,學成代報考LCCI中級試。

Book-keeping and Accounts Level 2
As a progression route from the Level 1, this qualification is targeted at candidates who are working, or preparing to work, in an accounting environment where they will be expected to maintain financial records and prepare accounts. The qualification 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 prepare and interpret accounts for sole traders, partnerships, non-trading organizations and limited companies.

Successful candidates can progress to the LCCI IQ Level 3 Accounting / Accounting (IAS) qualifications.



課程內容分兩部份包括LCCI中級會計,可代報 LCCI 中級考試:

Part  A :   1.  Partnerships - Formation , Admissin , Retirement , Dissolution
               2.  Limited liability companies
               3.  Calculation and interpretation of ratio
               4.  Preparation, by the use of ratios, of simple financial statement
               5.  Manufacturing account

Part  B :   1.  Advanced aspects of the syllabus for level 1 Book-keeping
               2.  Non-trading organizations
               3.  Stock valuation
               4.  Control accounts
               5.  Suspenses account
               6.  Incomplete records


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