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LCCI 初級考試範圍 (syllabus):
The Accounting Equation and the basis of double –entry book-keeping
Recording transactions through double-entry
Balancing accounts
Purchases/Sales/Retu rns
The Ledger:its sub-division
Day Books
Bank facilities/methods of payment or receipt of money
Cash Book and cash discount
Bank reconciliation
Petty Cash Book and the Imprest System
Trial Balance
Adjusting for accruals and prepayments
Depreciation of fixed assets
Bad debts and provision for doubtful debts
The Journal
Capital and revenue expenditure
Errors in the accounts
Effect of profit(or loss) and drawings upon capital
Trading and Profit and loss Accounts
The Balance Sheet
Club and society accounts
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LCCI 參考書、Extended Syllabus、歷屆試題與標準答案均在本辦事處有售,考生亦可在
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LCCI Internatio nal Qualifications 倫敦工商會考試
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