請問 會計課程 是 讀什麼的﹖

不同的會計課程讀的東西都不一樣

LCCI Level 1：
The Accounting Equation and the basis of double –entry book-keeping
Recording transactions through double-entry
Balancing accounts
Purchases/Sales/Returns
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

LCCI Level 2
Ledgers and Final Accounts
Depreciation /Disposal of fixed assets
Bad Debts / Bad Debts Recovered
Provision for bad debts / Stock Valuation
Manufacturing Account / Non-trading Organisation
Control Accounts
Bills of Exchange / Consignment Accounts
Incomplete Records
Correction of errors & Suspense Accounts
Branch Accounts
Accounting Ratios
Partnership
-Capital Accounts & Current Accounts
-Preparation of Final Accounts
-Admission and Retirement of Partners
-Goodwill / Revaluation / Dissolution
Limited Liability Companies
-Issue of Shares and Debentures
-Preparation of Final Accounts / Published Accounts

LCCI Level 3
Partnership
- Capital Account & Current Account
- Preparation of Final Accounts
- Admission and Retirement of Parnters
- Goodwill / Revaluation
- Dissolution
Joint Venture Accounts
Branch Accounts
Investment Account
Accounting Ratios
Limited Liability Companies
- Issue of Shares and Debentures
- Redemption of Prefences Shares & Purchase of Ordinary Shares
- Preparation of Final Accounts
- Published Accounts
- Acquisition of Sole Trader or Parntership Business
- Distributable Profits
Group Accounts
- Consolidated Balance Sheet
- Consolidated Profit & Loss Account
Statment of Standard Accounting Practice
- Accounting Policies
- Stock and Long-term Contracts
- Tangible Fixed Assets
Cash Flows Statments
Financial Budgeting
- Cash Budgeting

LCCI International Qualifications 倫敦工商會考試
香港辦事處地址：灣仔 軒尼詩道288號 英皇集團中心 11樓 1105室
電話：(852) 3102 0100 電郵：[email protected]
網址：http://www.lcciasia.com
辦公時間：星期一至五，早上九時至下午六時。星期六、日及假期休息。

當然，仲有acca

hongkong.accaglobal.com/

hkiaat
www.hkaat.org.hk/

aia
http://www.aia.org/

hkicpa
www.hkicpa.org.hk/

不同的會計考試，內容都不同