6月21日 考LCCI LEVEL 2

先講 LCCI Level 2範圍
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

其實，之前都做過佢d pass paper
branch / consignment/bill of exchange係最少出

年年都會出balances sheet / profit & loss
背格式包冇死

其次，error都會常出
可能話佢入錯數，叫你入返，再可能因為咁，要做suspenses account

做balances sheet那時，都會有個fixed assets，叫你計下depreciation，又或者有assets sales
所以要知depreciation那d點計

account ratio/ Limited Liability Companies一半一半，不過出機會唔係好大，如果出都唔會好多分

Partnership /control 係多數要

當然，profit & loss那時都要叫你叫bad debts/ provision for bad debts
這二個都要簡單知點做

其實佢給那d，好多都係會出，唔使點足
而且出4條咁多

1條都可以二個topic
加油


2007-06-17 22:27:51 補充：
bank statement都要識喔