中六七會計係學d咩架?

中四中五會學的topic依然存在, 但中六中七當然會學得更深, 包括以下:
- accouting equation
- double entry
- book of original entry & ledgers
- accounting concepts & principles (高考會仲學多幾個, 會考學過既會再學得深入D.)
- capital & revenue expenditure
- depreciation (高考會學埋如何處理舊換新既disposal.)
- valuation of stock
- adjustment of final account
- bank reconciliation statement
- correction of error
- control account (你會學用兩個方法做control account)
- incompete record.
- receipt & pmt a/c, income and exp. a/c
- manufacturing account
- partnership account, goodwill, revaluation, dissolution of partnership.
- company account
- accounting ratio (高考會學得更多)
中六中七額外學習的topic:
- valuation of assets (e.g. intangible assets, fixed assets)
- Consolidated profit & loss account & Balance Sheet
- Cash Flow Statement
- Published account
MANAGERIAL ACCOUNTING
- Costing principle
- costing for material, labour and overhead
- job costing
- process costing
- activity-based costing
- absorption and marginal costing
- capital investment appraisal
- preparation of master budget
- standard costing
- IT application in accounting (concept only.)