二十分 初級會計

LCCI 初級一般黎講都係中四左右學完 PA 就會去考, 所以基本內容都係一啲會計基礎. 主要內容包括左:

(1) T-account - 首先第一步要開既野
(2) Double entires - 即 Debit 同 Credit
(3) Financial statements - 包括 Balance sheet, Profit & loss account
(4) Balance sheet - 有 assets, liabilities 同 shareholders equity
(5) P&L - 有 Sales, cost of good sold, gross profit, administrative expenses, net profit 等等
(6) Cashflow statement - 唔好意思, 我唔肯定係呢個階段教左未

除左呢啲基本野, 仲包括:

(1) Prepayments & accruals (B/S) - 即預付同應付未付
(2) Share premium (B/S) - 分 ordinary shares 同 preference shares
(3) Fixed Assets (B/S) - 教 depreciation
(4) Trade debtors / creditors (B/S)

......等等......最重要係教 accrual basis 既 accounting.

因為唔知你而家係想拎返啲記憶出黎再應用到咩程度, 所以好難一概而論. 但如果你放低左好耐唔太記得啲內容, 其實較好既方法係搵返以前既書, 唔係溫 principle, 而係專睇書入面既 examples, 反而會快啲明白同記得起以前既知識呢!

The trial balance sheet
Ledger a/c
Profit and Loss a/c
Balance sheet
Pretty Cash Book
The journal
Cash Book

Asset + liability = Capital

how to idenifity the Asset, expense, liability, capital

識T account, 所以ledger的Debt (Dr) & credit (Cr) side; eg, Assets Dr + Cr -, liabilities Dr - Cr +; 另外要記Balance Sheet format等等

2007-09-04 16:15:30 補充：
所有*ledger

開T account~~~