✔ 最佳答案
l have taken HKALE accounting and l am studying accounting in university .
In AL accounting exam, there are not too many things need to be memorised. After all, AL exam is different from HKCEE. It is an exam which tests the
ability to apply the concepts you have learnt. Once you know the reasons
behind the concepts and how to treat those figure in an appropriate way, it
will be easier to perform well in HKALE accounting .
However, normally there is one part which is about the accounting concepts.in this part, you need to apply the accounting concepts , e.g realization ,
materiality . etc. to judge whether the stated treatment is correct or not in
different situation. Therefore, at least you can memorize accounting concepts.
Hope it can help you.