LCCI 問題

1) Level 2考以下Topic:
- Double entry accounting
- Accounting equation
- Balancing account
- Ledgers and its sub-divisions
- day books
- bank facilities/method of payment & receipt money
- cash book and cash discount
- petty cash book
- Trial balance
- Adj for final a/c
- Depreciation
- Bad debts & prov. for bad debts
- Capital and rev. exp.
- Final accounts (for sole traders, partnerships and limited companies)
- Correction of errors
- Control a/c
- Imcomplete record
- Manufacturing account
- Stock valuation
- non-trading organisations
- Accounting ratios
- Partnership a/c
- Limited co. a/c
Level 3考不但考level 2的topic, 亦會考:
- Valuation of inventories and fixed asset
- Bonus issue and distributable profit of companies
- Redemption of shares and purchase of own shares
- Consolidated income statement and B/S
- Budgeting
- More accounting ratios
- cash flow statement
- Accounting framework
- breakeven analysis
- simple payback
- net present value
- Accounting rate of return
2) LCCI的cash flow主要係跟FRS 1 (唔係香港會計師公會的HKFRS 1). FRS 1對於cash flow的format可以到http://www.frc.org.uk/asb/technical/standards/pub0087.html瀏覽. 由於FRS 1與香港做法有一定分別, 所以我唔建議你考LCCI時完全跟足HKAL的模式.