Download 會計學原理Principles of Accounts

Principles of Accounts
會計學原理
Munsang College
Why Accounting? (I)
• HK is an international
financial center
• CEPA
• Different business
activities need different
accounting knowledge
Why Accounting? (II)
• If you are an accounting clerk
• You need to know HOW to:
– Post the entries (入帳)
– Calculate Profit or Loss (盈利或
虧損);
– Prepare the Balance Sheet (資產
及負債表);
– Make tax provision;
– Deal with financial problems for
the company, etc.
Why Accounting? (III)
• If you are the business owner
• You should :
– Know the company’s Profit or
Loss; Assets (資產) and
Liabilities (負債)
– Make business decisions with the
financial information of the
company
– Investigate business fraud if any
Curriculum
Broad understanding of the
accounting theory and practice of
accounting
Curriculum (I)
•
•
•
•
How to deal with transactions
Classification of Ledgers (帳簿)
Double-entry System
Special accounting treatment,
– e.g. Depreciation (固定資產折舊),
Bad Debts (呆壞帳), etc.
Curriculum (II)
• Preparation of Trial Balance (試算表)
• Preparation of Trading and Profit and Loss
Account / Income Statement (購銷損益表)
• Preparation of Balance Sheet (資產負債表)
• Calculate Accounting Ratios (會計比率)
• Accounting Concept (會計學基本概念)
Types of Company
• Sole Proprietorship
(個人公司)
• Partnership
(合夥公司)
• Limited Company
(有限公司)
Examinations
• HKCEE (香港中學會考)
• London Chamber of Commerce
and Industry (英國倫敦商會 )
– Book-keeping (初級簿記)
– Book-keeping and Accounts
(中級會計及簿記)
Career Prospects (Accounting)
• If pass the
professional
examinations, you can
be:
– Company’s accounting
officer
– Tax officer
– Auditor
Am I eligible?
• Are you interested
in business
activities?
• Do you have basic
arithmetical ability?
• Are you willing to
learn earnestly?
• Do you work
attentively and
systematically?
Hints to Success!!!
Practice
Makes
Perfect