中六七會計係學d咩架?

中六七會計係學d咩架?

同中四五個d有咩分別?

可唔可以俾content我...

1 Answer

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  • Anchel
    Lv 7
    1 decade ago
    Favorite Answer

    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.)

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