2. 课程内容 1 Books of Original Entry and Double-Entry 原始账簿及复式入账 1.1 The accounting equation 会计公式 1.2 Double-entry book-keeping 复式簿记入账法 1.3 Books of original entry 原始账簿 1.4 Bank transactions 银行交易
2 Accounting for Payroll 薪金的入账法 2.1 Calculation of payroll using time rates and incentive schemes 以时间或激励方法计算薪金 2.2 Payroll deductions 薪金的扣减 2.3 Calculation of wages 薪金的计算 2.4 Accounting for payroll 薪金的会计入账法
3 Control Accounts 统制账户 3.1 The purposes and preparation of control accounts 统制账户的编制及其目的
4 Produce Financial Statements of a Sole Trader 编制独资经营商的财务报表 4.1 Account for depreciation costs 折旧金额的计算 4.2 Adjustments for accruals and prepayments 应计与预缴项目的调整 4.3 Adjustments for irrecoverable debts 不能回收的债务的调整 4.4 Accounting concepts 会计概念 4.5 Prepare the financial statements 编制财务报表
2 Control Accounts 统制账户 2.1 The preparation of control accounts 统制账户的编制 2.2 Reconciliation of control accounts 统制账户与分类账户的协调
3 Correction of Errors and the Journal 更正错误与日记账 3.1 Correction of errors not affecting the trial balance 更正不影响试算表平衡的错误 3.2 Correction of errors affecting the trial balance 更正影响试算表平衡的错误 3.3 The journal 日记账
4 Adjustments in Financial Statements 财务报表的调整 4.1 Accounting concepts 会计概念 4.2 Accounting for depreciation 折旧的入账法 4.3 Accounting for irrecoverable debts and allowance for doubtful debts 不能回收的债务及呆坏账拨备的入账法 4.4 Accounting for accruals and prepayments 应计与预缴项目的会计处理
5 Preparation of Financial Statements 财务报表的编制 5.1 Partnerships 合伙企业 5.2 Limited liability companies 有限公司 5.3 Incomplete records of a sole trader 独资经营商不完整的会计记录 5.4 Manufacturing businesses 制造业 5.5 Non-profit making organisations 非营利机构
6 Accounting Ratios 会计比率 6.1 The calculation and interpretation of accounting ratios 会计比率的计算及其意义