E1---財務報表等 雜費(教材費)100元用於印製學員學習時須用之紙本資料。 注意:入讀學員必須具備簿記知識,曾學習下列內容- Note: Entrants must have learnt the following Book-keeping syllabus at Foundation Course- The Accounting Equation and the basis of double-entry book-keeping Preparing documents and records Recording transactions through double entry Balancing accounts Purchases/Sales/Returns The Ledger: its subdivision Day Books Cash Book and cash discount Petty Cash Book The Journal The Trial Balance An introduction to the Financial Statements Syllabus: 1 Adjusting for accruals and prepayments 2 Irrecoverable Debts and Allowance for Doubtful Debts 3 Depreciation and disposal of non-current assets 4 Capital expenditure and revenue expenditure 5 Preparing financial statements for a sole trader 6 Preparing financial statements for a manufacturer 7 Incomplete records