I3---合夥企業等 雜費(教材費)100元用於印製學員學習時須用之紙本資料。 The syllabus is based on the information provided by the LCCI International Qualifications. 注意:入讀學員須已具初級水平,曾學習下列內容 Note: Entrants must have learnt the following syllabus at Level 1 Full sets of books Accounting for depreciation and bad debts Bank Reconciliation Sales and Purchase Ledger Control Accounts Correction of errors Preparation of final accounts for a sole trader Syllabus: 1 Advanced aspects of the syllabus for level 1 Book-keeping 2 Partnerships 2.1 Formation of a new partnership 2.2 Preparation of partnership final accounts 2.3 Retirement of a partner 2.4 Admission of a new partner 2.5 Change in the ratio in which profits and losses are shared 2.6 Dissolution of partnership.