E1---財務報表等 The syllabus is based on the information provided by the LCCI International Qualifications. 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 Recording transactions through double entry Balancing accounts Purchases/Sales/Returns The Ledger: its subdivision Day Books Cash Book and cash discount The Journal The Trial Balance An introduction to the Trading Account, the Profit and Loss Account, and Balance Sheet Syllabus: 1 Adjusting for accruals and prepayments, excluding the preparation end of period adjustments in expense or income accounts for accruals or prepayments 2 Depreciation of fixed assets 3 Bad debts 4 Capital and revenue expenditure 5 Preparation of final accounts for a sole trader.