E2---帳目分析等 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 Petty Cash Book and the Imprest System 2 Bank facilities/methods of payment or receipt of money 3 Bank reconciliation 4 Errors in the accounts, excluding the preparation of a Suspense Account 5 Effect of Profit (or Loss) and drawings upon capital 6 Control Accounts - an introduction.
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