Course Content：
This course is designed to prepare students for the LCCI Level 3 Certificate in Accounting examination. Cantonese will be used as the medium of instruction provided with English learning materials specially written for the exam. Including:

1.Different types of business organisations
2.Accounting concepts and conceptual framework
3.The financial accounting and management accounting functions
4.How financial statements contribute towards meeting the needs of different stakeholders and users
5.Introduction to ethical behavior in accounting practices
6.Account for inventory (IAS 2)
7.Account for tangible and intangible non-current assets (IAS 16 and IAS 38)
8.Account for depreciation
9.Preparation of an extended trial balance
10.Preparation of financial statements for:
-Partnerships
-Limited Liability Companies for external reporting purpose (IAS 1)
-Groups of limited companies
11.Preparation of financial statements and accounting records from incomplete records
12.Preparation of a statement of cash flows (IAS 7)
13.Calculation and interpretation of accounting ratios
14.Budgetary control
15.Preparation of Cash Budgets, Trade Receivables Budgets, Trade Payables Budgets and Inventory Budgets
16.Introduction to decision making
-Short-term decision making (break-even analysis, target profit analysis, margin of safety)
-Long-term decision making (Investment appraisal)

Entry Requirement:
1. Holder of “Certificate in LCCI (Level 2) Bookkeeping and Accounts”, or equivalent; or
2. Completion of Form Five’s BAFS “Introduction to Accounting” (core part)

· Precise Lecture notes will be provided for free
· An internal examination is included. Upon successfully passing the examination, students can apply for a certificate with 60 dollars.
· Lecture will be conducted in English (Lecture notes), supplemented with Cantonese.

Fees:$2950

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