wky 發問於 教育及參考書標準及測試 · 1 十年前

LCCL Lv3 個syllabus

-Accounting (IAS) / Accounting

-Cost Accounting

-Management Accounting

想問下以上果個3 subjects Level 3個syllabus係咩...

1 個解答

  • 1 十年前

    Accounting (IAS) / Accounting

    1Recording transactions

    2Preparation of accounting statements and data:

    2.1Income statements and cash records

    2.2Balance sheets



    2.5Accounting for groups of companies

    2.6Accounting for branches, investments, joint ventures and interest on capital

    2.7Cash flow statements

    2.8Cash budgets

    2.9Accounting ratios, working capital statements

    3Use and interpretation of accounting statements and data:

    3.1Measuring business performance

    3.2Statements as an aid to management decisions

    3.3Understanding the terminology

    3.4Effect of accounting concepts and up-to-date accounting methods on final accounting statements

    Cost Accounting

    1Accounting for materials, labour, overheads and processes

    2Stock control

    3Marginal costing

    4Budgetary control

    5Standard costing and variances

    6Accounting systems

    Management Accounting

    1. Double Entry Book Keeping - Data Entry in the primary and secondary books of accounts - Preparation of Trial Balance - Rectification of Errors - Final Accounts of Non-corporate organizations like Proprietary Firms and Partnership Firms - Bank Reconciliation Statement

    2. Cost Accounting - Relationship with Financial Accounting - Elements of Cost - Preparation of Cost Sheet

    3. Materials Cost - Materials purchasing, receiving, storing, issuing including pricing of issues

    4. Labour Cost - Time Keeping and Time Booking - Idle Time - Labour Turnover

    5. Overheads - Identifying the overheads with the cost center - Allocation, Apportionment and Absorption - Under Absorption and Over Absorption of Overheads

    6. Elementary study of the Managerial Decision Making Techniques like -

    a. Marginal Costing - Break Even Analysis, Applications of Marginal Costing in decision making - Key Factor considerations

    b. Budgetary Control - Functional Budgets - Flexible Budgets

    c. Standard Costing - Materials Cost and Labour Cost Variances only

    Note - Problems should be covered on the following topics -

    a. Preparation of financial statements of non-corporate organizations like Proprietary Firms and Partnership Firms, including Bank Reconciliation Statement

    b. Cost Sheet preparation

    c. Inventory Valuation

    d. Overheads

    e. Simple problems on concepts of Marginal Costing and Applications of Marginal Costing including Key Factor considerations

    f. Cash Budgets and Flexible Budgets

    g. Simple Problems on Materials Cost and Labour Cost Variances