• 會計行業概況

• 工作範圍和入職條件

• 會計文員的責任及專業操守

• Accounting concepts (會計概念)

• The accounting equation (會計等式)

• Double-entry bookkeeping (複式簿記)

• Books of original entry (原始分錄簿)

• Bank transactions (銀行交易)

Accounting for Payroll (會計薪酬表)

• Calculation of payroll using time rates and incentive schemes (使用時間率及獎勵計劃計算薪酬)

• Payroll deductions (薪酬扣減)

• Calculation of wages (工資計算)

• Account ing for payroll (會計薪酬表)

Control Accounts (統制帳戶)

• The purposes and preparation of control accounts (統制帳戶的目的及準備)

Produce Financial Statements of a Sole Trader (準備獨家經營的財務報表)

• Account for depreciation costs (折舊成本的計算)
  Adjustments for accruals and prepayments (應計項目及預付項目的調整)
  Adjustments for irrecoverable debts (無法收回債務的調整)
  Prepare the financial statements (財務報表的準備)

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