Certifi cate in Book-keeping (level 1)
This qualifi cation is suitable for candidates who work or wish to work in areas of business that will involve the recording of fi nancial transactions. It builds on and extends the knowledge and skills developed at the introductory level and is a good progression route to the Level 2 Certifi cate in Book-keeping and Accounts.
Aims
The aims of this qualifi cation are to enable candidates to develop:
1. an understanding of the basic principles underlying the recording of business transactions
2. the ability to maintain the books of, and prepare final accounts for, sole traders
Syllabus Topics
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
Bank facilities/methods of payment or receipt of money
Cash book and cash discount
Bank reconciliation
Petty cash book and the imprest system
Trial balance
Adjusting for accruals and prepayments in the fi nal accounts
Depreciation of fi xed assets
The entries relating to bad debts
The journal
Capital and revenue expenditure
Errors in the accounts and their correction
Effect of profi t (or loss) and drawings upon capital
Trading and profi t and loss accounts
The balance sheet
Control accounts – an introduction
Assessment
Candidates are assessed by a 2.5 hour paper-based examination. The examination paper consists of four questions, with at least two questions on key topics as detailed in the syllabus. Candidates must do all four questions. The answers required will be predominantly of a quantitative nature but candidates will be expected to demonstrate their understanding of the subject at an appropriate level. Specimen and past papers are available on the LCCI website.
授課語言
英文教料，中文授課。
課程費用
MOP:2,000 (含官方指定課本和過往題目，未含公開考試費用)
課本
Level 1 Book-keeping - Passport to Success
課程長度
共36小時
資料下載
公開考試日期