Certifi cate in Book-keeping and Accounts (level 2)
As a progression route from Level 1 Book-keeping, this qualifi cation builds on the knowledge and skills developed at that level. The qualifi cation is targeted at candidates who are working, or preparing to work, in an accounting environment where they will be expected to maintain fi nancial records and prepare accounts with some level of autonomy. Successful candidates at this level can progress to the LCCI Level 3 Accounting/Accounting (IAS) qualifi cations.
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 prepare and interpret accounts for sole traders, partnerships, nontrading organisations and limited companies
Syllabus Topics
Advanced aspects of the syllabus for Level 1 Book-keeping
Partnerships
Limited liability companies
Incomplete records
Manufacturing accounts
Stock valuation
Non-trading organisations
Control accounts
Suspense accounts
Calculation and interpretation of ratios
Preparation, by the use of ratios, of simple fi nancial statements
Assessment
Candidates are assessed by a 3 hour paper-based examination, consisting of fi ve questions from which the candidate will need to answer any four; there are no compulsory questions. At least two questions will come from key topics as detailed in the syllabus. The answers required will be predominantly of a quantitative nature, but candidates will be expected to demonstrate their knowledge and understanding of the syllabus topics at the appropriate level as well as their ability to analyse and interpret data. 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:3,200 (含官方指定課本和過往題目，未含公開考試費用)
課本
Level 2 Book-keeping and Accounts - Passport to Success
課程長度
共54小時
資料下載
公開考試日期