Course Content
Week 1
Introduction to Accounting & the Conceptual Framework
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Week 2
HK Business Structures: Sole Proprietorship, Partnership & Limited Company
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Week 3
The Accounting Equation & Double-Entry Bookkeeping
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Week 4
Accrual Accounting, Adjusting Entries & the Accounting Cycle
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Week 5
Trial Balance, Financial Statements & Quality of Earnings
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Week 6
Cash, Bank Reconciliation, Internal Controls & Receivables
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Week 7
Inventory & Cost of Goods Sold
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Week 8
Property, Plant & Equipment and Intangible Assets
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Week 9
Current Liabilities, Provisions & Contingencies
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Week 10
Partnership Accounting – Profit Distribution, Admission & Withdrawal
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Week 11
Company Accounting – Share Capital, Retained Earnings, Dividends & Reserves
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Week 12
Statement of Cash Flows
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Week 13
Financial Statement Analysis, Ratio Analysis & Course Review
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