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YING WA GIRLS’ SCHOOL PRINCIPLES OF ACCOUNTS Prepared by: Mr. CHEUNG Outlines What is Accounting? Curriculum of CE Principles of Accounts Academic and career prospects of studying Accounts Qualities of studying Principles of Accounts What is Accounting? Accounting is concerned with:

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YING WA GIRLS’ SCHOOL

PRINCIPLES OF ACCOUNTS

Prepared by: Mr. CHEUNG


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Outlines

  • What is Accounting?

  • Curriculum of CE Principles of Accounts

  • Academic and career prospects of studying Accounts

  • Qualities of studying Principles of Accounts


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What is Accounting?

Accounting is concerned with:

  • Recording of data

  • Classifying and summarizing data

  • Communicating the data for decision making


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What is Accounting?

Accounting is concerned with:

  • Recording of data

  • Also known as book-keeping

  • A process of recording daily transactions of the business


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What is Accounting?

Accounting is concerned with:

  • Classifying and summarizing data

  • Preparation of “Profit and Loss Account” to calculate the profit for the year

  • Preparation of “Balance Sheet” to summarize the assets and liabilities and capital of the company


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What is Accounting?

Accounting is concerned with:

  • Communicating the data for decision making

  • Disclosure of financial information to different users

  • Presentation of figures in a consistent and understandable format



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Curriculum of CE Principles of Accounts

  • Limited company accounts

  • Types of shares

  • Issue of shares


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Curriculum of CE Principles of Accounts

  • Types of dividends

  • Distribution of dividends


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Curriculum of CE Principles of Accounts

  • Debtors

  • Bad debts written off

  • Provision for bad debts


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Curriculum of CE Principles of Accounts

  • P/E ratio

  • Other accounting ratios

  • Analysis of profitability and financial position of different companies


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LCCI (1st)

LCCI (2nd)

LCCI (3rd)

F.4

F.5

F.6

F.7

HKCEE

HKALE

Academic and career prospects

Accounting degree

Accounting diploma

http://www.lccieb.com/Web/lccieb/index.aspx


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Some accounting degrees in HK

HKU

Bachelor of Business Administration in Accounting and Finance

工商管理學學士(會計及財務)

HKUST

Professional Accounting

工商管理學士(專業會計學)

CUHK

Professional Accountancy

專業會計學

POLYU

BBA (Hons) in Accountancy

會計學(榮譽)工商管理學士學位


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Accounting Degree

HKICPA

[Hong Kong Institute of Certified Public Accountants]

Qualification Programme

s

Workshops

Examinations

+

Accounting Experience

=

Certified Public Accountant (CPA)

The direct route to become a CPA

http://www.hkicpa.org.hk/


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Accounting Jobs and the Salary Index

  • http://jump.mingpao.com/cfm/JobSalary2.cfm?code=Z0001


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Qualities of studying Principles of Accounts

  • Mathematical skills…

    • Very important! Such as…

    • +, -, ×, ÷

    • And nothing else!

  • To make it perfect, you have to…

    • Practise,

    • practise, and

    • practise!

  • Finally, equip yourself with an analytical mind!


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    THE END

    31st March 2008


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