YING WA GIRLS’ SCHOOL - PowerPoint PPT Presentation

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YING WA GIRLS’ SCHOOL

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  1. YING WA GIRLS’ SCHOOL PRINCIPLES OF ACCOUNTS Prepared by: Mr. CHEUNG

  2. Outlines • What is Accounting? • Curriculum of CE Principles of Accounts • Academic and career prospects of studying Accounts • Qualities of studying Principles of Accounts

  3. What is Accounting? Accounting is concerned with: • Recording of data • Classifying and summarizing data • Communicating the data for decision making

  4. What is Accounting? Accounting is concerned with: • Recording of data • Also known as book-keeping • A process of recording daily transactions of the business

  5. 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

  6. 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

  7. Curriculum of CE Principles of Accounts

  8. Curriculum of CE Principles of Accounts • Limited company accounts • Types of shares • Issue of shares

  9. Curriculum of CE Principles of Accounts • Types of dividends • Distribution of dividends

  10. Curriculum of CE Principles of Accounts • Debtors • Bad debts written off • Provision for bad debts

  11. Curriculum of CE Principles of Accounts • P/E ratio • Other accounting ratios • Analysis of profitability and financial position of different companies

  12. 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

  13. 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

  14. 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/

  15. Accounting Jobs and the Salary Index • http://jump.mingpao.com/cfm/JobSalary2.cfm?code=Z0001

  16. 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!

  17. THE END 31st March 2008