BAFS 穩4衝5自選課程 - 2. Books of Original Entry and Types of Ledgers

📌 Topic 2: Books of Original Entry and Types of Ledgers (2小時46分鐘)

• DSE Syllabus 6種Books of Original Entry同Ledgers
• 教大家唔洗死記, 都輕鬆入落正確既Account同Side
• 針對學生常見錯誤, 例如入錯Journal, 撈亂Returns Inwards/ Outwards

Part 1: Books of Original Entry and Ledgers

• 拆解每一種Books of Original Entry同Ledgers
• 常犯Concept錯誤, 例如唔一定所有Sales都會入落Sales Journal
• 分清楚Books of Original Entry及Ledgers分別

Part 2: Purchases, Sales, Returns Outwards and Returns Inwards, and the Corresponding Ledgers

• 常犯Concept錯誤, Purchases of Goods/ Goods 以外既野做法完全唔同?
• Credit Purchases及Cash Purchases做法都完全唔同, 同學經常搞錯
• 解說Credit Purchases/ Sales 的每一個Step
• 輕鬆口訣唔再搞亂Returns Inwards, Outwards, Credit Note 及 Debit Note
• 以上四項交易Posting Ledgers方法及大量Exercise

Part 3: Functions of Books of Original Entries and Ledgers

• DSE文字題要點

Part 4: Cash Book

• 3-column cash book 格式看似複雜, 其實好簡單
• 各大Source Document
• 9大Cash Book 交易, 一理通百理明
• 分清Cash Discount, Trade Discount, Discounts Allowed/ Received
• 輕鬆係Cash Book Bal數
• Dishonoured Cheque處理方法

Part 5: General Journal

• 搞清楚要入落General Journal既交易
• Step by step 處理Opening Entry

✅課程特色

• 0廢話, 操題目既時間唔包入課堂時間, 每分鐘都貨真價實
• 大量題目操練, 每題會在課堂中詳細解題
• 考試導向, 以最新DSE出題方向為藍本
• 設有Exam Trap 同文字題重點, 務求同學考試搶盡每一分