BAFS 穩4衝5自選課程 - 3. Trial Balance and Financial Statements

📌 Topic 3: Trial Balance and Financial Statements (2小時)

Part 1: The Trial Balanace

• Trial Balance相關Concept及DSE常見文字題
• Trial Balance常見謬誤
• Trial Balance功能及限制

Part 2: Income Statement

• 獨家技巧,助你由0基礎開始精通所有Income Statement類題型
• 唔洗死記,以邏輯輕鬆記熟Income Statement格式
• 處理Revenue, Expense及Profit and Loss Account相關Double Entry
• 分清Opening Inventory及Closing Inventory分別
• Inventory Account結算方法
• Cost of Goods Sold 全折解
• 計算Gross Profit及Net Profit
• 拆解常犯謬誤: Cash Discount vs Trade Discount, Carriage Inwards vs Carriages Outwards等

Part 3: Statement of Financial Position

• 處理Capital, Drawings及Profit and Loss Account結算
• 唔洗死記,以邏輯輕鬆記熟Statement of Finanacial Position格式
• Current Assets, Non-Current Assets, Current Liabilities及Non-Current Liabilities分類
• 拆解常犯謬誤: Personal Accounts vs Impersonal Accounts, Nominal vs Real Accounts 等
• DSE文字題要點: Use, Users and Limitation of Financial Statements

✅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