BAFS 穩4衝5自選課程 - 4. Accruals and Prepayments, Bad Debts and Allowance for Doubtful Accounts

📌 Topic 4: Accruals and Prepayments, Bad Debts and Allowance for Doubtful Accounts (3小時30分鐘)

Accruals and Prepayments (2小時)

• 文字題重點: Cash Accounting及Accrual Accounting分別, Accrual Account好處
• 教授處理Accural/ Prepayment T-account常見技巧, T-account 3步曲
• Accrued Expense, Accrued Revenue, Prepaid Expense, Deferred Revenue全折解
• 處理Accrual b/f, Accrual c/f 等item
• 自創思維方式, 處理Dr Cr 問題, 分清Current Assets /Liabilities
• Financial Statement技巧, 大大增加成功Bal數機會

Bad Debts and Allowance for Doubtful Accounts (1小時30分鐘)

• 常見文字題: Bad Debt定義, 原因, Prudence Concept及Matching Concept
• Doubtful Account 2大方法: Specific Allowance及General Allowance
• Bad Debt及Bad Debt Recovery處理方法
• Exam Trap: Allowance計算前, Bad Debt已經/ 未Write off之計算分別
• 教科書無教技巧, T Account唔洗畫就計到Bad Debt Expense
• Contra Asset下Financial Statments處理方法, 增加Bal數機會
• 清Concept, 輕鬆分清Allowance同Bad Debt分別

✅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