BAFS 穩4衝5自選課程 - 6. Accounting for Partnerships

📌 Topic 6: Accounting for Partnerships (5小時8分鐘)

Part 1: Financial Statements for Partnerships

• 由淺入深Example幫同學唔洗死記, 用邏輯精通Partnership相關Concept
• 3大Profit and Loss Appropriation Item: Interest on Capital, Interest on Drawings, Partner's Salary
• 2大方法: Fluctuating vs Fixed Capital Account
• DSE常見文字題: Use of Current Account
• 分清Current Account及Capital Account 各自記錄的交易
• 常見Concept謬誤: Salary to Partner vs Salary Expense, Loan from Partner & Loan Interest
• Appropriateion Section格式及常犯錯誤拆解
• Statement of Financial Position準備要點及Financed By 部分格式

Part 2: Partnership Goodwill

• 常見文字題: Goodwill定義及功用
• 分清Goodwill 2大類: Purchased Goodwill及Inherent Goodwill相關Concept及文字題
• 2大類情況: 有Goodwill Account及無Goodwill Account情況
• 萬用框架解決Goodwill相關計算, 不再搞亂Debit Credit
• 3大Goodwill題型: Change in Profit and Loss Sharing Ratio, Admission of Partners, Withdrawal of Partners

Part 3: Revaluation

• Revaluation常見文字題
• Assets/ Liabilities Revaluation對Capital影響
• Revaluation各種Accounting Entry
• 處理Revaluation相關Profit and Loss
• 萬用框架解決Goodwill Revaluation相關計算, 不再搞亂Debit Credit
• 3大情況(有Goodwill Account, 無Goodwill Account, 之前有而家無Goodwill Account) 處理方法分別
• Non-Current Asset Revaluation後Depreciation處理方法

✅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