BAFS 穩4衝5自選課程 - 7. Accounting for Limited Companies

📌 Topic 7: Accounting for Limited Companies (3小時7分鐘)

• 同大家深入了解Oridinary Share, Preference Share, Debenture等Concept, 必考文字題, Accounting Entries
• 教大家分清楚Debenture Interest, Debenture Interest Paid 同Accrued Debenture Interest
• Income Statement同Statement to Calculate Retained Profits既處理方法, 常見伏位同操練題目
• 分好4類Expense (Administrative, Selling and Distribution, Other Operating, Finance) 同相關Statement操練題目

Part 1: Issue of Shares and Debentures

• 同大家深入了解Ordinary Share, Preference Share, Debenture等Concept, 必考文字題, Accounting Entries
• 分清2種Shareholders (Preference vs Ordinary)在Dividend, Voting Right及Liquidation時候分別
• Issue Share 4步曲及相關Accounting Entries
• Oversubscription時候處理方法
• 文字題要點: Debenture及Share分別
• 有關Debenture Interest之相關計算, 包括Accrued Interest等複雜但考試常見問題

Part 2: Financial Statements for Limited Company

• 文字題要點: Reserves及Provision之分別
• Income Statement格式: Debenture Interest, Director/ Auditor's Remuneration等Limited Company獨有Concept
• Profit Tax相關計算及Income Statement格式
• Dividend超容易中伏位, Declared/ Paid Dividend處理方法分別
• Statement to Calculate the Retained Profits格式
• General Reserves相關處理
• 分好4類Expense (Administrative, Selling and Distribution, Other Operating, Finance) 同相關Statement操練題目, 獨有Keyword記法
• Statement of Financial Position格式: Accrued Debenture Interest, Application monies refundable, Tax payable, Capital and Reserves等Limited Company獨有Concept

✅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