The programme aims to equip with students an all rounded knowledge in Hong Kong tax and to prepare them for the Certified Tax Adviser (CTA) Qualifying Examination offered by the Taxation Institute of Hong Kong (TIHK).
This programme consists of 21 face-to-face lecture hours. Teaching is centred upon experiential learning including: lectures and in-class exercises.
Assessment and Award
Students who have achieved a minimum of 70% attendance in each module of the programme will be awarded a Statement of Attendance.
The purpose of this course is to prepare students to sit for the LCC & I Examination of Book-keeping (Level 1).
Double Entry Bookkeeping System, General Ledgers, Day Books, Trial Balance, Accounting Concepts, Year-end Adjustments, Trading and Profit and Loss Accounts, Balance Sheets, Depreciation, Bad and Doubtful Debts, Bank Reconciliation Statements.
Partnership Accounts; Limited Liability Companies; Non-trading Organisations, Specialised Accounts which include manufacturing Accounts, Control Accounts, Consignment Accounts and Branch Accounts, Incomplete Records, Bills of exchange, Transfers of Reserve, Stock Valuation and Accounting Ratios.