Course No.
252-610626-01
Course Type
Part-time
Start Date
09/05/2025
Total Hours
12.00
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Course Detail
New
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Schedule
Friday -
Time
19:00 - 22:00 -
Venue
Tsimshatsui East Ocean Learning Centre -
Session
4 -
Level
General Short Courses -
Tuition Fee
$2,200 -
Language Used
Cantonese (supplemented with English) -
Closing Date for Application
Enrolment deadline is 10 calendar days before the course commencement date. Late enrolment will only be considered if there are still vacant places. -
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Introduction
This introductory course covers essential concepts and fundamental knowledge of the accounting system and financial statements, enabling students, including those without prior experience, to understand the Double-Entry Accounting System and prepare key financial statements such as the Profit and Loss Account, Balance Sheet, and Cash Flow Statement. Discussions will analyze the interrelationships between these statements using audited reports from typical medium-sized companies, while also exploring their various applications. The structured approach ensures that all students can develop a solid understanding of core concepts and practical applications.
Course Content
1. Fundamentals of Financial Statements: Double-Entry Accounting System
2. Financial Statements: Profit and Loss Account and components
3. Financial Statements: Balance Sheet and components
4. Financial Statements: Cash Flow Statements
5. Interrelationship between the Financial Statements
2. Financial Statements: Profit and Loss Account and components
3. Financial Statements: Balance Sheet and components
4. Financial Statements: Cash Flow Statements
5. Interrelationship between the Financial Statements
Learning Outcomes
On completion of this course, participants will be able to:
• Illustrate the Double-Entry Accounting System
• Identify the basic components of various Financial Statements
• Explain the purposes and usage of various Financial Statements
• Interpret the interrelationships between the Financial Statements
• Illustrate the Double-Entry Accounting System
• Identify the basic components of various Financial Statements
• Explain the purposes and usage of various Financial Statements
• Interpret the interrelationships between the Financial Statements