卷一Final Reminder最後提示
1. 做MC最多做七個字要停架喇!小心時間分配!
做Paper 1B短答時:
2A. 會計人做左會計個Part先!出Financial Statements / Trial Balance既話做左先!今日係信心之戰!
2B. 商管人就揀題做先!一見到第一係就覺得深唔好驚!睇哂份卷,做住熟既先!Paper 1文字題照上年情況,點都有D分架!
3. 快溫熟Accounting Concepts 會計概念,實出!
4 個人財務如果出得偏門,唔駛驚您地都唔識無人識架喇!俾D信心自己!
5. 記得一分文字題:2 層次,應用技,唔好死「吹」
記得兩分文字題:3 層次,應用技,唔好死「吹」
6. Sole proprietorship, partnership, limited company, joint-venture, franchise and
public enterprise.合夥、有限公司、短期合營、營業特權及公營企業好處壞處溫哂未?
7.「計組領控Planning Organizing Leading Controlling」係考最多架!
8. stakeholders持份者溫左未?
9. (SMART)目標記左未?
10. 不同leadership styles領袖風格的適用情況?
11. control process控制的過程?四步曲:Standard、measure、Compare、Action
12. 「principles of effective management有效管理的原則」:
division of work, unity of command, unity of direction, authority and responsibility, and management by objectives.
分工、統一命令、統一的方向、責任及權力、目標管理
13. Key Business Functions主要商業功能今年可能中其中一個!小心!
14. importance of SMEs to the local economy解釋中小型企業對本地經濟的重要
性?
15. Core Account無特別補充喇!一定要溫「Accounting Concepts會計概念」,每個記定義!
. 會計比率實考架喇!
一定要記limitations of financial analysis財務分析的限制!
16. Accounting Cycle會計循環最好記一記
books of original entryledgers trial balancebalancing day adjustmentsfinancial statements
原始分錄帳簿分類帳試算表期末調整財務報表
17. functions of accounting會計的功能!文字題會考! RCSC
18. functions and limitations of a trial balance明試算表的功能及限制?
19. Prepare a trial balance編製試算表?
20. Personal Finance 講左好多,唔講啦快D溫!
上陣!我們引以為傲¡I
Andy!
2017/4/26 凌晨6:02
principles of financial accounting 在 Andy Yeung BAFS Facebook 八卦
【AY Paper 2A Financial Accounting All-in-one 2017】
AY remarks:
1. Paper 2A不需順次序做,先在section A選一條最得心應手的題目,好的開局是今日重中之中!
2. 今期為何物:月、季、年大不同。
3. 《抄數》:C.A.P. Approach!
4. 抄數時應用Double entries 複式記帳思維
5. Ratio 溫熟未啊唔會俾個表你對架!邊D 「NP before I & T」、邊D「NP after tax」?用「平均數」定「期末數?」親生仔養仔外人?
6. 做T Account 轉問Journal entries (日記分錄) 唔駛驚!將T Account做working,推番個Flow出黎!
7. Capital Employed (運用資本) :Partnership係乜?「Capital(資本) + current(往本帳)」only!
8. 小心Trial Balance就算表的類別:「unadjusted未調整」 vs「post-closing結帳後」TB
9. 成舊錢走!
10. 「FULL-year depreciation全年折舊」要小心假設!買個年點計,賣個年唔駛計?
11. 相反,「Pro rata」按月計!
12. 小心usage-based depreciation使用量折舊!小心比較不同Depn方法對Net Profit的影響
13. 「fully depreciated? 完全折舊?」(ref 2012 DSE)
14. Bank reconciliation statement (銀行往來調節表) 三大題型!小心題目要求!先睇Required part「commencing with邊度先!」
15. BRS夾年頭!CB vs BS opening balance可能已經唔同!小心!
16. Three-column cash book「三欄現金簿」?
17. 小心開cheque日子: 「unpresented 未兌現」vs「Stale 過期支票」vs「Post-dated 遠期支票 」
18.COE Logic: 1. FOBO公司型態 2. Flow of Income and expense(收入及費用的流向)-Accounting Cycle:「Nominal account 虛帳户」「Profit and loss 損益帳」「Retained profit 留存利潤」
19. TB 見到「Retained profit 留存利潤」要睇期頭定期尾 =.=
20.Partnership Appropriation 分撥帳小心 x COE考!小心SORB!小心lower of C&NRV!
21. 重覆:T Account 內只有Account 名!唔該唔好自創新Account =.=
22. 例如realization expense (變產費用)會唔會出現響Realization account (變產帳)度啊=.=
23. 小心文字題:Change in Partnership:入、走、ratio變
24. Goodwill 商譽adjustment:唔一定要close Goodwill 架!小心今年考open goodwill!
25. withdrawal of partners合夥人退出:「Current Capital」,「Capital埋單」
26. (重覆pt 6) Revaluation 重估及 Goodwill adjustment 商譽調整的journal entries日記分錄
27. Realization變產帳:睇身份:「老闆」vs「外人」vs「債主」
28. AFDD(呆帳準備) :specific allowance(特定準備) vs general allowance一段準備 (aging schedule帳齡分析表)
29. Bad debt壞帳vs AFDD文字題
30. .Bad debt recovered壞帳收回(都幾耐無考過)
31. BOOE(原始分錄簿) :1A($Cash Book 現金簿)1B(X$+貨) 四本貨J1C(general jounal普通日記簿)
32. Cash accounting現金制會計vs Accrual Accounting應計制會計
33. 開Income Account收入帳:Arrears應收vs Advanced預收
34. 開Expense Account費用帳:Accrued應付vs prepaid預付
35: 六大Errors Not Affecting Trial Balance Agreement 不影響試算表平衡的錯誤
36: Issue of Shares and Debentures發行股份及債券 journal entries日記分錄
37 journal entries日記分錄係咪要narration分錄說明先?
38.Reserves vs. provisions 儲備與準備
39. Financial Analysis(Ratio)財務報表分析(比率) :快D睇下ratio表
40. Incomplete Records不完整會計記錄:怒開workings,抄數技,Bank statement信唔過
41.Generally Accepted Accounting Principles公認會計原則:記哂未?
42. 最後,小心至上!Gook Luck Bro & Sis!
43. 我要目訓喇
44. 上陣,我們引以為傲!
45. BAFS,你的主科!
by Andy (26/4/2017 凌晨5:12am)
principles of financial accounting 在 Andy Yeung BAFS Facebook 八卦
點少得您地:商管人(BM elective) Final Reminder最後提示最終章
1. HR、Marketing 太多野喇!要教既、要講既已經講哂!
所以主要講講大家最唔熟既財務管理Financial Management:
2. 會計比率實考架喇!
gross profit ratio, net profit ratio, working capital/current ratio, quick/liquid ratio and return on capital employed, accounts receivable
turnover, inventory turnover, accounts payable turnover, total assets turnover and gearing ratio。
毛利率、淨利率、營運資金/流動比率、速動比率、運用資金報酬率、應收帳款周轉率、應付帳款周轉率、總資產周轉率及槓桿比率。呢幾個係最重要!大家臨出發前要溫哂!
3. 一定要記limitations of financial analysis財務分析的限制!
4. Budgeting預算編製原因vs 限制,小心!
5. Sources of Financing融資方式就唔駛溫到咁微觀咁specific,宏觀d咁去睇:
「短期vs長期」、「大B vs細B」、「內 vs外」等等。
6. basic principles for selecting financing methods.
選擇企業融資方式的基本原則讀左未?
7. Capital Investment Appraisal資本投資評估四大指標好處壞處溫左未?
8. operating cycle and cash conversion cycle營業循環及現金轉換循環溫左未?
9. the elements of a credit policy信貸政策的元素好重要!credit terms、and credit standard And collection policy
賒貸條款、信用標準及收帳政策
10. 「五個C有意思!」(5Cs: capital, capacity,collateral, condition and character). (5Cs 即 是 資金、能力、抵押品、(借貸人的經濟)狀況及品格)
11. Economic Order Quantity (EOQ) and re-order level methods.最優訂購量和再訂購水準計演算法:小心今年考EOQ Limitations限制、用處、畫圖題型!
12. Types of risks: insurance vs non-insurable;pure vs speculative風險的種類:可保風險與不可保險風險; 純風險與投機風險記左定義未?
13. 小心保險的種類!
14. 四大risk management strategies企業風險管理的策略溫定義是常識吧!
時間分配:
卷一:
15. 一定要溫「Accounting Concepts會計概念」,每個記定義!
16. 做MC最多做40mins要停架喇!小心時間分配!
卷二:
16. 記住一個Point一段啊!段與段之間隔行是常識吧!
17. 唔駛跟次序做(section B Case study 除外) ,唔好見到第一條好似唔識就打亂陣腳!小心一切題目既重要字眼!
18. 考官講「You may now start」就即刻狗衝寫字既是傻的嗎!AY門生彰顯自信,慢慢來,每題分析keywords先下筆!建議做左Case study 計數題先!
19. 揀Essay方面,唔好睇Topic,以為自己好熟Marketing 就揀Marketing!睇清楚每題Part A、Part B 問乜先好揀!
20. 商管係信心之戰!你一定會見到一D你無見過既題目!
見過咁多條AL、DSE、名校卷、AY卷,你都唔識,人地邊有可能識?講堅!比少少信心自己!
最後:
上陣,我們引以為傲!
祝福您您您!
2017/4/26凌晨5:12
principles of financial accounting 在 Principles of Financial Accounting - Open Textbook Library 的相關結果
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principles of financial accounting 在 Principles of Accounting, Volume 1: Financial Accounting 的相關結果
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principles of financial accounting 在 Principles of Financial Accounting - 博客來 的相關結果
書名:Principles of Financial Accounting,語言:英文,ISBN:0073271128,作者:Wild, John J./ Larson, Kermit D./ Chiappetta, Barbara,出版日期:2006/06/02, ... ... <看更多>