會計學原理principlesofaccounts.pptVIP

Principles of Accounts會計學原理 Munsang College Why Accounting? I HK is an international financial center CEPA Different business activities need different accounting knowledge Why Accounting? II If you are an accounting clerk You need to know HOW to: Post the entries 入帳 Calculate Profit or Loss 盈利或虧損 ; Prepare the Balance Sheet 資產及負債表 ; Make tax provision; Deal with financial problems for the company, etc. Why Accounting? III If you are the business owner You should : Know the company’s Profit or Loss; Assets 資產 and Liabilities 負債 Make business decisions with the financial infor