課程簡介
本課程專為應付LCCI Level 2 Cost Accounting考試而度身訂造，教授課程內容針對參加LCCI考試的學生而設。

課程特色
全期課程總共23堂，首先教授LCCI Level 2 Cost Accounting課程(總共12堂)，然後緊接著繼續教授LCCI
Leve 3 Cost Accounting課程(總共11堂)，課程由同一位教師任教，課程連貫，一氣呵成。

課程內容

1. Cost accounting terminology and relationships cost units. cost
centres. cost classification into direct or indirect by function, or
into cost behavior categories. elements of cost.coding.
graphical representation of cost / volume relationships.

2. Costing for materials
ordering, receiving, inspection, storage and
issue procedures.documents involved in stores routine.
perpetual inventory records. continuous stock taking and
treatment of discrepancies. methods of pricing stores issues
and effect on reported profits. maximum stock, minimum
stock and re-order levels.

3. Costing for labour
time and output records. methods of remuneration and effect
on unit cost. payroll preparation and wages analysis. treatment
of overtime premium, shift premium and idle time.

4. Cost for overheads
main sources of total overhead, including depreciation, using a
fixed assets register. the calculation of the depreciation charge.
use of production and service cost centres. allocation.
apportionment. re- apportionment of service cost centres. basis
for and calculation of absorption rates. use of absorption rates.
under or over absorption.

5. Costing methods for:
specific orders
• job, batch and contract. continuous processes
• normal loss. scrap value. abnormal loss or gain. work-in-
progress. equivalent units. joint products. by-products.
provision of services
• service organisations, both internal and external.

6. Marginal costing
elementary knowledge of the use of contribution for decisions
and the effect on stock values and reported profits.

7. Optional techniques
elementary knowledge of budgeting control and standard
costing restricted to prime cost variance analysis.

8. Accounting systems
simple examples of integrated accounting systems.

上課書本
學生無須出外購買書本，教師將自行編製筆記派發給學生。

代報考試
凡在本校就讀上述課程的學生，本校均可代報LCCI Cost Accounting考試。

入學資格
必須具備LCCI Level 2 Book-keeping & Accounts常識。

授課語言
廣東話解釋內容，輔以英語。

最新上課時間
詳情請致電29443633查詢。