Talk on Form 4 Subject Combinations

Talk on Form 4 Subject Combinations Principles of Accounts Panel Head : Miss Hui Kam Sim

Source from HeadlineJobs.hk (Dec 2007) • http://www.headlinejobs.hk/banking%5Ffinance/ • 金融業 – 理財會計人才灸手可熱 • 受惠於內地經濟強勁，愈來愈多企業來港上市，刺激投資活動，本港會計金融業明年持續當旺。在良好勢頭下，會計金融行業仍然面對人手短缺的問題；根據最新政府統計處資料顯示，截至07年6月，金融業及相關服務業合共僱用50萬名僱員，較去年同期大概新增2萬7千個職位空缺。

http://www.jiujik.com/jsarticle.php?lcid=HK.B5&artid=3000019766&arttype=FOCUS&artsection=CAREERhttp://www.jiujik.com/jsarticle.php?lcid=HK.B5&artid=3000019766&arttype=FOCUS&artsection=CAREER 招職專題會計人才需求大從業員薪酬增加會計行業求才若渴，每年初出茅廬的各大學會計系畢業生，更是各大會計師行爭相招攬的對象。不少會計師行均會在每年年底於各大院校展開招聘程序，並於翌年1、2月進入面試最後階段，甚至有準畢業生已獲聘書。

Learning Objectives for F4 & F5 students • Objective 1 • To develop students an understanding • of basic accounting principles and the • application of such principles in • modern business operations.

Learning Objectives for F.4 & 5 students • Objective 2 • To familiarize students with standard • procedures and statutory requirements • for professional accounting practice and • development in Hong Kong.

Learning Objectives for F.4 & 5 students • Objective 3 • To provide students with a good foundation to • further their studies in accounting disciplines • in tertiary institutions, in their career and in • their own business.

HKCEE Format • One paper 2 ½ hours • Two sections • Section A : Choose 3 out of 4 Qs • 14% per question • Section B : Choose 2 out of 3 Qs • 29% per question

HKCEE Syllabus Sole Proprietorship (1-10 Book-keeping) 1. Books of original entries 2. Double Entry book-keeping 3. Trial Balance and Final Accounts 4. Balancing Day Adjustments

HKCEE Syllabus • Correction of Errors • Bank Reconciliation Statements • Control accounts • Incomplete Records • Concepts • Ratios

HKCEE Syllabus Various Types of Businesses: (a) Sole Proprietorship (b) Non-profit making organizations (c) Manufacturing firms (d) Partnerships (e) Limited Companies

Learning Method • The syllabus puts emphasis on • improving students’organizational, analytical and presentation ability, • to be morepatient & attentive, • Subject only involvesbasis arithmetic operations, and • 4. Practice makes perfect.

Professional Qualifications Arrangements will be made for students to sit for the LCCI F.5 1st level : Book-keeping 2nd level : Book-keeping and Accounts F.7 3rd level : Accounting to enhance their interest in the subject and to broaden their horizon.

Professional Qualifications http://www.recruitonline.com/central/full_article.jsp?lang=big5&category_issue=TUE&article_id=1230

Career Path of F.5 Graduates (HKIAAT) (香港財務會計協會) (HK Institute of Accredited Accounting Technicians) • It offers the Accounting Technician Examinations • It offers students an Accounting Technician qualification and an opportunity to progress and attain the membership of HKCPA.  to become an accounting professional.

The Accounting Technician Examinations Hong Kong Institute of Accredited Accounting Technicians (A.A.T.). (http://www.hkaat.org.hk/) Professional Bridging Examinations. members of HKICPA (香港會計師公會) to become an accounting professional.

Further Studies F6 & F7 AL Principles of Accounts

Further Studies Universities: Faculty or Department of Accountancy / Economics/ Finance / Marketing / Management, etc.

Career Path University Graduate from the Faculty or Department of Accountancy •  to be an accountant, an audit trainee, tax assessment assistant officer in the Inland Revenue Dept.: • The Hong Kong Institute of Certified Public Accountants (HKICPA) 香港會計師公會 http://www.hkicpa.org.hk/

The End

Talk on Form 4 Subject Combinations