Instituto Salesiano Macau

2016-2017 Course Outline

 

Course Name

Book-Keeping

Form

4A

Textbooks

1.   Frank Wood’s Principles of Accounts for Hong Kong Vol. 1

 

Course Objectives

 

 

 

Cognitive

Domain

 

The Accounting course is separated into three sections: Bookkeeping, Bookkeeping & Accounting and Advanced Accounting. In Form 4A, we focus on the first section which introduces students to the bookkeeping of the business.

The Bookkeeping develops students’ ability to understand the transactions recording of

accounting procedures in business.

 

 

 

Affective

Domain

 

The primary focus will be on improving the students’ ability to demonstrate the application of recording and numeracy skills in the context of businesss accounts.

Students who follow this course will have a sound understanding of transactions recording and its applications, and will find the transition to the study of LCC Level 2 relatively easy to achieve.

 

 

Psychomotor

Domain

 

The Bookkeeping syllabus is closely pegged with the international recognized examination body LCC1. After this course, students can attempt external exams such as LCC Level 1 This course lays an appropriate foundation for the future study of bookkeeping and accounting in Form 5.

 

 

Course Outline

Term

Unit

Teaching Contents

Activities

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

Vol 1

Ch

2

3-10

11-14

15-19

 

 

 

 

 

 

 

 

 

Books of original entry and double entry

     -The accounting equation

     -Double entry bookkeeping

     -Books of original entry

     -Bank transactions

 

 

 

 

 

 

 

Career talk: Golden oldies

 

Practical Office


 

 

 

 

 

 

 

 

2

 

Ch

15-19

 

22-23

24

 

27

 

Books of original entry and double entry

     -Bank transactions

Produce financial statements of a sole trader

     -Account for depreciation

     -Adjustments for irrecoverable debts

Control Accounts

 

 

 

 

 

 

 

 

 

 

 

Business Smart for Teens

 

 

 

3

 

 

 

20

 

 

 

25

 

 

Produce financial statements of a sole trader

-Adjustments for accruals and prepayments

     -Accounting concepts

Books of original entry and double entry

    -Errors that do not affect the trial balance

Accounting for payroll

 

Reference Books

1

Edexcel IGCSE Accounting

2

Frank Wood’s Business Accounting 1

 

 

 

Useful Links

Descriptions

Link

LCCI

http://lcciasia.com/