Instituto Salesiano Macau

2016-2017 Course Outline

 

 

Course Name

Accounting

Form

5A

 

Textbooks

1. Frank Wood’s-Principles of Accounts for HK, Volume 1, 6th Edition

2. Frank Wood’s-Principles of Accounts for HK, Volume 2, 6th Edition

 

Course Objectives

 

 

 

Cognitive

Domain

 

The Accounting course is separated into three sections: Bookkeeping, Bookkeeping and Accounting and Advanced Accounting. In Form 5A, we focus on the second section-Bookkeeping and Accounting.

The Bookkeeping and Accounting helps students’ ability to compile accounting reports

in accordance with the International Accounting Standards.

 

 

 

 

Affective

Domain

 

During the course, the primary focus will be on improving the students’ ability to demonstrate the application of double entries and numeracy skills in the context of business’s accounts.

Students who follow this course will have a sound understanding of bookkeeping and accounting and its applications, and will find the transition to the study of LCC Level 3 relatively easy to achieve.

 

 

 

 

Psychomotor

Domain

 

The Bookkeeping and Accounting syllabus is closely pegged with the international recognized examination bodies LCC and IGCSE requirements. After this course, students can attempt external exams such as LCC Level 2 and IGCSE. Therefore, students will be encouraged to set their own achievable, realistic goals that will ensure success through hard work and perseverance. This course lays an appropriate foundation for the future study of accounting in Form 6A.

 

Course Outline

Term

Unit

Teaching Contents

Activities

 

 

 

 

 

1

 

 

Vol 1  Ch 1-10

           Ch 27

         Ch 25-26

 

Vol 2  Ch 12

Vol 1 Ch 22-23

           Ch 24

 

           Ch 20

 

Vol 1  Ch 4

 

 

Recording financial transactions

Control accounts

Correction of errors and the Journal

Adjustments in financial statements

      -Accounting concepts

     -Accounting for depreciation

     -Accounting for irrecoverable debts and allowance for

      doubtful debts

     -Accounting for accruals and prepayments

Preparation of financial statements

     -Partnerships

 

 

 

 

 

 

Career talk: Golden Oldies

 

Practical Office


 

 

 

 

 

 

 

2

 

 

    

Vol 2 Ch 4

           to Ch 8

Ch 10

Ch 2

    Vol 1  Ch 29

Ch 2

          

 

Preparation of financial statements

     -Partnerships

 

     -Limited liability companies

     -Incomplete records of a sole trader

     -Manufacturing businesses

     -Non-profit making organisations

 

 

 

 

 

 

 

 

 

 

 

 

 

Business Smart for Teens and Training course for LCC examination

 

 

 

 

 

3

 

Vol 2 Ch 1

Vol 2 Ch 4

           to Ch 8

Ch 10

Ch 2

    Vol 1 Ch 29

  Vol 2 Ch 2

            Ch 1

        & Ch 11

 

Preparation of financial statements

     -Partnerships

 

     -Limited liability companies

     -Incomplete records of a sole trader

     -Manufacturing businesses

     -Non-profit making organisations

Accounting ratios

 

 

Reference Books

1

Edexcel IGCSE Accounting

2

Frank Wood's Business Accounting Vol 2, 4th Edition – Frank Wood and Alan Sangster

 

 

Useful Links

Descriptions

Link

LCCI

www.lcci.co.uk

Edexcel

www.edexcel.org.uk