☁ 理解複式記帳的原則 understand the principles of the double-entry system
☁ 以複式記帳紀錄商業交易 Record daily transactions with double-entry system
☁ 認識、分辨並處理現金折扣和交易折扣 Recognise, record and differentiate between trade discounts and cash discounts

任何企會財學生都適用（會計單元或商業管理單元）
Suitable for all BAFS students (Accounting Module or Business Management Module)
亦歡迎中三學生參與體驗企會財科!
S.3 students who are interested in BAFS are also welcomed!

理解以下期末調整如何影響財務報表的準備 Understand how the following period-end adjustments affect the preparation of financial statements
☁  應計與預付 Accrual and Prepayments
☁ 壞帳及呆帳準備 Bad Debts and Allowance for Doubtful Debts
☁  折舊 Depreciation
☁  存貨的計價 Valuation of Inventory

較適合選修會計單元的企會財學生
More suitable for students who take the Accounting module of BAFS.
商管同學也可以參與以增潤自己的會計知識
Students who take the business management module are also welcomed to enrich your accounting knowledge.

中四至中六

折舊Depreciation 

☁ 認識折舊和變賣的複式記帳 understand the double entries for depreciation and disposal
☁ 認識折舊和變賣如何影響財務報表的準備 understand how depreciaition and disposal affect the preparation of financial statements