H5--方案决策等 The syllabus is based on the information provided by the LCCI International Qualifications. 注意:入讀學員須已具初級及中級水平,曾學習下列內容 Note: Entrants must have learnt the following syllabi at Levels 1 and 2 Full sets of books Accounting for depreciation and bad and doubtful debts Bank Reconciliation Stock Valuation Sales and Purchase Ledger Control Accounts and reconciliation with the total of the list of balances in the subsidiary sales and purchase ledgers Correction of errors and use of suspense account Preparation of Manufacturing Accounts Preparation of final accounts from incomplete records Preparation of final accounts for sole traders, partnerships, limited companies, and non-trading organization Syllabus: 1 Advanced aspects of the syllabi for level 1 and level 2 2 Decision making 2.1 Breakeven 2.2 Simple payback 2.3 Net present value method of discounted cash flow