A.     營商環境

         1.    香港的營商環境

         2.    企業擁有權類型

         3.    商業道德與社會責任

B.    基礎管理

         1.    管理功能

         2.    主要商業功能 

         3.    中小型企業

C.     基礎個人理財

         1.    金錢的時間值

         2.    消費者信貸

         3.    策劃個人理財及投資

         4.    以證券交易作投資

A.    Business Environment

        1.    Hong Kong Business Environment

        2.    Forms of Business Ownership

        3.    Business Ethics

B.    Basics of Management

        1.   Management Functions

        2.   Key Business Functions

        3.   Small and Medium Enterprises (SMEs) 

C.    Basics of Personal Financial Management

         1.   Time value of money

         2.   Consumer Credit

         3.   Personal Financial Planning and Investments

         4.   Stock trading as an investment

A.     財務會計

         1.    會計的目的及角色

         2.    複式記帳法

         3.    原始分錄帳簿及分類帳類別

         4.    試算表

         5.    有關財務報表編製的期末調整項目

                 - 分辨現金與應計會計基礎

                 - 分辨壞帳與呆帳準備 

                 - 折舊

                 - 存貨估值

         6.    不同企業擁有權類型的財務報告編製：財務報表

                 - 財務報表：獨資企業、合夥、有限公司

                 - 合夥會計  (盈利分撥帳及往來帳 、重估帳)

                 - 有限公司會計 (發行普通股及債券)

          7.   控制系統

                 - 銀行往來調節表

                 - 錯誤更正

                 - 公認會計原則

                 - 財務報表分析

                 - 不完整會計紀錄

B.     成本會計

         1.    成本分類、概念及詞彙

         2.    邊際成本與吸收成本計算法

         3.    成本會計在決策中的功能

         4.    本量利分析法

A.     Financial Accounting

1.   Purposes and Role of Accounting

2.   Double entry system

3.   Books of Original Entry and Types of Ledgers

4.   Trial Balance

        5.   Period-End Adjustments Relating to the Preparation of Financial Statements

       - Differentiate between cash accounting and accrual accounting

      - Distinguish between bad debts and allowance for doubtful accounts

     -  Depreciation

     - Stock Valuation

        6.   Financial Reporting for Different Forms of Business Ownership:

               - Financial Statements：Sole Proprietorship，Partnership，Limited Company

               - Accounting for partnership (Appropriation, Current accounts, Revaluation)

               - Accounting for limited company (Issue of ordinary shares and debentures)

        7.  Control System

               - Bank Reconciliation Statement

               - Correction of Errors

               - Generally Accepted Accounting Principles

               - Financial Analysis

               - Incomplete Records

B.    Cost Accounting

        1.   Cost Classification, Concepts and Terminology

        2.   Marginal and Absorption Costing

        3.   Cost Accounting for Decision Making

        4.   Cost Volume Profit Analysis, CVP