ABE/ISBA,CAT,CIM,ACCA,LCCI

FOFO

ABE 成绩出了，都考到怎样？

icet

請問可以不要考lcci & cat直接考acca嗎？

kk610

原帖由 左君右棋 于 12-1-2006 09:49 PM 发表
对了，CIM和CIMA是不同的，
我要讲的是CIMA，
CIM是marketing的没错，
但CIMA是ACCOUNTANT的...

CIM是读MARKETING
CIMA是读ACCOUNT但是比较偏向COSTING
ACCA是读ACCOUNT

coolkid

原帖由 icet 于 7-5-2006 11:53 AM 发表
請問可以不要考lcci & cat直接考acca嗎？

可以。只要你是STPM or A level holder...

icet

原帖由 coolkid 于 7-5-2006 05:19 PM 发表

可以。只要你是STPM or A level holder...

高中uec能嗎？

samuel5729

请问在 新山 有没有哪见学院提供 ABE Advance Diploma ( Business ) 课程呢 ?

Coolly

原帖由 icet 于 7-5-2006 05:51 PM 发表


高中uec能嗎？

不可以。。。
一定要a-level or stpm...

davidchong1986

读ACCA需要什么条件？？？我是after spm！！

samuel5729

我有 ABE DIPLOMA IN BUSINESS ADMINISTRATION。
我想不要继续我的 ADV DIPLOMA 了。
想念 ACCA。 可以 直接 拿 PART 2。
请问各位有什么意见。。。

hanagumi

原帖由 davidchong1986 于 7/6/06 07:42 PM 发表
读ACCA需要什么条件？？？我是after spm！！

CAT（SPM/STPM） --> ACCA Part 2 --> ACCA Part 3

or

ACCA Part 1(STPM)--> ACCA Part 2 --> ACCA Part 3


建议还是拿 CAT  ， 比 ACCA Part 1 容易

至于条件，我 英文 和 数学 CREDIT 以上，进得到

woei_t

原帖由 hanagumi 于 8-6-2006 03:44 AM 发表


CAT（SPM/STPM） --> ACCA Part 2 --> ACCA Part 3

or

ACCA Part 1(STPM)--> ACCA Part 2 --> ACCA Part 3


建议还是拿 CAT  ， 比 ACCA Part 1 容易

至于条件，我 英文 和 数学 C ...

CAT是不用条件的...要够十六岁就行了...
你说的条件是你学院的吧...

davidchong1986

是不是只要SPM英文和数学拿CREDIT！！可以读ACCA ？？

hanagumi

原帖由 woei_t 于 8/6/06 04:48 AM 发表


CAT是不用条件的...要够十六岁就行了...
你说的条件是你学院的吧...

原来是这样
不过多多少少都会看吧
不然成绩全部拿 E 的都可以进咯

woei_t

原帖由 hanagumi 于 8-6-2006 11:48 AM 发表


原来是这样
不过多多少少都会看吧
不然成绩全部拿 E 的都可以进咯

是啊...！！！
full E行啊...
Kasturi都没看CAT学生的成绩的...
SPM拿来的都是超过六科A...
拿discount的...

有阿！在KDC。你可以打电话去询问：07-2217998

原帖由 samuel5729 于 7-6-2006 09:57 PM 发表
我有 ABE DIPLOMA IN BUSINESS ADMINISTRATION。
我想不要继续我的 ADV DIPLOMA 了。
想念 ACCA。 可以 直接 拿 PART 2。
请问各位有什么意见。。。

欢迎...欢迎...ACCA的大门永远为你而开...

teddybear87

各位，你们好，我有点事情想请教你们
我今年刚读LCCI ，我大约是明年就读完。
我想知道我要是想读ACCA 是否可以直接进呢？
那请问ACCA在哪里读比较好，我是住在KEDAH，我希望不会太远啦。
还有如果ACCA想去国外读，好吗？？
国内，国外读一样的吗 ？
国内ACCA整个COURSE多少钱？要读几久？
可以申请奖学金吗？？
抱歉，好像很烦那样。。

Coolly

我想知道我要是想读ACCA 是否可以直接进呢？

可以直接进 ACCA Part 1。。。

那请问ACCA在哪里读比较好，我是住在KEDAH，我希望不会太远啦。

通常我们是跟lecturer读，哪里好就去那里。。。

还有如果ACCA想去国外读，好吗？？

可以去外国读，价钱和生活费贵而已。。。

国内，国外读一样的吗 ？

一样，无论课程和考试都一样。。。

国内ACCA整个COURSE多少钱？要读几久？

不一定，要看你读几久？通常full time的 可以在2-4年完成。。。

可以申请奖学金吗？？

应该比较难吧。。。

刚看到internet的exam tips关于financial reporting（ACCA）的。那我就那来和大家分享
News - Exams tips & study

   
  Accounting for long term contracts 03/08/2006


CIPFA lecturer Jenny Hill brings you an easy to digest breakdown of arguably the toughest area of the financial reporting syllabus



   
I’ve chosen to write this article on the treatment of long-term contracts in company accounts because whenever I ask students on financial reporting revision courses which area of the syllabus they find most difficult, they invariably reply long-term contracts. Long-term contracts are covered in detail in study session 6 of the financial reporting open learning material.

There are a number of different ways that the examiner can examine you on long-term contracts. You may have to adjust the accounts for a contract as part of a profit and loss account / balance sheet question. Alternatively, the examiner could set a contract question on its own, and this could include a combination of calculations and narrative.

Let’s start with a quick reminder of what we mean by long-term contracts. The rules come from SSAP 9 Accounting for Stocks and Long-Term Contracts. If a company is half way through a two year contract when it is preparing its year-end accounts, it would not give a realistic picture of that company’s operations during the year if it didn’t recognise any turnover or profit in relation to the contract until the following year. SSAP 9 therefore requires that turnover and profits are recognised as the contract progresses.

Most students are happy with contracts up to this point and can understand what SSAP 9 is trying to achieve. The problems usually begin when attempting to calculate the amounts that need to be recorded for a partially completed contract. Why is this so difficult? Ironically, it isn’t because SSAP 9 gives lots of complicated rules for the calculations, but rather because it is quite vague and so companies can do the calculations in many different ways depending on their circumstances – hence every exam question looks different.

I will use the example throughout this article of a construction company, Cowboys ltd, which has signed a contract with a local charity to build a new care home. I’ll work through a 3-step approach that you can follow in the exam to do your contract calculation.

The three steps to follow in the exam are as follows:

1) Determine amounts to be taken to profit and loss account
2) Determine amounts to be taken to balance sheet
3) Account for any future losses

Illustration

Cowboys ltd is preparing its accounts for the year-ended 31 December 2005 and at this date it is 11 months into a 15-month contract to build the care home. Due to staff recruitment problems, the contract is currently budgeted to make a loss as follows:

£’000

Contract price 1,200

Costs incurred to date (1,080)
Estimated future costs to complete (270)
Total costs (1,350)

Total expected loss on contract (150)


Step 1: Determine amounts to be taken to the profit and loss account
This is the hardest step, because this is where SSAP 9 is vague and hence in both real life and the exam, there are many different ways of doing the calculation.

SSAP 9 tells us that turnover and profit must reflect the proportion of work carried out at the accounting date, but it does not define the method for calculating this proportion, and so companies can choose the method that is most appropriate to their circumstances and will get a different answer depending on which method they use.

There are 3 different ways of calculating the profit and loss account balances in the exam, and the one that you will use depends on the information that the examiner gives you.

Note that the calculation in step 1 is the same regardless of whether it is a profit or loss-making contract as we will account for the future loss separately in step 3. This is where my method differs from that outlined in the open learning material, but it achieves the same final answer and when teaching, I have found that this method is easier for most students to follow.

The three different ways of calculating the profit and loss that you may be presented with in the exam are illustrated by examples (a) – (c) below. Each method results in a slightly different answer.

a) The question tells you that the value of work done at the year-end, or value of work certified, was £900,000.

This means that a chartered surveyor has examined the partially complete care home at the year-end and has determined that the value of the work done so far is £900,000. This is your turnover for the year. You use this to determine the proportion of the contract that has been completed, which will in turn determine the cost of sales and profit that you recognise in the accounts.

If £900,000 of £1.2m has been completed, the contract is 75% complete. So your profit and loss account balances would be:

£’000
Turnover (value of work completed) 900
Cost of sales (75% x £1.35m total cost) (1,013)
Attributable loss for the year (113)

b) The question tells you that the contract is estimated to be 77% complete at 31 December 2005.

There are a number of different ways that a company can calculate the percentage complete, but don’t worry about this in the exam – simply take the percentage given by the examiner and apply it to calculate your turnover and cost of sales.

£’000
Turnover (77% x £1.2m total) 924
Cost of sales (77% x £1.35m total) (1,040)
Attributable loss for the year (116)


c) The examiner doesn’t tell you the percentage completed or the value of work done.

In this case, the company has decided not to get a chartered surveyor to value the work performed in the year, and will instead have to calculate appropriate turnover and profits based on the percentage of the total expenditure that it has incurred so far on the contract.

We know from the amounts shown above (see illustration) that £1.08m of the total costs of £1.35m have been incurred, so the contract is 80% complete using a cost basis. The profit and loss account balances in this case would be:

£’000
Turnover (80% x £1.2m total) 960
Cost of sales (costs incurred to date) (1,080)
Attributable loss for the year (120)

One final point to note on determining the profit and loss account balances: SSAP 9 requires that no profit is recognised on a contract until it is progressed enough to be reasonably certain of making a profit.

The point at which profit is reasonably certain will of course vary from contract to contract, but in the exam if the examiner doesn’t tell you whether the company is reasonably certain of a profit, approximately one-third complete would be when a company could make a reliable estimate of profit.

If you decide that it is not appropriate to recognise profit this year on the contract, you need to make turnover equal to costs for the year so that you end up with nil profit.


Step 2: Determine amounts to be taken to the balance sheet
In step 1 above, we calculated our profit and loss account balances based on the SSAP 9 rules, and these amounts will not always correspond to the actual costs incurred and payments on account received from our customer. Therefore, amounts will need to be included in the balance sheet.

Look in the exam question for the amounts incurred and received – in a profit and loss account / balance sheet question, these could be in the trial balance either individually or in a suspense account.   



Story posted by Alex Miller

[ 本帖最后由 ongchangcheng 于 7-10-2006 05:43 PM 编辑 ]

左撇子

如果只是有LCCI文凭，会没有的吗？
可以找什么工来做？