Accredited Accounting Technician Foundation Examination Syllabus 財財財財務會計員基礎考試務會計員基礎考試務會計員基礎考試務會計員基礎考試大綱大綱大綱大綱 1 Accredited Accounting Technician Foundation Examination Paper 3 Computerised Accounts Application Fields of competency The items listed are shown with an indicator of the minimum acceptable level of competency, based on a three-point scale as follows: 1. Awareness The candidate demonstrates familiarity with the concept in question; can define it in overview terms and can relate the importance or relevance of the concept to the activities of an accounting technician. 2. Knowledge This builds upon awareness. The candidate is able to explain the concept; describe and discriminate between its component parts and describe their inter-relationships; recognise instances of the concept; and describe processes, theories and judgement issues; without necessarily being able to perform in those areas with professional skill. 3. Application This builds upon knowledge. The candidate is able to execute or implement knowledge; apply the knowledge to real world situations. In so doing, the candidate displays to a satisfactory degree of the level of competence reasonably to be expected of an accounting technician at foundation level. 2 Paper 3 Computerised Accounts Application Learning Outcomes: Candidates should be able to: ? use designated accounting software package to record business transactions and to generate financial reports. Unit of Competency Activity required to demonstrate competence (Performance indicators) Level of competence required 1. Understanding of simple computerised accounting system through familiarity of using an accounting software which includes selection of appropriate functions of the package ? Set up information relating to entity ? Create master files ? Create a chart of accounts ? Create and input opening balances ? Process transactions ? Carry out period end adjustments and closing ? Print relevant reports 2 2 2 2 2 2 2 2. Applying skills in recording and processing accounting data ? Record and process the following transactions: - sales and sales returns - purchases and purchases returns - accounts receivable and accounts payable - cash and bank receipts and payments - journal entries for accruals, prepayments, depreciation and correction of errors - purchase and disposal of non-current assets 3 3. Applying skills in creation of master files and general ledger accounts ? Create the following files and accounts in a given environment: - a new level of a specific type of accounts under the given structure of chart of accounts - a new general ledger account under a specific classification of the given chart of accounts - a new customer or supplier file 3 3 4. Applying skills in production of relevant accounting reports and financial statements ? Produce the following reports: - trial balance - chart of accounts - sales analysis, sales journal - purchases analysis, purchases journal - receipt and payment analysis - general journal - general ledger - aging reports - customers statements of account - history and balance of an account (or several accounts under the same function or nature of classification) - transaction details of a supplier/customer - transactions of a particular type for a given period - inventory analysis - report of a specific type of expenditure - cash and bank reports - bank reconciliation report - statement of comprehensive income and statement of financial position 3 4 財務會計員基礎考試財務會計員基礎考試財務會計員基礎考試財務會計員基礎考試 卷三卷三卷三卷三 應用電腦會計應用電腦會計應用電腦會計應用電腦會計 能力水平參照能力水平參照能力水平參照能力水平參照 最低可接受的能力水平，按以下三個級別作出評估： 1. 認知認知認知認知 學生熟悉問題的相關概念，能概括地闡述並將有關概念之重要性及相關性聯繫至財務會計員的工作上。 2. 知識知識知識知識 知識建基於認知層面之上。學生能正確解釋概念，描述和區分相關之組成部分，及描述有關組成部分之間的關係和差異；識別到概念發生於實例上，能描述過程，理論和作出判斷。他們無需真正具備實際執行的相關專業技能。 3. 應用應用應用應用 應用建基於知識層面之上。學生能夠實踐所學到的知識，並在現實生活中運用相關知識。這樣顯示出學生擁有財務會計員的基礎知識，並達到滿意水平。 5 卷三卷三卷三卷三 應用電腦會計應用電腦會計應用電腦會計應用電腦會計 學習成果學習成果學習成果學習成果： 考生應該懂得： ? 應用指定會計軟件記錄商業交易事項並編製財務報告。 能力單元能力單元能力單元能力單元 展示能力水平所需的活動展示能力水平所需的活動展示能力水平所需的活動展示能力水平所需的活動（能力表現指標能力表現指標能力表現指標能力表現指標） 所需能所需能所需能所需能力水平力水平力水平力水平 1. 透過熟悉一套包含選擇合適套裝軟件功能的會計軟件以了解簡單的電腦化會計系統 ? 制定企業相關的資料 ? 設立主檔案 ? 設立會計科目表 ? 設立並輸入期初餘額 ? 處理交易事項 ? 執行期末調整事項並結帳 ? 列印相關的報告 2 2 2 2 2 2 2 2. 應用記帳的技巧並處理會計資料 ? 記錄並處理下列交易事項： - 銷貨及銷貨退回 - 購貨及購貨退出 - 應收帳款及應付帳款 - 現金及銀行存款的收入與支出 - 日記分錄處理應計項目、預付項目、折舊和更正錯誤 - 購買及變賣非流動資產 3 3. 應用設立主檔案和總分類帳戶的技巧 ? 在特定的環境下設立下列檔案和帳戶： - 在指定會計科目表結構底下新增一層特定帳戶類型 - 在指定會計科目表中特定的分類底下新增一個總分類帳戶 - 新增一個客戶或供應商檔案 3 4. 應用編製各類相關會計報告及財務報表的技巧 ? 編製下列報告： - 試算表 - 會計科目表 - 銷貨分析、銷售日記帳 - 購貨分析、購貨日記帳 - 收入與支出分析 - 總日記帳 - 總分類帳 - 帳齡分析報告 - 客戶的對帳單 - 帳戶的歷史和餘額 （或多個有相同功能或分類性質的帳戶） - 供應商/客戶的交易詳情 3 6 - 指定時限內指定的交易詳情 - 存貨分析 - 特定支出類別的報告 - 現金與銀行存款報告 - 銀行往來調節報告 - 全面收益表及財務狀況表