融跃教育

HKIPA-QP 基础阶段(M1-M10)

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  • 1.M1

    • Introduction

    • Chapter 1 Overview of Accounting

    • Chapter 2 Framework of Accounting

    • Chapter 3 The recording process

    • Chapter 4 Period end procedures – Completion of the accounting cycle

    • Chapter 5 Cash & Bank reconciliation

    • Chapter 6 Accounting for Property, Plant & Equipment

    • Chapter 7 Accounting for Trade Receivables and Trade payables

    • Chapter 8 Accounting for inventories

    • Chapter 9 Accounting for Manufacturing operations

    • Chapter 10 Financial statements of a sole trader

    • Chapter 11 Financial statements of a Partnership

    • Chapter 12 Financial statement of a Limited company

    • Chapter 13 Financial statement of a club or society

    • Chapter 14 Incomplete Records

    • Pilot paper

    • Passpaper Dec 2020

    • Passpaper Jun 2021

  • 2.M2

    • Introduction

    • PRINCIPAL 1:Describe the role and purpose of management accounting

    • PRINCIPAL 2.1: Explain cost classification and illustrate how costs are associated with the production of products and provision of services

    • PRINCIPAL 2.2: Apply costing techniques for materials, labour and overheads

    • PRINCIPAL 2.3: Apply absorption, marginal and job costing

    • PRINCIPAL 2.4:Apply activity-based costing (ABC)

    • PRINCIPAL 2.5:Apply process costing

    • PRINCIPAL 2.6:Apply contribution analysis in decision-making

    • PRINCIPAL 3.1:Apply the principles of budgeting and forecasting

    • PRINCIPAL 3.2:Apply the principles of standard costing

    • PRINCIPAL 4.1:Analyse the information required for performance measurement and explain measures of financial performance

    • Pilot paper

    • Passpaper 2020

    • Passpaper 2021

  • 3.M3

    • Chapter 1 Economics terms and concepts

    • Chapter 2 Supply and Demand

    • Chapter 3 Production and Costs

    • Chapter 4 Markets Structure

    • Chapter 5 Assessing the Economy's Performance

    • Chapter 6 Business Cycle and Costs of Unemployment and Inflation

    • Chapter 7 Basic Macroeconomic Relationships

    • Chapter 8 Fiscal and Monetary Policy

    • Chapter 9 Open Economy Issues

    • Chapter 10 Basic Business

    • Chapter 11 Samoling Statistics

    • Chapter 12 Descriptive Statistic in Business

    • Chapter 13 Hypothesis Testing

    • Pilot paper

    • Past exam-2021.6

    • Past exam-2020.12

  • 4.M4

    • Introduction

    • Chapter 1 Business and Organisation

    • Chapter 2 Competitive Analysis

    • Chapter 3 Organisationl Structure

    • Chapter 4 Organisational Behaviour

    • Chapter 5 Production and Operations Management

    • Chapter 6 Service Organisations and Management

    • Chapter 7 Financial Management

    • Chapter 8 Human Resource Management

    • Chapter 9 Control Systems,Risks and Recovery

    • Chapter 10 Marketing and Management

    • Chapter 11 International Business and Management

    • Pilot paper

    • past exam-2020.12

    • past exam-2021.06

  • 5.M5

  • 6.M6

    • Intruduction

    • Chapter 1 financial reporting framework

    • Chapter 2 revenue recognition

    • Chapter 3 inventory

    • Chapter 4 non-current asset

    • Chapter 5 lease accounting

    • Chapter 6 fianceial instruments

    • Chapter 7 provision and event after reporting period

    • Chapter 8 accounting changes and EPS

    • Chapter 9 income taxes

    • Chapter 10 foreign exchange

    • Chapter 11 related party disclosures

    • Chapter 12 FS

    • Chapter 13 SOFP

    • Chapter 14 business combination

    • Chapter 15 consolidated financial statements

    • Chapter16

  • 7.M7

  • 8.M8

    • Introduction

    • Chapter 1 Introduction to Audit

    • Chapter 2 Legal liability and Corporate Governance

    • Chapter 3 Audit Planning

    • Chapter 4 Audit Evidence

    • Chapter 5 Sampling

    • Chapter 6 Auditing IT System

    • Chapter 7 Audit Procedures

    • Chapter 8 Major Actions During the Audit Completion

    • Chapter 9 Auditor's Reporting

    • Chapter 10 Group Audits

    • Pilot paper

    • Past paper

  • 9.M9

  • 10.M10

    • INTRODUCTION

    • Chapter 1 Legal System and Regulatory Bodies in Hong Kong

    • CHAPTER 2 PRINCIPLE OF CONTRACT AND CONSUMER LAW (PART 1)

    • Chapter 3

    • CHAPTER 4 THE LAW OF TORT AND NEGLIGENCE

    • CHAPTER 5 ASPECTS OF AGENCY LAW

    • CHAPTER 6 MONEY LAUNDRY AND BRIBERY

    • CHAPTER 7 INTRODUCTION TO EMPLOYMENT LAW IN HONG KONG

    • CHAPTER 8 INCORPORATION IN HONG KONG

    • CHAPTER 9 INTERNAL ADMINISTRATION OF A COMPANY

    • CHAPTER 10 CONTENTIOUS MATTERS

    • CHAPTER 11 COMPANY CAPITAL AND FINANCING COMPANIES

    • CHAPTER 12 LISTED COMPANIES AND THE REGULATION OF FINANCIAL MARKETS

    • CHAPTER 13 RECEIVERSHIP, LIQUIDATION AND WINDING-UP

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