For weeks I’ve been working constantly from 7am till 1am the following day 😴 Luckily at the end of every day I could not be happier with the workflow 💙💙💙💙💙 However just now I realize I have no proper day off and every weekend my working schedule doubles its time due to pending accrued expenses. YET I HAVE BEEN THRIVING TO REMAIN MY SKIN CLEAR AND SHINE THIS IS PURE JOY THIS IS MY BIGGEST ACHIEVEMENT GUYS 🙃

【Paper 2A final reminder 最後提示】 1. Paper 2A不需順次序做，先在section A選一條最得心應手的題目，好的開局是重中之中！ 2. 今期為何物：月、季、年大不同。 3.deprecation , interest expenses 點計？ 3. 【擬題學】做數時應用Double entries 複式記帳思維 5. Ratio 溫熟未啊唔會俾個表你對架！邊D 「NP before I & T」、邊D「NP after tax」？用「平均數」定「期末數？」親生仔養仔外人？ 6. 做T Account 轉問Journal entries (日記分錄) 唔駛驚！將T Account做working，推番個Flow出黎！ 7. Capital Employed (運用資本) ：Partnership係乜？「Capital(資本) + current(往本帳)」only！ 8. 小心Trial Balance就算表的類別：「unadjusted未調整」 vs「post-closing結帳後」TB 9. 成舊錢走！ 10. 「FULL-year depreciation全年折舊」要小心假設！買個年點計，賣個年唔駛計？公司policy ? Depreciation method ? 11. 相反，「Pro rata」按月計！ 12. 小心usage-based depreciation使用量折舊！小心比較不同Depn方法對Net Profit的影響 13. 「fully depreciated？ 完全折舊？」(ref 2012 DSE) 如果無disposed of fully depreciated non-current assets ，statement of financial position 點反映？ 14. Bank reconciliation statement (銀行往來調節表) 三大題型！小心題目要求！先睇Required part「commencing with邊度先！」 15. BRS夾年頭！CB vs BS opening balance可能已經唔同！小心！ 16. Three-column cash book「三欄現金簿」？ 17. 小心開cheque日子： 「unpresented 未兌現」vs「Stale 過期支票」vs「Post-dated 遠期支票 」 18.COE Logic: 1. FOBO公司型態 2. Flow of Income and expense(收入及費用的流向)-Accounting Cycle：「Nominal account 虛帳户」「Profit and loss 損益帳」「Retained profit 留存利潤」 19. TB 見到「Retained profit 留存利潤」要睇期頭定期尾 =.= 20.Partnership Appropriation 分撥帳小心 x COE考！小心SORB！小心lower of C&NRV！ 21. 重覆：T Account 內只有Account 名！唔該唔好自創新Account =.= 22. 例如realization expense (變產費用)會唔會出現響Realization account (變產帳)度啊=.= 23. 小心文字題：Change in Partnership：入、走、ratio變 24. Goodwill 商譽adjustment：唔一定要close Goodwill 架！小心今年考open goodwill！ 25. withdrawal of partners合夥人退出：「Current->Capital」，「Capital->埋單」 26. (重覆pt 6) Revaluation 重估及 Goodwill adjustment 商譽調整的journal entries日記分錄 27. Realization變產帳：睇身份：「老闆」vs「外人」vs「債主」 28. AFDD(呆帳準備) ：specific allowance(特定準備) vs general allowance一段準備 (aging schedule帳齡分析表) 29. Bad debt壞帳vs AFDD文字題 30. .Bad debt recovered壞帳收回(都幾耐無考過) 31. BOOE(原始分錄簿) ：1A($Cash Book 現金簿)->1B(X$+貨) 四本貨J->1C(general jounal普通日記簿) 32. Cash accounting現金制會計vs Accrual Accounting應計制會計 33. 開Income Account收入帳：Arrears應收vs Advanced預收 34. 開Expense Account費用帳：Accrued應付vs prepaid預付 35: 六大Errors Not Affecting Trial Balance Agreement 不影響試算表平衡的錯誤 @andyshines @andyyeungbafs

📍Hong Kong 🇭🇰 (Mongkok) . 📷 Sometimes, to find a good photo, you point the camera up, and there it is! . As a regular gym-head, I’ve been missing the weights more and more. Feeling my bottom slowly deflate whatever hard-earned gains I’ve accrued over five years of regular lifting (in reality, not that many booty gains bc the booty gods skipped me over) is a hard pill to swallow, but I’ve taken to trying to get my cardio ability up there again. ⠀⠀ . What are you guys doing to get your physical fitness in? 🏋️‍♂️ 🏃‍♀️ 🚶‍♀️ . 📸: @basedsez . . . . #mongkokhongkong #hkblogger #hongkongliving #hongkongstreet #mongkok #hongkongstreetphotography #hongkongphoto #hkphotography #hongkonginsta #urbanshot #lensculture_streets #thecitymag #journeysofgirls #sheisfromhk #gltlove #hongkonggirl #citylifestyle #cityscene #citygram #rawurbanshots #streetframez #bigworld_shotz #girlsborntravel #sidewalkerdaily #travelinbetween #thetraveltribe #welivetotravel #getlostnow #girlsabroad #awesomehongkong