Volume 2 has been considerably adapted to conform with Hong Kong standards and practice in order to meet the needs of more advanced study in accounting such as the HK A-Level syllabus. This is the first adaptation of this successful textbook especially for students in Hong Kong. It has been revised by an experienced team of lecturers and accounting educationalists based in Hong Kong after extensive market research. The major changes are simplification of the language for readers whose first language is not English, and the addition of Cantonese translations of key accounting terms. In addition, names of businesses and individuals used to illustrate examples, business and accounting practices and terminology, and currency denominations, have been changed into a Hong Kong context to make the book more relevant for Hong Kong readers. New chapters on investment accounts, asset valuation and distributable profit have been incorporated. Container accounts and royalty accounts are excluded as these topics no longer appear on syllabuses. The chapter on taxation in company accounts has been rewritten to conform with Hong Kong law and practice.
The chapters on contract accounts and value added statements have been omitted and replaced by a chapter on construction contracts. All of the SSAPs currently operative in Hong Kong are covered. Questions from Hong Kong examining bodies such as the LCCI Level 3, HKAAT stage 2 and HK A-Level have been included.
- ISBN10 0273651862
- ISBN13 9780273651864
- Publish Date 19 May 2000 (first published 14 September 1999)
- Publish Status Out of Print
- Out of Print 22 February 2005
- Publish Country GB
- Imprint Pearson Education Limited
- Format Paperback
- Pages 592
- Language English