Syllabus & Learning Guide

Bookkeeping Level 1 / Technical Assistant Level

 

Course outline
  • The Accounting Equation and the basis of double-entry book-keeping

  • Recording transactions through double entry

  • Balancing accounts

  • Purchases/Sales/Returns

  • The Ledger: its subdivision

  • Day Books

  • Bank facilities/methods of payment or receipt of money

  • Cash Book and cash discount

  • Bank reconciliation

  • Petty Cash Book and the Imprest System

  • Trial Balance

  • Adjusting for accruals and prepayments in the final accounts

  • Depreciation of fixed assets

  • The entries relating to bad debts

  • The Journal

  • Capital and revenue expenditure

  • Errors in the accounts and their correction

  • Effect of Profit (or Loss) and drawings upon capital

  • Trading and Profit and Loss Accounts

  • The Balance Sheet

  • Control Accounts an introduction

For extended syllabus: click here

 

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Updated 02 Jul 2008

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Bookkeeping

Level 1 / Assist.

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