Elementary Bookkeeping

by Uniapolis School of Business Claim Listing

The LCCI Book-keeping, First Level & Book-keeping and Accounts, Second Level course is a program from the London Chamber of Commerce and Industry (LCCI). The book-keeping skills imparted by this course are useful in the business sector.

S$258

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img Duration

18 Hours

Course Details

Aim Of First Level Book-keeping:

The aim of the course is to prepare students for the LCCI Book-keeping, first level examination. The examination is to test the candidate’s understanding of the basic principles underlying the recording of business transactions and their ability to prepare accounts for sole traders and non-trading organisations.

 

Objectives:

After successfully completing this course candidates will understand:

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

  • The preparation of prime entry records for purchases, sales and cash

  • Banking facilities and the preparation of a bank reconciliation

  • The preparation of journal entries

  • The preparation of trial balance and the final accounts for sole traders

  • The preparation of journal entries and ledger accounts by using the double entry system

  • The distinction between capital and revenue expenditure

  • The adjustments for accruals and prepayments in the final accounts

  • The entries necessary for the depreciation of fixed assets

  • The entries relating to the writing off of bad debts and making provision for doubtful debts

  • The preparation of a trial balance and the final accounts for sole traders

  • The correction of errors in the accounts of sole trader

  • Central Branch

    160B Rochor Road (Level 3), Bugis Village, Rochor, Central

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