The course will introduce students to the double-entry bookkeeping system, and associated documents and processes. Students will reach the stage of extracting an initial trial balance, before any adjustments are made.
The course will introduce students to the double-entry bookkeeping system, and associated documents and processes. Students will reach the stage of extracting an initial trial balance, before any adjustments are made.
The course provides students with the skills necessary to operate a manual double-entry bookkeeping system, and provides a strong foundation for progression to more advanced manual and computerised activities. In addition, students will learn about control accounts, journals and methods of payment.
Finally students will exam the reconciliation processes in bookkeeping, the use of the journal and re-drafting the trial balance, following initial adjustments.
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