|
Module
|
Content
|
Topic
|
|
Basic bookkeeping
|
Module aim and objectives
|
|
|
|
Introduction to bookkeeping
|
Basic bookkeeping
concepts
The bookkeeping equation
|
|
|
Balance sheets, ledgers,
and journals
|
Balance sheets
Ledgers
Revenue and expenses
Journals
Posting journal entries
|
|
|
Exercise
|
Using journals and
ledgers
Recording a journal entry
Posting a journal entry
|
|
|
Trial balances and financial
statements
|
Trial balances
Work sheets
Financial statements
|
|
|
Closing ledgers
|
Closing ledgers
|
|
|
Accounting software
|
Accounting software
|
|
|
Module summary
|
|
|
Cash systems and payrolls
|
Module aim and objectives
|
|
|
|
Cash control
|
Bank accounts
Bank reconciliation
|
|
|
Petty cash
|
The petty cash fund
|
|
|
Payrolls
|
Gross and net pay
Taxes and deductions
Payroll registers
|
|
|
Module summary
|
|
| Bookkeeping
for merchandisers |
Module
aim and objectives |
|
|
Purchases
|
Purchasing on account
Purchases journals
Cash disbursements |
|
Sales
|
Selling on account
Cash receipts |
|
Exercise
|
Receiving cash |
|
The
four-column general journal |
Returns and allowances
Using four-column journals |
|
Financial
statements |
Work sheets
Financial statements
Adjusting and closing accounts |
|
Module
summary |
|
| Course
Tests |
Module 1
Module 2
Module 3
|
Basic bookkeeping
Cash systems and payrolls
Bookkeeping for
merchandisers |