THIS COURSE IS CURRENTLY UNDER CONSTRUCTION AND CANNOT BE ACCESSED
Part 1
1 Double entry bookkeeping
- The books of prime entry
- The ledgers
- Preparing a trial balance
2 Journals
- Opening balances, payroll, irrecoverable debts
3 Non-current assets
- Property, plant and equipment
- Funding property, plant and equipment
- Purchases, depreciation and disposals
- Part-exchanges
- Organizational policies
- The non-current asset register
4 Period-end adjustments
- Accruals
- Prepayments
- Inventories
- Doubtful debts
5 The extended trial balance
- Preparing the extended trial balance
6 Control accounts
- The use of control accounts
- Control account reconciliations
7 Correcting errors
- Types of errors
- Identifying and correcting errors
8 Closing down ledger accounts
- Period-end closedown of ledger accounts
9 The extended trial balance
- Trials balances
- Extending the trial balance