This course is for those with little or no book-keeping knowledge who wish to be able to understand what documents the bookkeeper needs to produce yearly accounts and the principles underlying them.
The following knowledge and skills will be covered during the course: double entry book-keeping - a thorough knowledge and understanding. The purpose and use of cash books and petty cash books. Preparation of bank reconciliations. Use of sales and purchase day books and ledgers. Preparation of control accounts and a trial balance. An understanding of stock record and the calculation of wages. The preparation of profit and loss accounts and balance sheets from complete and incomplete records, adjustments for prepayment, accruals, errors and bad debts.
On completion you will get a basic knowledge of book-keeping required for a small business environment. This course is designed to give an understanding of the accounts which need to be produced, but is not designed to train someone to become a qualified bookkeeper.
No prior qualifications expected, students need to have just commitment and motivation.
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