ESFA - Book Keeping and Accounting
Certificate
In Secunderabad
Description
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Type
Certificate
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Location
Secunderabad
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Class hours
60h
Facilities
Location
Start date
Start date
Reviews
Course programme
Certificate in Book-Keeping (Level 1) ASE1017
This qualification is suitable for candidates who work or wish to work in areas of business that will involve the recording of financial transactions. It builds knowledge and skills at an introductory level and is a good progression route to the Level 2 Certificate in Book-Keeping and Accounts.
- Aims
The aims of this qualification are to enable candidates to develop : - an understanding of the basic principles underlying the recording of business transactions
- the ability to maintain the books of and prepare final accounts for, sole traders.
Syllabus Topics
- The Accounting Equation and the basis of double entry
- Book-keeping
- Recording transactions through double entry
- Balancing accounts
- Purchase/sales/returns
- The ledger : its subdivision
- Day books
- Bank facilities/methods of payment or receipt of Money
- Cash book and cash discount
- Bank reconciliation
- Petty cash book and the imprest system
- Trial Balance
- Adjusting for accruals and payments in the final accounts
- Depreciation of fixed assets
- The entries relating to bad debts
- The journal
- Capital and revenue expenditure
- Errors in the accounts and their correction
- Effect of profit (or loss) and drawings upon capital
- The balance sheet
- Control accounts – an introduction
ESFA - Book Keeping and Accounting