LCCI Book Keeping Training, Book Keeping Certification, Book Keeping Courses

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