| Unit 1 – The Bank Account |
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Introduction |
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The Role of the Bookkeeper |
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Legislation and Ethics |
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Types of Businesses |
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The concepts of Business Entity and Historic Cost |
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Why we need to keep records |
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Capital |
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The basis of double entry |
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Setting up the Bank Account |
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Keeping a bank account in the accounting records |
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The Analysed Cash Book |
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Assignment |
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| Unit 2 – An Introduction to Double Entry Bookkeeping |
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Introduction |
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The Concept of Duality |
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Balancing Ledger Accounts |
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Assignment |
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| Unit 3 – The Cash Book |
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Introduction |
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Correction of Errors |
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The Cash Account |
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The Two Column Cash Book |
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Paying for goods by Debit and Credit Cards |
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Payroll Transactions |
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The Journal |
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Assignment |
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| Unit 4 – Credit Transactions |
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Introduction |
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Accounts re-created |
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Law of contract |
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Credit Transactions |
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Assignment |
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| Unit 5 – An Introduction to VAT |
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Introduction |
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Introduction to Value Added Tax |
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Calculating VAT |
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Business Documents |
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Purchase Orders |
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Discounts |
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Assignment |
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| Unit 6 – VAT and the Ledgers |
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Introduction |
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Recording VAT in the accounts |
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Cash purchases |
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Cash expenses |
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Cash Sales |
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Credit Transactions for a VAT Registered Business |
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Further VAT |
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Discount allowed and received |
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Petty cash |
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Assignment |
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| Course Material |
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Revision Pack |
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Download Answers |
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| Examination Guide |
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Mock Exam Guide |
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Final Exam Guide |
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