Basic Book-keeping

For those people wishing to develop basic book-keeping skills for e.g. for use in small businesses, clubs and societies.

Provides an introduction to the principles of double entry techniques through to the final accounts of a sole trader.

The aim of the course is to develop a good foundation to take students into further study of the field of accounts.

The main topics covered are:-

• Use of the journal
• The ledger
• The trial balance
• Business documents
• Stock
• Memorandum items
• Day Books
• Cash records
• Capital and revenue expenditure
• Other methods of keeping original entries
• Wages books and records
• VAT

SESSIONS

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