Book-keeping (Elementary)
After successfully completing this course, candidates will be able to demonstrate an understanding
of:

• The Accounting Equation and the basis of double-entry book-keeping
• The preparation of journal entries and ledger accounts by using the double entry system
• The preparation of prime entry records for purchases, sales and cash
• The preparation of journal entries
• The preparation of a trial balance and the final accounts for sole traders
• Banking facilities, the operation of the cash book and preparation of a bank reconciliation
• Book-Keeping Essentials
• Understanding of the basic principles underlying the recording of business transactions
• Able to maintain the books of, and prepare final accounts for, sole traders

Book-Keeping & Accounting Skills (Intermediate)
After successfully completing this course, candidates will be able to demonstrate an understanding
of:
Topics:

• Environment and Theoretical Structure of Financial Accounting
• The Statement of Financial Position and Financial Disclosures
• The Statement of Profit or Loss and Other Comprehensive Income
• The Statement of Cash Flows
• Revenue
• Property, Plant, and Equipment; Investment Property; and Intangible Assets: Acquisition and Disposition
• Property, Plant, and Equipment; Investment Property; and Intangible Assets: Utilization and Impairment
• Current Liabilities and Contingencies
• Accounting for Income Taxes
• Employee Benefits
• Accounting Changes and Error Corrections