Aim – Book-keeping and Account, Second Level هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

The aim of the course is to prepare students for the LCCI Book-keeping and Accounts, second level examination. The examination is to test the candidate’s understanding of the basic principles underlying the recording of business transactions and the ability to prepare and interpret accounts for sole traders, partnerships, non-trading organisations and limited companies.

Objectives

After successful completing the course candidates will understand:

• the more advanced aspects of Book-keeping, First Level
• the preparation of accounts for a partnership in relation to its creation, the retirement of a partner, the admission of a new partner, its dissolution and its sale as a going concern
• the preparation of control accounts for sales and purchases
• the preparation of manufacturing accounts
• how accounts are prepared for a business that has not maintained proper accounting records
• how to correct errors in accounts and how to prepare a Suspense Account
• the concept of determining stock valuation
• the preparation of final accounts for partnerships, limited companies and non-trading organisations
• the use of final accounts for the purpose of the calculation and interpretation of ratios

Target Audience

This examination is intended for those who are working, or are preparing to work in an accounting environment maintaining financial records and preparing accounts.

Entry Requirement

No formal education required but preferably with minimum 1 G.C.E.”N” level or LCCI Book-keeping, First Level