تفاصيل الدورة

Objective

The aims of this qualification are to enable candidates to develop:

  • an understanding of the basic principles underlying the recording of business transactions
  • the ability to maintain the books of, and prepare final accounts for, sole traders

Syllabus Topics

  • The Accounting Equation and the basis of double-entry book-keeping
  • Recording transactions through double entry
  • Balancing accounts
  • Purchases/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 prepayments 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
  • Trading and Profit and Loss Accounts
  • The Balance Sheet
  • Control Accounts – an introduction

Academic Qualifications

Lower Secondary Education

Proficiency Level

English at Lower Secondary Level

Course Outcomes

Certificate

تحديث بتاريخ 08 November, 2015

نبذة عن معهد JE Educational College

JE Educational College, established in the year 1986, is a private educational institution based in Singapore. It is registered with the Singapore Ministry Of Education and is an approved overseas training center for the AAT and IAM of the UK. It has attained gold medals internationally in business statistics and national gold medals in business administration through the London Chamber of Commerce and Industry (LCCI) Examinations Board. It offers a range of programs from preparatory courses through to diplomas in information technology. عرض الجميع دورات JE Educational College
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