Course details

This Certificate aims to provide accountants with high qualifications to be capable of working effectively and efficiently in all accounting fields, and also provide them with all the skills needed for accounting work at junior level through practical training on actual documents.

PAC importance


Bookkeepers are detailed-oriented; they are expected to be accurate and efficient with a range of basic financial tasks that are critical to a company's ability to keep accurate financial information. As a bookkeeper, you would be expected to handle large volumes of routine financial transactions in areas such as sales, purchases, and payroll. You may also be expected to generate/handle the documents associated with transactions. For example, a purchase made by a company may include a purchase order, a receiving ticket, the supplier's invoice, and payment to the supplier. A bookkeeper's duties may also include the generation of internal financial documents as well as routine external financial reports

Accounting Clerk

Companies large enough to have one or more accountants on staff are the companies that also hire accounting clerks to assist the accountants with routine tasks. Whereas a bookkeeper is expected to perform a range of basic financial responsibilities, the accounting clerk has a more narrowly focused task, such as a payroll clerk, an accounts payable clerk, an accounts receivable clerk, an inventory clerk, or a cost clerk.

For example, your primary responsibility as an accounts payable clerk at XYZ Company may be to compare the information on each supplier invoice to the information on XYZ's corresponding purchase order and receiving ticket. If the information on these documents is consistent, you process the supplier's invoice for payment. If the information is not consistent, you investigate and resolve the differences before payment can occur.


Being proficient in matters of finance and accounting is just one dimension of being a successful accountant. Employers know this, and will prefer to hire an accountant who, in addition to demonstrating excellent accounting skills, also possesses the following traits:

  • Pays close attention to details, but does not lose sight of how details affect the bigger picture
  • Is a problem solver; a strategic thinker
  • Has a productive curiosity about business systems (why a company is profitable, how it gets customers, etc.)
  • Has good listening skills
  • Can communicate complex financial information in a clear, straightforward manner
  • Is a good supervisor; works well as a member of a team

Some accountants are generalists, while others prefer to specialize in a given area. For example, if you are hired as a cost accountant (or cost accounting manager) for a manufacturing company, you might supervise several cost clerks who work with you to calculate the costs of products manufactured, prepare cost estimates for potential sales of new products, and monitor the cost of raw materials, labor, and overhead.

Or, you might be responsible for analyzing a large corporation's general ledger account balances and preparing financial statements that comply with generally accepted accounting principles. As such, you would supervise accounts payable clerks and payroll clerks. For this type of accounting, your title might be general ledger accountant, chief accountant, corporate accountant, accounting manager, orcorporate controller.

The larger and more complex a company is, the more numerous and varied will be the accountants that are on the staff, with titles such as internal auditor, coordinator of profit plans and budgets, researcher of accounting and tax issues, financial analyst, or tax accountant.

The CMA Subject Area

Part I : Bookkeeping

  • Accounting Basics
  • Debits and Credits
  • Chart of Accounts
  • Bookkeeping
  • Accounting Equation
  • Accounting Principles
  • Financial Accounting
  • Adjusting Entries
  • Balance Sheet
  • Income Statement

Part II : Financial

  • Cash Flow Statement
  • Financial Ratios
  • Bank Reconciliation
  • Accounts Receivable and Bad Debts Expense
  • Accounts Payable
  • Inventory and Cost of Goods Sold
  • Lower of Cost or Market
  • Depreciation
  • Payroll Accounting
  • Bonds Payable
  • Stockholders' Equity
  • Present Value of a Single Amount
  • Present Value of an Ordinary Annuity
  • Future Value of a Single Amount
  • Nonprofit Accounting

Part III : Manegrial

  • Break-even Point
  • Improving Profits
  • Evaluating Business Investments
  • Manufacturing Overhead
  • Nonmanufacturing Overhead
  • Activity Based Costing
  • Standard Costing
  • Accounting Careers

About delta.hpa Academy

delta.hpa International offers professional certification programs in the fields of Accounting, Auditing, Finance, Logistics, Marketing and Human Resources including: CPA, CFA, CMA, CIA, CTP, CSCP, HRBP, HRMP, DipIFR, FMP, ACCA, FP&A, FFAC, Professional Cources in Marketing and IFRS; catering for both public classes and tailored in-house training.

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