Course details
Course Outline
1. The Accounting Equation and the basis of double-entry book-keeping
2. Recording transactions through double entry
3. Balancing accounts
4. Purchases/Sales/Returns
5. The Ledger: its subdivision
6. Day Books
7. Bank facilities/methods of payment or receipt of money
8. Cash Book and cash discount
9. Bank reconciliation
10. Petty Cash Book and the Imprest System
11. Trial Balance
12. Adjusting for accruals and prepayments in the final accounts
13. Depreciation of fixed assets
14. The entries relating to bad debts
15. The Journal
16. Capital and revenue expenditure
17. Errors in the accounts and their correction
18. Effect of Profit (or Loss) and drawings upon capital
19. Trading and Profit and Loss Accounts
20. The Balance Sheet
21. Control Accounts an introduction
Entry Requirements
Language Proficiency: Pass in English at Secondary 2 Level or Equivalent
Minimum Age: 16 years
Mode of Delivery
Classroom
Course Outcome
Certificate
Awarding Body: Pearson
Graduation Requirements
Candidates must fulfill at least 75% course attendance requirements to sit for examinations. To obtain the certificate, students need to obtain at least a Pass grade in their examinations.
Grading System
Results Grading
50% 59% Pass
60% 74% Pass with Credit
75% and above Pass with Distinction
Mode of Examination
Written Examination:
- The time allowance for the examination is 2.5 hours
- There will be 4 questions on the examination paper
- All of the questions will be compulsory
- Each question will carry equal marks
Answer formats
The answers required will be predominantly of a quantitative nature but candidates will be expected to demonstrate their understanding of the subject at an appropriate level.
Course Location
About BCS International College
BCS College was first established as Bedok Commercial School (BCS) in 1986 as a private commercial school registered with the Ministry of Education. Due to the ever increasing demand for BCS College services, BCS has expanded the main campus in 2003. In addition, BCS are now offering more professional, academic and work skills training courses. BCS computer lab is also constantly upgraded to keep up with the rapidly-changing IT world. Furthermore, as part of our expansion efforts, BCS are collaborating with various businesses and non-profit organizations to afford better service to the community at large. BCS is an Education Institution of Par Excellence for professional career Development and personal Enrichment; empowering our students to confidently meet the challenges in a knowledge-base economy and globalized world. See all BCS International College courses- Accounting Diploma Brentwood Open Learning CollegeSGD 100
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