Accounting and Finance
(BOOKKEEPING)
BOOK TITLE: Finance & Accounting 2nd Eddition - R Giles (ICM) - Chapters 1-4, 5-16, 21, 22-25 and 40.
THE TOPICS YOU HAVE TO COVER
Introduction:
What is Accounting?
Business organisations and sources of finance
Financial statements: P&L and the Balance Sheet
The role of the Accountant and the Accounts Office
The Accounting Model:
Recording Financial Transactions: the Ledger System and Trial Balance
The Running Balance method of recording
The Purchase Day Book and the Returns Day Book
VAT
Banking Services
Cash Book / Bank Reconciliation Statements / Petty Cash Books
Capital and Revenue Expenditure
The trial balance, journal and suspense accounts
Management Control
Control Accounts
Sales and Purchase ledgers
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