Intro to Financial Accounting


Students new to the subject of Accounting, Small Business Owners, Secondary School leavers and Accounts’ Clerks.

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This course will expose participants to the introductory concepts & principles of Accounting. It will also give an overview of the many different careers in the field of accounting. The course is structured in such a way that participants will be introduced to small business and how the problems of Accounting arise, and how the various concepts of Accounting deal with these problems.

Course Content


* The Accounting Equation and the Balance Sheet

* Assets, Liabilities & Capital

* The double entry system for assets, liabilities and capital.

* Accounting Concepts

* The Assumption of the stability of currency

Module 2

* Balancing of Accounts.

* Accounts for Debtors

* Accounts for Creditors

* Computers & Accounts


* The Journal

* Main Books of original entry

* Typical uses of the Journal

* The Accounting Cycle

Module 4

* Cash Books

* Discount Columns in Cash Books

* Bank Reconciliation Statements

* Bank Overdrafts

* Dishonoured Cheques


* The Trial Balance

* Trading Profit & Loss Account: An Introduction

* Balance Sheet

* Trading Profit & Loss Account and Balance Sheets: Further considerations


class & home assignment on each topic, and a final examination

Additional information


50 hours


Cecil Bertin
BSC Accounting & Commerce/ ACCA


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