BOOKKEEPING MANUAL & COMPUTERISED
Course Modules
This course enables the learners to acquire skills and practical knowledge of basic bookkeeping. At the end of the course is expected from students understanding of the following:
• Record business transactions
• Post to the ledgers and draw up a trial balance using both a manual and a computerised accounts package
• Data accuracy and confidentiality in financial transactions
• Debit, Credit, Debtors and Creditors, Double Entry Bookkeeping; Books of First Entry, Ledgers, Trial Balance, VAT, etc.
• Summary of Cash Payments in the Petty Cash
• Period Trial Balance
• VAT Return
• Summary of Supplier Activity
• Summary of Customer Activity
• Nominal Account Activity
• Possible career paths include: Bookkeeper, credit controller, finance assistant or finance administrator across multiple industries.
Learning Outcomes
Learning Outcomes Learners will be able to:
1. Explain the key terminology associated with the recording and maintenance of bookkeeping records, using manual and computerised systems.
2. Outline the advantages and disadvantages of a computerised system over a manual one for record-keeping purposes.
3. Complete the books of first entry with appropriate VAT and departmental analysis from the information contained in a range of source documents to include; invoices, credit notes, bank records, petty cash vouchers.
4. Post the information from the daybooks to the appropriate accounts in the ledgers.
5.
