The course content includes Definition of accounting, roles and branches of accounting, Accounting Concepts and Conventions, Record keeping and the double entry principles, Ledgers and subsidiary books. Suspense and Correction of errors, Causes of Differences between Cash Book and Bank Statement Balances, Procedure for preparing bank reconciliation statements, Information system categories, Bank Reconciliation Statements, Treatment of Certain Items in Control Accounts, format of control accounts. Depreciations Methods, Provision for bad and doubtful debts, Accruals and prepayments.
- Teacher: DLI TASUED