1. The Accounting Equation and the basis of double-entry book-keeping 2. Recording transactions through double entry 3. Balancing accounts 4. Purchases / Sales 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

報名及查詢，請致電：35 688 688