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Course Overview Course duration: 1 day. This course covers basic accounting and takes delegates through the accounting process from the generation of source documentation to the preparation of final accounts. Audience Suitable for staff with no accounting experience, maybe joining an accounting office and needing to acquire a basic introduction to the accounting process as well as a working knowledge of fundamental book keeping skills. Course Outline The Initial Process - Source documentation
- Books of prime entry
- Ledger accounts
Constructing the Final Accounts - Double entry book keeping
- Constructing the trial balance
- Errors not flagged by the trial balance
- Deriving the Profit and Loss Account and Balance Sheet
Accounting for Cash and Bank - Three column cash books
- The petty cash book
- Bank reconciliation statements
Review of: - Depreciation of fixed assets
- Accruals and prepayments
How to make a booking for the IA1 course
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