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LCCI Elementary

 

Διδακτική Ύλη

 

✓  The Accounting Equation and the basis of double entry book-keeping

 

✓  Recording transactions through double-entry

 

✓  Balancing accounts

 

✓  Purchases/sales/returns

 

✓  The ledger: its subdivision

 

✓  Day books

 

✓  Bank facilities/methods of payment or receipt of money

 

✓  Cash book and cash discount

 

✓  Bank reconciliation

 

✓  Petty cash book and the imprest system

 

✓  Trial balance

 

✓  Adjusting for accruals and prepayments in the final accounts

 

✓  Depreciation of non-current assets

 

✓  The entries relating to irrecoverable debts

 

✓  The journal

 

✓  Capital and revenue expenditure

 

✓  Errors in the accounts and their correction

 

✓  Effect of profit (or loss) and drawings upon capital

 

✓  Trading and Profit and Loss accounts (Income Statement)

 

✓  Statement of Financial Position

 

✓  Control accounts – an introduction.

 

Απαραίτητα Βιβλία

LCCI Bookkeeping Level 1, Pearson LCCI, 2016

 


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