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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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