LCCI Elementary
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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 ΒιβλίαLCCI Bookkeeping Level 1, Pearson LCCI, 2016 |
