1 The Accounting Equation and the basis of double-entry book-keeping 2 Recording transactions through double entry 3 Day Books 4 The Ledger: its sub-division 5 Balancing accounts 6 Purchases/Sales/Returns 7 Trade discount vs early payment discount 8 Receipt from customers and payment to suppliers 8 Control accounts - introduction 9 The Trial Balance Syllabus: 1 Petty Cash Book and the Imprest System 2 Bank facilities/methods of payment or receipt of money 3 Cash Book 4 Bank reconciliation 5 Correction of errors and Suspense account 6 Effect of Profit (or Loss) and drawings upon capital 7 Accounting for payroll and deductions
課程學費
MOP 1200 其他費用MOP 100