TRAINING & EMPLOYMENT SERVICES

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Basic Book-Keeping Skills

The content will be specific to each client, individual delegate and group, and their particular requirements, but may include elements of the following:

	What is the difference between book-keeping and accounts?
	What can a book-keeping or accounts system tell us?
	Business transactions
	Introduction to terminology
	Single-entry book-keeping
	Introduction to double-entry book-keeping
	Purchases, sales and returns
	Expenses and income
	Value added tax (VAT)
	Balancing-off accounts
	Three-column accounts
	The Trial Balance
	Bank reconciliation statements
	The Trading Account
	The Balance Sheet

Personal and Organisational Learning Outcomes

	Ability to maintain accurate records
	Improved confidence and understanding of book-keeping
	Cost effective use of resources
	Control of accounting system maintained

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Last modified: October 12, 2004