Module 1: The use of computer systems and computerised accounting on a computer
Unit 1 The use of computer systems on a computer
Introduction
The concept and functions of a computer
The components of a computer system
Hardware
Input devices
Output devices
Storage devices
Communication devices
Software
Unit 2 Accounting system – Features
Introduction
Characteristics of the accounting system
Module 2: Mastering a word processing program
Unit 1 Word processing functions
Introduction
Word processing functions
Creating new documents
Unit 2 The Help function and pull-down menus
Introduction
The Help function
Unit 3 Application of commands with the aid of a word processing program
Introduction
Unnumbered/numbered paragraphs
Tables
Module 3: Theory and application of value-added tax
Unit 1 Description and types of VAT
Introduction
Description and registration of VAT
Unit 2 Law requirements and calculation for input and output VAT
Introduction
Law requirements for input and output VAT
Procedure for calculation of input VAT
Procedures for calculation of output VAT
Unit 3 Completion of tax return form
Introduction
How to complete the tax return form
Unit 4 VAT compliance
Introduction
VAT accounting systems
Unit 5 VAT periods and required documents
Introduction
Tax period categories
Legal requirements for documents used in a VAT system
Module 4: Take on balances
Unit 1 Create accounts
Introduction
General ledger accounts
Customers
Suppliers
Inventory
Unit 2 Take on balances
Introduction
Opening balances for general ledger accounts
Opening balances for customer accounts
Opening balance for supplier accounts
Capturing of inventory on hand
Printing of inventory reports
Module 5: Accounting cycle and processing source documents
Unit 1 Accounting cycle and source documents
Introduction
Accounting cycle
Service and trading organisation transactions
Source documents
Subsidiary journals
Unit 2 Working in a computerised accounting system
Introduction
Creating a new company in Pastel
Unit 3 Processing of credit transactions
Introduction
Credit purchases and return of goods
Credit sales to customers and returns from customers
Module 6: Processing of subsidiary journals and bank reconciliation statement
Unit 1 Petty cash journal
Introduction
Petty cash journal transactions
Unit 2 Cash receipts and cash payments journal (Cash Book)
Introduction
Cash transactions
Unit 3 Bank reconciliation statement
Introduction
Process the bank reconciliation
Module 7: Adjustments
Unit 1 Month-end adjustments
Introduction
Month-end adjustments
Unit 2 Year-end adjustment
Introduction
Provision for depreciation
Provision for bad debts
Consumable stores on hand
Prepaid expenses
Income received in advance
Accrued expenses
Accrued income
Module 8: Printing of documents
Unit 1 Printing of documents
Introduction
Financial statements
General ledger accounts
Glossary