Introduction
Unit 1 Introductory remarks
Module 1 Forms of ownership and wealth generation
Unit 1 Wealth generation
Unit 2 Forms of business enterprises
Module 2 Opening a trading concern
Unit 1 Opening a trading concern
Module 3 Documents and authorisation of transactions
Unit 1 Documents and authorisation of documents
Module 4 Accounting principles and concepts
Unit 1 Accounting principles and concepts
Module 5 Accounting entries of a trading concern
Unit 1 The double entry system
Unit 2 General Ledger entries
Unit 3 Posting to the Ledger accounts
Module 6 Trading concerns: Subsidiary journals and posting to the Ledger
Unit 1 Cash Receipts Journal (CRJ)
Unit 2 Cash Payments Journal (CPJ)
Unit 3 Cash Analysis Book
Unit 4 Petty Cash Journal
Module 7 Wages and Salaries Journal
Unit 1 Types of wage systems
Unit 2 Overtime remuneration
Unit 3 Deductions and contributions
Unit 4a Wages envelope
Unit 4 Wages Journal
Unit 5 Salary advice and Salaries Journal
Unit 6 Recording wage and salary transactions in the CP
Unit 7 Posting wage and salary transactions to Ledger accounts
(enrichment)
Unit 8 Month-end procedures for some accounts (enrichment)
Module 8 Bank Reconciliation
Unit 1 Purpose of the Bank Reconciliation Statement
Unit 2 Purpose and functions of the Bank Statement
Unit 3 Discrepancies between the balances shown on the
Bank Statement and in the Bank account
Unit 4 Steps to reconcile the Bank Statement and the cash journals
Unit 5 Analyse the Bank Reconciliation Statement of the previous month and reflect errors
Unit 6 Stopping cheque payments
Unit 7 Post-dated cheques and bank reconciliation
Module 9 End of accounting period procedures
Unit 1 The Trial Balance
Unit 2 Calculating profit
Unit 3 The Statement of Financial Position (previously the
Balance Sheet)
Glossary