The course is made up of 2 units;
Unit 1 Introduction to Financial Accounting
Accounting Records: Subsidiary Books and Ledger Accounts; Verification of Accounting Records; Trial Balance, Trading and Profit & Loss Accounts, Balance Sheets; Bank Reconciliations, Depreciation, Bad Debts, Accruals and Prepayments.
Unit 2 Financial and Management Accounting
Accounting Principles, Concepts and Conventions; Final Accounts and Balance Sheets, Capital and Revenue Expenditure; Limited Liability, Capital Structure of Limited Companies; Internal Final Accounts, Balance Sheets of Limited Companies, Ratio Analysis and the Assessment of Business Performance; Budgeting and Budgetary Control; Impact of ICT in Accounting