Bookkeeping Course Content

Colin has been very successful teaching Bookkeeping and Accounting to adult classes. The free bookkeeping course content he has written for us has been designed to assist future entrepreneurs, the owners and managers of small businesses, those wishing to be bookkeepers and employees looking to progress in their careers.

bookkeeping course content

Bookkeeping Course Lesson 1

Bookkeeping Course Introduction; The Four Simple Rules for recording business transactions; An Introduction to Double Entry Bookkeeping.  Lesson One

Lesson 2

The Ledger; Recording transactions in the Ledger; Balancing Accounts; The Trial Balance.  Lesson Two

Lesson 3

Books of Prime Entry; The Sales Day Book; Sales Returns; Purchases Day Book; Month-End Tasks; Aged Debt Analysis; Credit Control.  Lesson Three

Lesson 4

Analyzed Cash Books; The Imprest System for Petty Cash; Sales Ledger Control Account; Purchases Ledger Control Account; Journal Entries.  Lesson Four

Lesson 5

Nominal Accounts Listings; Capital; Fixed and Current Assets; Current Liabilities; Income Accounts; Expense Accounts.  Lesson Five

Lesson 6

Depreciation; Prepayments; Accruals; Bad Debt Provisions; Stock Valuation.  Lesson Six

Lesson 7

The Accounting Equation; Course Conclusion.  Lesson Seven

For a professional bookkeeping qualification I recommend the AAT Certificate in Bookkeeping, you should be able to commence at Level 2 which will entitle you to the Foundation Certificate. For the full qualification you will move forward to Level 3 which will probably take about one year to complete.

AAT Foundation Certificate in Bookkeeping (Level 2)

Recognised worldwide, the AAT have introduced the AAT Foundation Certificate in Bookkeeping (Level 2). The course will take around 12 weeks to complete and covers the following:

Documents you might encounter within a business – Price List, Quotations, Customer Order, Delivery Note, Invoice, Credit Note, Statement of Account, Remittance Advice, Petty Cash Voucher

Cash Book related documents – Direct Debit Schedule, Standing Order Schedule, Remittance Advice, Paying in Slip, Cheque Stub, Cash Receipt, Receipts Listing, Payments Listing

Methods of Payment – Cash, Cheque, Debit Card, Credit Card, Bank Draft, Standing Order, Direct Debit, BACS, Direct Credit, CHAPS

Checks of customer invoices for discrepancies

Books of Prime Entry – Cash Books and Petty Cash Books – Columns within the books, Totalling columns, Carried Down balances, Brought Down balances

Books of Prime Entry – Sales Day Book, Purchases Day Book, Sales Returns Book, Purchases Returns Book – Columns within the books, Totalling columns

LedgersSales Ledger, Purchases Ledger, General Ledger – Transfer of data from the books of prime entry into the accounts in the ledgers

Discounts – Entries in the books for prompt payment discounts. How trade discount is recorded.

Control Accounts – Purpose of the Sales Ledger Control Account, Purchases Ledger Control Account and VAT Control Account and reconciling these accounts

Classification of Accounts – Assets, Liabilities, Capital, Income and Expenditure

Journal – Purpose of the journal, transactions that are recorded in the journal

Payroll – Recording entries from the payroll to the accounts in the nominal ledger

Bank Reconciliation Statement

The Accounting Equation

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