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Principles of Accounts
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Principles of Accounts Syllabus
Module 1: Accounting as a Profession
Lesson 1: Purpose and Practice of Accounting
Lesson 2: Users of Accounting Information
Lesson 3: Accounting Careers and Emerging Roles
Lesson 4: Professional Ethics, Fraud and Consequences
Module 1 Graded Workplace Project: Ethics Advisory Report
Module 1 Knowledge Test
Module 2: Accounting as a System
Lesson 1: Accounting Concepts and Conventions
Lesson 2: The Accounting Cycle
Lesson 3: Forms of Business Organisation
Lesson 4: Main Financial Statements
Lesson 5: Technology in Accounting
Lesson 6: The Accounting Equation and Balance Sheet
Module 2 Graded Workplace Project: Design an Accounting System
Module 2 Knowledge Test
Module 3: Books of Original Entry
Lesson 1: Cash and Credit Transactions
Lesson 2: Source Documents
Lesson 3: Sales, Purchases and Returns Books
Lesson 4: The General Journal
Lesson 5: Cash Book and Discounts
Lesson 6: Petty Cash and the Imprest System
Module 3 Graded Workplace Project: Source Documents and Day Books Case
Module 3 Knowledge Test
Module 4: Ledgers and Trial Balance
Lesson 1: Classes of Accounts
Lesson 2: Debit and Credit Rules
Lesson 3: Posting to Ledgers
Lesson 4: Balancing and Closing Accounts
Lesson 5: Trial Balance Uses and Limitations
Module 4 Graded Workplace Project: Ledger Posting and Trial Balance Case
Module 4 Knowledge Test
Module 5: Financial Statements of a Sole Trader
Lesson 1: Purpose and Components of Financial Statements
Lesson 2: Trading and Profit or Loss Account
Lesson 3: Classified Statement of Financial Position
Lesson 4: Working Capital and Solvency
Lesson 5: Profitability, Liquidity and Return Ratios
Module 5 Graded Workplace Project: Sole Trader Financial Statement Analysis
Module 5 Knowledge Test
Module 6: Accounting Adjustments
Lesson 1: Accruals, Prudence and Consistency
Lesson 2: Prepayments and Accrued Expenses
Lesson 3: Bad and Doubtful Debts
Lesson 4: Depreciation Methods
Lesson 5: Capital and Revenue Expenditure
Lesson 6: Adjusted Financial Statements
Module 6 Graded Workplace Project: Year-End Adjustments Case
Module 6 Knowledge Test
Module 7: Control Systems
Lesson 1: Purpose of Accounting Controls
Lesson 2: Errors and Journal Corrections
Lesson 3: Suspense Accounts and Revised Profit
Lesson 4: Sales and Purchases Ledger Control Accounts
Lesson 5: Updating the Cash Book
Lesson 6: Bank Reconciliation Statements
Module 7 Graded Workplace Project: Internal Control and Bank Reconciliation Case
Module 7 Knowledge Test
Module 8: Accounting for Partnerships
Lesson 1: Nature and Features of Partnerships
Lesson 2: Partnership Agreements and Capital
Lesson 3: Fixed and Fluctuating Capital Accounts
Lesson 4: Profit and Loss Appropriation Account
Lesson 5: Current Accounts and Partnership Financial Position
Module 8 Graded Workplace Project: Partnership Accounts Case
Module 8 Knowledge Test
Module 9: Companies, Cooperatives and Non-Profit Organisations
Lesson 1: Features of Companies, Cooperatives and NPOs
Lesson 2: Share and Loan Capital
Lesson 3: Issue of Shares and Debentures
Lesson 4: Dividends, Reserves and Appropriation
Lesson 5: Company and Cooperative Financial Statements
Lesson 6: Receipts and Payments for Non-Profit Organisations
Module 9 Graded Workplace Project: Organisation Comparison and Final Accounts
Module 9 Knowledge Test
Module 10: Manufacturing and Inventory Control
Lesson 1: Direct and Indirect Manufacturing Costs
Lesson 2: Manufacturing Account
Lesson 3: Unit Cost and Manufacturer Final Accounts
Lesson 4: Cost-Plus Pricing, Absorption and Mark-Up
Lesson 5: FIFO, LIFO and Average Cost Inventory Valuation
Module 10 Graded Workplace Project: Manufacturing and Inventory Costing Case
Module 10 Knowledge Test
Module 11: Accounting for the Entrepreneur
Lesson 1: Modern Payment Methods
Lesson 2: Payroll Source Documents
Lesson 3: Spreadsheet Payroll and Net Pay
Lesson 4: Accounting Software for Small Business
Lesson 5: Cash-Flow Forecasts and Budgets
Lesson 6: The Accounting Section of a Business Plan
Module 11 Graded Workplace Project: Entrepreneur Payroll, Budget and Business Plan
Module 11 Knowledge Test
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All categories
Faculty of Strategic Leadership, Correctional Management and Administration
Faculty of Social Work and Community Corrections
Faculty of Security and Specialised Tactical Operations
Faculty of Offender Education
Courses
HARC
MSSJRCC
NBSACC
RCJCC
RFACC
SCACC
SCJRCC
STCACC
TFACC
TSACC
Library Service
Employee Assessment
Home
Resources
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Principles of Accounts
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Beginner
