| SUBJECT CODE |
: COA202 |
| SUBJECT NAME |
: BOOK-KEEPING AND ACCOUNTS |
| SEMESTER |
: 2 |
| CREDIT HOURS |
: 4 |
| SCHOOL |
: School of Secretarial Studies |
| COURSE |
: Certificate in Office Administration |
| Lecture Notes : |
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| Past Exam Paper : |
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| Syllabus : |
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OBJECTIVES
- Understand the principles and concept of financial accounting
- Apply to business organisation and situations
LEARNING OUTCOME
Upon completion of this unit, students will be able to:
- Understand the importance of book-keeping and accounts in a business environment
- Interpret statements of accounts
- Apply basic knowledge of accounts to daily task
SYNOPSIS
Unit 1 - Accounting Terms
- Introduction to jargons used in accounts
Unit 2 - Double Entries
- Introduction to debit and credit, assets and liabilities, expenses and income
Unit 3 - Trial Balance
- Total debit balances is equal to total credit balances
Unit 4 - Cash Book
- Cash and bank accounts
- Two-column cash book
- Three-column cash book
Unit 5 - Petty Cash Book
- Purpose and use of petty cash
- Double-entry postings
Unit 6 - Bank Reconciliation
- Checking against Cash Book entries
Unit 7 - Trading and Profit and Loss Accounts
- Structure of income, cost and profit
Unit 8 - Balance Sheet
- Presentation of assets, liabilities and capital of a business in a statement
Unit 9 - Prepayments and Accruals
- Understand expenses and income, accruals and prepayments
Unit 10 - Provision for Bad Debts
- Writing off customer debts, and create and adjust provision for doubtful debts
Unit 11 - Provision for Depreciation
- Straight line methods
- Reducing balance methods
Semester & Subjects
Calendar & Timetable
Video Seminars
