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This unit specifies competencies required to maintain financial accounts of the business. It involves applying the legal and conceptual framework in preparation of financial accounts, accounting for revenues and expenses, accounting for assets and liabilities, accounting for assets and liabilities, correcting errors in accounting records and preparing financial statements for different business
entities
INTRODUCTION TO FINANCIAL ACCOUNTING
Topics Covered:
Topic 1: Introduction to accounting
Topic 2: Double entry bookkeeping and books of original entry including Manual and computerised systems
Topic 3: Accounting for assets and liabilities
Topic 4: Correction of accounting errors and the suspense account
Topic 5: Financial statements of a sole trader
Topic 6: Partnership accounts
Topic 7: Company accounts
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