This course shall enable you to learn on the need of accounting, its users and terminologies due to the changing language. Then, this will translate on how to record, classify, summarize and interpret financial information for use in reporting the performance and position of an organization. By preparing the accounting information, errors may occur therefore that shall need to be adjusted and report the correct accurate information. Finally, a bank reconciliation preparation shall be included for the purpose of knowing how to report cash and bank balances.

Learning Outcomes


  1. Identify and learn how to write books of accounts.
  2. Differentiate between the various types of daybooks and ledgers
  3. Draw a trial balance and prepare the final accounts
  4. Prepare cash books and how to draw up a bank reconciliation statement.
  5. Treatment of capital expenditure and revenue expenditure
  6. Examine how suspense account comes about and the correction of errors
  7. Year-end Adjustments and preparation of the adjusted final accounts