TQ1: Bookkeeping, Controls and Accounting

Lesson 1: Introduction to accounting systems

Lesson 2: Basic rules of double-entry bookkeeping

Lesson 3: Account balances and the trial balance

Lesson 4: The general journal

Lesson 5: General ledger

Lesson 6: Raising finance

Lesson 1: Introduction to books of prime entry

Lesson 2: Accounting for sales

Lesson 3: Accounting for purchases

Lesson 4: Accounting for cash

Lesson 5: Cash received from credit card sales

Lesson 1: End-of-year adjustments for inventory

Lesson 2: Measurement of inventory

Lesson 3: Year-end general ledger exercise

Lesson 1: Bad debts and doubtful debts

Lesson 2: Doubtful debts

Lesson 1: Accruals and prepayments introduced

Lesson 2: Accruals

Lesson 3: Prepayments

Lesson 1: Depreciation and carrying amount

Lesson 1: Receivables control accounts and receivables control account reconciliations

Lesson 2: Payables control accounts and payables control account reconciliations

Lesson 3: Supplier statements: reconciliation with ledger account

Lesson 1: Bank reconciliations