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SUCHITRA MAHENDRARAJ
Bookkeeping And Accounting Skills
A 2-Day Workshop |
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| Programme Outline |
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› Introduction to Accounting
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What is Accounting? |
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The Accounting Process |
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Role in Today’s Business |
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The Accounting Equation |
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Transaction Analysis |
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› The Recording Process – Double Entry System
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Assets / Liabilities |
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Capital |
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Revenue / Expenses |
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Extracting the Trial Balance |
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› Preparing Basic Financial Statements
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The Trading Account |
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The Profit & Loss Account |
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The Balance Sheet |
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› Books of Original Entry Journals
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Cash Book |
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Sales & Purchase Journal |
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Returns Journal |
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The General Journal |
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› Posting to Ledger
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The Creditors/Debtors Ledger |
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The General Ledger |
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HOME >
OUR TRAINERS & FACILITATORS >
SUCHITRA MAHENDRARAJ >
BOOKKEEPING & ACCOUNTING SKILLS |
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› Adjustments at Financial Year End
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Cash versus Accrual Accounting |
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Matching Principle |
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Accrued Expenses |
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Prepayments |
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Unearned Revenue |
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Bad Debts & Provision for Doubtful Debts |
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Impact on Financial Statements |
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› Accounting for Fixed Assets
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Historical Cost Concept |
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Depreciation – Calculation & Recording |
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Gain or Loss on Sale |
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Impact on Financial Statements |
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Preparation of Financial Statements with Adjustment |
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The Trading Account |
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The Profit & Loss Account |
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The Balance Sheet |
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› Working Capital Management
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Importance of Working Capital |
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The Operating Cycle |
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The Cash Conversion Cycle |
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Accounts Receivable & Payable |
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Evaluating short-term finance |
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