This unit introduces students to the double-entry bookkeeping system and the associated documents and processes. Students will have learnt all stages necessary to process transactions using both manual and digital systems.
Unit 2: Principles of Bookkeeping Controls
This unit builds on the knowledge and skills acquired from studying introduction to bookkeeping and explores control accounts, journals, and reconciliations. It takes students through a number of processes used in bookkeeping that help verify and validate the entries made. Students will also understand the use of the journal to the stage of redrafting the trial balance, following initial adjustments.
