AFG9071

Introductory accounting

This subject assumes no prior knowledge of accounting. It aims to establish basic bookkeeping skills and introduce functional accounting systems with an emphasis on computerised accounting systems. Topics covered include necessary assumptions, basic accounting procedures, design and operation of records and systems, treatment of cash, debtors, creditors, wages, inventory and fixed assets, end of period procedures, reporting format, internal control and the audit function, the computerised accounting system, partnership and company accounts, fund statements, analysis and interpretation of financial statements. In the course of studying this subject students will become familiar with the use of a microcomputer accounting package.

Back to the 1999 Distance Education Handbook