PART-TIMECertificates Short Learning Programmes in BookkeepingSaturday or Monday & Wednesday evening classes

About this programme

This short learning programme in Bookkeeping presented at Unigrad College, is designed for students who are responsible for controlling the finances of a small business or who are responsible for the bookkeeping aspect of financial management in larger organisations.

Students are introduced to source documents, Value Added Tax (VAT), the rules of double entry, subsidiary journals, the general ledger, trial balance, bookkeeping for the different inventory systems, as well as bank and creditors reconciliations.

This course will also empower you with the skills required to be an Accounts Clerk (the individual who processes monthly financial transactions) and to perform the Debtors and Creditors Clerk functions.

Programme outline
The following topics will be covered in the programme:

Introduction to business, bookkeeping and accounting

Double entry accounting system
Users and uses of financial information
Different forms of business
Accounting equation and the business entity rule
The general ledger

Value added tax (VAT) and source documents

VAT supply categories
Payments vs the invoice basis, source documents and VAT calculations

Recording cash transactions

Cash journals and posting to the general ledger
Listing general ledger account balances on a trial balance

Recording credit and sundry transactions

Subsidiary journals for credit and sundry transactions

Inventory systems (perpetual and periodic)

Individual accounts for debtors and creditors and the control account system

Bank reconciliation process

Supplier and general ledger reconciliations

Programme duration

  • Saturday mornings (08:30 – 12:30) for a period of 12 weeks, or Monday and Wednesday evenings (17:30 – 19:30) for a period of 12 weeks