Teaching Responsibility

LJMU Schools involved in Delivery:

LJMU Partner Taught

Learning Methods

Workshop

Module Offerings

4600AFYPC-SEP-MTP

Aims

The aim of the module is to provide students with a sound foundation in bookkeeping, financial controls, accounting techniques and financial statements.

Learning Outcomes

1.
Apply the basic principles and concepts of accounting.
2.
Perform a range of basic bookkeeping techniques and controls.
3.
Prepare basic financial statements for a small business such as a sole trader.
4.
Identify and correct errors in a bookkeeping and accounting.

Module Content

Outline Syllabus:
Nature of bookkeeping.
Introduction to accounting concepts.
Basic bookkeeping techniques.
Trial balance.
Accruals, prepayments, bad debts and depreciation.
Disposal of non current assets.
Preparation of final accounts for a sole trader.
Bank reconciliations.
Control accounts and books of prime entry.
Accounting errors and suspense accounts.
Additional Information:
The module content is cumulative knowledge which will form the foundation of future modules.  To ensure students are making satisfactory progress the coursework is set as an in-class test which provides the programme team with an early indication of students that may need extra support.

Assessments

Test

Exam