Enrolment options
The course introduces the candidate to the fundamentals of the regulatory framework relating to accounts preparation and to the qualitative characteristics of useful information. The course then covers drafting financial statements and the principles of accounts preparation. The course then concentrates in depth on recording, processing, and reporting business transactions and events. The course then covers the use of the trial balance and how to identify and correct errors, and then the preparation of financial statements for incorporated and unincorporated organizations. The course then moves in two directions, firstly requiring students to be able to conduct a basic interpretation of financial statements; and secondly requiring the preparation of simple consolidated financial statements from the individual financial statements of group incorporated organizations.