TERM 1

Indigenous bookkeeping

Ethics (introduction)

GAAP principles

Internal control (introduction)

Bookkeeping of sole trader: recording of cash transactions (CRJ, CPJ, PCJ); General Ledger, Trial Balance; Accounting equation

Bookkeeping of sole trader: recording of credit: transactions (DJ, DAJ, CJ, CAJ, GJ); Ledgers, Debtors’ and Creditors’ lists, Trial Balance; Accounting equation

Bookkeeping of sole trader: recording of cash and credit transactions (combined)

TERM 2

VAT

Salaries and wages

Final Accounts – sole trader: year-end adjustments, General Ledger including Final Accounts Section, Trial Balances

TERM 3

Financial statements – sole trader Adjustments, closing transfers, General Ledger, Income Statement, Balance Sheet, Notes to financial statements

Analysis and interpretation of financial statements and notes

TERM 4

Cost accounting: manufacturing concepts
Budgeting