Bookkeeping course (Manual and Computerised)

Bookkeeping course learning outcomes

· Explain the key terminology associated with the recording and maintenance of bookkeeping records, using manual and computerised systems

 · Outline the advantages and disadvantages of a computerised system over a manual one for record keeping purposes

 · Complete the books of first entry with appropriate VAT and departmental analysis from the information contained in a range of source documents to include; invoices, credit notes, bank records, petty cash vouchers

 · Post the information from the daybooks to the appropriate accounts in the ledgers

 · Extract a trial balance at the end of an accounting period

 · Prepare a Bank Reconciliation Statement from data supplied

 · Prepare the end-of-period VAT Return in accordance with the requirements of the Revenue Commissioners 

 · Process all tasks as per the manual ones using an accounts package, comparing manual and computerised results

 · Analyse tasks completed making appropriate corrections to any errors and editing of data as directed

 · Print a selection of reports after backing up computerised data on a suitable medium. 

Assessment: Portfolio 40% and Examination 50%

Progression Routes: Major award at levels 5 Business Administration