Courses Details
Basic Accounting Concepts – Module II
Course Code ACT 101
Duration 3 Days
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Course Overview
In continuation of the course Basic Accounting Concepts Module 1, this course enables participants to learn and understand the accounting principles and practice.  It takes accounting to the next level.  Once the basics are understood, its application becomes more important. 
Course Schedule
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Target Audience
Anyone working in accounting functions
Course Prerequisites
Basic Accounting Concepts – Module 1 or equivalent knowledge/experience
Expected Accomplishments
Understanding of:
The need for accrual accounting
Accruals and deferrals
Annual closing of accounts
Accounting for depreciation
Rectification of errors
Allowance for doubtful debts
Adjusting entries
Preparation of adjusted financial statements
Course Outline
Accruals and deferrals
Depreciation accounting
Disposal of fixed assets
Allowance for doubtful debts
Rectification of errors
Preparing adjustment entries
Adjustment schedule for closing the books
Final financial statements

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