This course starts from where the College Certificate in Book-keeping course finishes off. It takes the figures in a Trial Balance, adjusts them according to period-end circumstances, then shows how to produce from them basic financial statements.
COURSE CONTENT Adjustments to Trial Balance: Accrued Expenses, Pre-paid Expenses, Accrued Income, Pre-paid Income, Straight Line Depreciation, Reducing Balance Depreciation, Bad Debts Written Off, Bad Debt Provision, Closing Stock. Extended Trial Balance; Trading, Profit and Loss Account and Balance Sheet.
£200 accounts - If you are interested in learning something new or brushing up your skills. There is a wide range of courses available so why not have a look at our Course Search to get an idea of what's available in your area.
£500 accounts - If you are studying a part-time higher education course such as an Higher National Certificate (HNC), Higher National Diploma (HND) or a Degree course at ILA Scotland approved colleges or universities. You must be studying 50% or more of the time needed to complete a full-time course.
