To learn the principles of double-entry book-keeping in order to maintain a Nominal Ledger and extract a preliminary trial balance
The flexibility and value of self-study course designed to enable you to work at your own pace
A personalised workbook to use as a reference guide on completion of the course
The opportunity to gain the widely recognised Pitman Training Certificate
Those who wish to perform double-entry book-keeping in order to maintain a Nominal Ledger and exact a preliminary trial balance
Students must have basic book-keeping skills. Ideally they should have completed the Basic Book-keeping , Purchase Ledger and Sales Ledger courses.
Lesson 1: Principles of double entry book-keeping; preparing Nominal Ledger accounts; preparing a list of balances
Lesson 2: Use of the Profit and Loss account; stages in the accounting process; preparing a postings summary
Lesson 3: Timing differences; preparing a bank reconciliation statement
Lesson 4: Understanding the payroll process; using a payroll summary record to prepare a posting summary; making the postings to the Nominal Ledger
Lesson 5: Purpose of the Nominal Ledger in business accounts; writing up the Nominal Ledger accounts
Lesson 6: Using the Nominal Ledger to prepare a preliminary trial balance
: 16-18 hours
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Accounts
