ACC101ELEMENTS OF BOOK KEEPING (2)

Elements of Book Keeping (2) builds upon the foundational knowledge acquired in the first part of the course. It focuses on deeper aspects of financial recording and introduces students to more complex entries such as credit transactions, petty cash management, trial balance preparation, and the reconciliation of bank statements. This course sharpens students' understanding of accounting principles and emphasizes accuracy, transparency, and organization in financial documentation.

Students will engage in practical activities like preparing final accounts, handling adjustments, and identifying errors in records. Emphasis is placed on real-world applications, enabling learners to analyze transactions and maintain books that reflect the true financial state of an organization. By the end of the course, students will be confident in handling intermediate bookkeeping tasks and better prepared for higher-level accounting or business finance studies.