ACCOUNTING & BOOKKEEPING

HASHMAT ALI ADVOCATE EDUCATIONAL SOCIETY

 ACCOUNTING & BOOKKEEPING

Course Description:
Sales and marketing have long gone hand in hand as subject fields. Sales is often regarded as an integral
tool for the successful marketing of any product or service. The fact is that no matter how good the
companys marketing, until a sale takes place, there is no income!

The Course in Sales and Marketing provides students with a background to the field of marketing and
specific skills in selling.

Mode of Delivery:
1. Lecture
2. Demonstration on presentation
3. Student presentation only for selected activities
4. Class discussions

Mode of Assessment:
1. Theoretical Exam
2. Class Quiz
3. Project

Training Methodology
40 % Theory
60 % Practical

Learning Objectives:
The objective of this course is to equip learners with basic accounting concepts to develop their
individual skills and knowledge in accounting.

Learning Outcomes:
After completion of this course, learners should know the

basic principles of processing

recording of accounting data in the books of prime entry,
posting the data to the ledger(s),
making adjustments and closing transfers, and
the preparation of nancial statements.

Hashmat Ali Advocate Educational Society

 ACCOUNTING & BOOKKEEPING

Attention is also given to different forms of enterprises and the registration with the
appropriate authorities.

Course Duration:
Total Duration 160 hours
o Theory 80 hours
o Practical 80 hours

Course and Module Description:

Module 1: Basic Accounting

Accounting concepts, principles and procedures

The basic accounting equation
The financial position and result
The double-entry system and journal entries
Posting of accounting data to ledgers (T-accounts)
The trial balance Bank reconciliation
Introduction to debtors control and creditors control
Non-current and current assets Non-current and current liabilities
Adjustments and year-end closing-off procedures
Basic financial statements (compilation and use)
Different forms of enterprises
Registering with the appropriate authorities

Hashmat Ali Advocate Educational Society