In Bookkeeping, you will learn the basics of how to provide information concerning the financial affairs of a business using manual bookkeeping. The module will cover assets, liabilities, and capital; credits and debits; posting transactions; depreciation; journals and ledgers; inventory; and creating reports.

Course Length

42 hours

Text Book

Accounting Principles, 2013, WSC

Method of Evaluation

  • Practical Exercises 10%
  • Participation 10%
  • Mid-Term Exam 40%
  • Final Exam 40% (minimum 65%=pass)



  • Understand the complete bookkeeping cycle from preparation of General Journal to
    periodical closing procedures
  • Know about special journals, ledgers and worksheets
  • Understand the reason for period-end adjustments
  • Working knowledge, different taxes and tax procedures


  • Able to manually record financial activities of a business in a General Journal and
  • Able to manually prepare common financial statements such as income statement and balance
  • Able to perform summarizing and reporting via a worksheet
  • Able to calculate gross and net pay and total after deductions
  • Able to adjust the value of fixed assets after deducting depreciation expense
Accounting Software