Accounting system and accounting records
The accounting system and accounting records 4
2 Ledger accounts; double entry bookkeeping 5
3 Preparation of accounts for cash and bank; bank reconciliations; imprest
system for petty cash 4, 5, 12
4 Accounting for sales and purchases including personal accounts and control
accounts 4, 5, 13
5 Financial accounting codes and their uses 4
6 Nominal ledger accounting; journal entries 5
7 Trial balance 6
8 Accounting for indirect taxes (eg VAT) 14
9 Accounting for payroll 15
C2C Control of accounting systems – 15%
On completion of their studies students should be able to:
(i) Identify the requirements for external audit and the basic processes undertaken
(ii) Explain the purpose and basic procedures of internal audit
(iii) Explain the meaning of fair presentation
(iv) Explain the need for financial controls
(v) Explain the purpose of audit checks and audit trails
(vi) Explain the nature of errors and to be able to make accounting entries for them
(vii) Explain the nature of fraud and basic ideas of fraud prevention
Syllabus content Covered in chapter
1 External audit and the meaning of fair presentation 23
2 Internal audit 23
3 Financial controls; audit checks on financial controls; audit trails 23
4 Errors and fraud
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