TIME LINE | MODULE 1: Double Entry Basics (2 Lessons) |
WEEK 1 | 1.1 Basics 1: Double Entry Recording |
WEEK 2 | 1.2 Basics 2: Multi-Accounts and Contra Accounts |
WEEK 3 | 1.3 From Double Entries to Ledgers |
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| MODULE 2: Basic Financial Statements |
WEEK 4 | 2.1 Trial Balance |
WEEK 5 | 2.2 Statement of financial performance |
WEEK 6 | 2.3 Statement of financial position |
WEEK 7 | 2.4 Financial statements with basic double entry adjustments |
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| MODULE 3: Accounting for Income and Expense |
WEEK 8 | 3.1 The Accrual Concept |
WEEK 9 | 3.2 Understanding Expenses using the HBUL Method |
WEEK 10 | 3.3 Breaking down questions using HBUL |
WEEK 11 | 3.4 Accounting for Cost of Sales and Expense |
WEEK 12 | 3.5 Accounting for Income |
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| MODULE 4: Accounting for Current Assets |
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WEEK 13 | 4.1 Cash book and bank reconciliation |
WEEK 14 | 4.2 Inventory |
WEEK 15 | 4.3 Trade receivables |
WEEK 16 | 4.4 Allowance for impairment on trade receivables |
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| MODULE 5: Accounting for Non-Current Assets |
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WEEK 17 | 5.1 Capital and revenue expenditure |
WEEK 18 | 5.2 The non-current asset account |
WEEK 19 | 5.3 Depreciation and Accumulated depreciation |
WEEK 20 | 5.3 Depreciation and Accumulated depreciation |
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| MODULE 6. Accounting for Liabilities |
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WEEK 21 | 6.1 Trade payable |
WEEK 22 | 6.2 Long term borrowings |
WEEK 23 | 6.3 Interest payable |
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| MODULE 7. Accounting for Equities |
WEEK 24 | 7.1 Company Structures (SBQ) |
WEEK 25 | 7.2 Capital and Drawings |
WEEK 26 | 7.2 Capital and Drawings + Interest Expense Revision |
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| MODULE 8 Correction of Errors |
WEEK 27 | 8.1 Correction of errors |
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| MODULE 9 Balance day adjustments |
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WEEK 28 | 9.1 Adjustments for income and expense |
WEEK 28 | 9.2 Adjustments for impairment loss on trade receivables |
WEEK 28 | 9.3 Adjustments for impairment loss on inventory |
WEEK 29 | 9.4 Adjustments for bank charges |
WEEK 29 | 9.5 Adjustments for depreciation |
WEEK 29 | 9.6 Adjustments for interest on loan and long term borrowings |
WEEK 29 | 9.7 Adjustments for dividends and retained earnings |
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| MODULE 10 Exam techniques |
| 10.1 Syllabus breakdown for theory and practice |
| 10.2 Time management for Paper 1 and 2 |