Basic Bookkeeping | Institute of Secretarial Studies | Hartbeespoort

The Institute of Secretarial Studies offers a basic bookkeeping and accounting course that is an introduction to bookkeeping fundamentals for those with no bookkeeping experience or knowledge. It is a 6 -12 weeks self study programme where assignments are given to learners for completion, as well as an examination upon completion of studies.

Institute of Secretarial Studies products & services:

  • Introduction
  • Objectives
  • Bookkeeping
  • Double Entry System
  • Main Accounting Terms
  • Accounting Equation
  • Advantages of Double Entry System.
  • Journal Entries
  • Accounts
  • Rules Regarding Dr. And Cr. Entry
  • Journal
  • Ledger
  • Trial Balance
  • Methods of Preparing Trial Balance
  • Objectives of preparing Trial Balance
  • Limitations of Trial Balance
  • Cash Book, Types of Cash Book, Simple Cash Book, Two Column Cash Book, Three Column Cash Book, Petty Cash Book, Imprest System of Petty Cash Book, Advantages of Petty Cash Book
  • Pass Book
  • Bank Reconciliation Statement
  • Causes for difference between Cash Book Balance and Pass Book Balance.
  • Need and importance of Bank Reconciliation Statement
  • Procedure for preparation of Bank Reconciliation Statement.
  • Single Entry System – Meaning, Features, Advantages
  • Ascertainment of Profit under single entry system
  • Defects of single entry system
  • Ascertainment of Profit under double entry system
  • Final Accounts
  • Trading Account
  • Profit and Loss Account
  • Balance sheet

Institute of Secretarial Studies Contact Details:

Email: info@secretarialstudies.co.za
Tel: 012 376 1043 
Fax: 086 600 3124
Website: www.secretarialstudies.co.za

Physical Address:
Institute of Secretarial Studies
Koedoe Street 
Magaliesmoot, Hartbeespoort 
Gauteng 
South Africa 
0162

Postal Address:
Institute of Secretarial Studies
PO Box 8985,
Pretoria, 0001

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