Structure of Course
Semester 1
12 lessons x 1-1/2 hours
Registration Fee : S$10
Course Fee : S$285
Materials Fee : S$10
1) Introduction and Cash Account
2) Double Entry
3) Credit Transactions
4) Capital and Drawings Accounts
5) Classification of Accounts
6) Trial Balance
7) Trading, Profit & Loss Account
8) Balance Sheet
9) Cash Book
10) General Journal
11) Purchases Journal
12) Sales Journal
13) Returns Inwards Journal
14) Returns Outwards Journal
15) Petty Cash Book
16) Adjustments on Balance Day
Semester 2
12 lessons x 1-1/2 hours
Registration Fee : S$10
Course Fee : S$285
Materials Fee : S$10
1) Depreciation of Fixed Assets
2) Bad Debts and Provisions
3) Final Accounts with Adjustments
4) Correction of Errors
5) Bank Reconciliation
6) Revenue and Capital Expenditure
7) Revenue and Capital Receipts
8) Non-Trading Accounts
9) Valuation of Stock
Semester 3
12 lessons x 1-1/2 hours
Registration Fee : S$10
Course Fee : S$285
Materials Fee : S$10
1) Incomplete Records
2) Partnership
- Goodwill
- Partners' Current Accounts
- Profit and Loss Appropriation Account
- Balance Sheet
- Goodwill
- Admission of New Partner
3) Amalgamation of Business
4) Purchase of Business
5) Sale of Business
Semester 4
12 lessons x 1-1/2 hours
Registration Fee : S$10
Course Fee : S$285
Materials Fee : S$10
1) Manufacturing Account
2) Limited Company
3) Single Entry
4) Interpretation and Analysis of Final Accounts of Balance Sheet
