COURSE OVERVIEW

Principles of Accounting is a course of study that provides an introduction to the principles and techniques that accountants employ in measuring, processing, evaluating and communicating information about the financial performance and position of a business. The course begins with the definition of accounting, types of accounting, and the basic concepts of accounting. Trainees cover topics such as double-entry bookkeeping, general journal and ledger, and how to make a trial balance. Trainees also learn about issues such as the preparation and analysis of basic financial statements, accruals and deferrals, and accounting for merchandising.

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