Introduction to double-entry book-keeping and basic book-keeping procedure Books of original entries: functions and posting to ledger The ledger and the classification of accounts Trial balance Preparation of final accounts from a trial balance of a sole trader Balancing day adjustments relating to preparation of final accounts Correction of errors Bank reconciliation statement Incomplete record (single entry) Income and expenditure accounts & Receipts and payments accounts Control accounts and sectional balancing of ledgers Manufacturing accounts Partnership accounts Company accounts Simple interpretation of financial statement and accounting ratios (their meaning and calculation) Basic concepts of accounting: meaning and application 補習的上課時間及學費，請致電 2396 2611 查詢。