Pearson LCCI Level 1 Certificate in Bookkeeping

Books of Original Entry and Double-Entry • Accounting concepts • The accounting equation • Double-entry bookkeeping • Books of original entry • Bank transactions Accounting for Payroll • Calculation of payroll using time rates and incentive schemes • Payroll deductions • Calculation of wages • Accounting for payroll Control Accounts • The purposes and preparation of control accounts Produce Financial Statements of a Sole Trader • Account for depreciation costs • Adjustments for accruals and prepayments • Adjustments for irrecoverable debts • Prepare the financial statements

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