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Anna CollinsThis is a record of your activity for the Open University course:
Introduction to bookkeeping and accounting
http://www.open.edu/openlearn/money-management/introduction-bookkeeping-and-accounting/content-section-0
Date created: 4 January 2016
http://www.open.edu/openlearn PAGE 1 COURSE CODE: B190_1
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Introduction to bookkeeping and accounting (X_b190_1)
Introduction 4 Jan 2016
Learning outcomes 4 Jan 2016
1 Essential numerical skillsrequired for bookkeeping andaccounting 4 Jan 2016
1.1 Use of BODMAS and brackets 4 Jan 2016
1.2 Use of calculator memory 4 Jan 2016
1.3 Rounding 4 Jan 2016
1.4 Fractions 4 Jan 2016
1.5 Ratios 4 Jan 2016
1.6 Percentages 4 Jan 2016
1.7 Negative numbers and the use of brackets 4 Jan 2016
1.8 The test of reasonableness 4 Jan 2016
1.9 Table of equivalencies 4 Jan 2016
1.10 Manipulation of equations and formulae 4 Jan 2016
2 Double entry and the balance sheet 4 Jan 2016
2.1 Accounting records and financial statements 4 Jan 2016
2.2 Accounting records and the business entity concept 4 Jan 2016
2.3 Definitions of assets, capital and liabilities 4 Jan 2016
2.3.1 What are assets, capital and liabilities? 4 Jan 2016
2.4 A simplified UK balance sheet format 4 Jan 2016
2.5 T-accounts, debits and credits 4 Jan 2016
2.6 Balancing off accounts and preparing a trial balance 4 Jan 2016
2.7 Summary 4 Jan 2016
3 Double entry and the profit and loss account 4 Jan 2016
3.1 Making a profit and generating cash 4 Jan 2016
3.2 The effect of profit on the accounting equation 4 Jan 2016
3.3 The profit and loss account 4 Jan 2016
3.4 Income and expense accounts 4 Jan 2016
3.5 Accounting for closing stock 4 Jan 2016
3.6 The accounting equation and the double-entry rules for income and expenses 4 Jan 2016
3.7 Post trial balance nominal ledger accounts 4 Jan 2016
3.8 Summary 4 Jan 2016
Conclusion 4 Jan 2016
Keep on learning 4 Jan 2016
http://www.open.edu/openlearn PAGE 2 COURSE CODE: B190_1
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