The ICM Certificate in Accounting & Finance is awarded on completion of all Part 1 subjects.
Introduction
What is accounting?
Business organisations and sources of finance
Financial statements: P&L and the balance sheet
The role of the accountant and the accounts office
The Accounting Model
Recording financial transactions: the ledger system and trial balance
The running balance method of recording
The purchase day book and the returns day book
VAT
Banking services
Cash book / bank reconciliation statements / petty cash books
Capital and revenue expenditure
The trial balance, journal and suspense accounts
Management Control
Control accounts
Sales and purchase ledgers
What is accounting?
Business organisations and sources of finance
Financial statements: P&L and the balance sheet
The role of the accountant and the accounts office
The Accounting Model
Recording financial transactions: the ledger system and trial balance
The running balance method of recording
The purchase day book and the returns day book
VAT
Banking services
Cash book / bank reconciliation statements / petty cash books
Capital and revenue expenditure
The trial balance, journal and suspense accounts
Management Control
Control accounts
Sales and purchase ledgers
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