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Continuing Education

CCTO301 - Bookkeeping - Intermediate

Pre-Requisites: CCTO100, CCTO200

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Course Overview

The third course in the series of the Applied Bookkeeping Certificate program is for those who wish to further their knowledge and skills in manual bookkeeping practices. This course is intended for those who have completed and understand the material covered in the first two courses, and are ready to explore and practice additional concepts and procedures of manual bookkeeping.

Topics covered include:

  • a review of material covered in the previous course
  • supplementary transactions in the General and Special Journals
  • processing an additional Payroll period and Payroll Remittance
  • processing Employee Expenses
  • review the preparation of a GST Remittance
  • introduction to processing Credit Card transactions
  • the basics of working with a Foreign Currency
  • selling Goods/Inventory – how it compares to selling Services
  • Inventory processes – various methods used in business
  • completion of a set of Financial reports.

    Students are required to supply their own calculator.

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