After successfully completing this course, candidates will be able to demonstrate an understanding of:

  • the Accounting Equation and the basis of double-entry book-keeping
  • the preparation of journal entries and ledger accounts by using the double entry system
  • the preparation of prime entry records for purchases, sales and cash
  • the preparation of journal entries
  • the preparation of a trial balance and the final accounts for sole traders
  • banking facilities, the operation of the cash book and preparation of a bank reconciliation
  • Book-Keeping Essentials
  • Understanding of the basic principles underlying the recording of business transactions
  • Able to maintain the books of, and prepare final accounts for, sole traders

Entry Requirements

  • Above 16 years old
  • High School English Level
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Course Outline

The aims of this qualification are to enable candidates to develop an understanding of the basic principles underlying the recording of business transactions, and the ability to maintain the books of, and prepare final accounts, for sole traders. This includes the record of double-entry bookkeeping of simple transactions concerning the purchase and sale of goods and the receipt and payment of cash. This certificate is suitable for candidates who work or wish to work in areas of business that will involve the recording of financial transactions. All businesses require accurate accounting records that are maintained on a regular basis. Consequently, there is a demand for employees who possess these skills.

  • Topics
    • The Accounting Equation and the basis of double-entry book-keeping
    • Recording transactions through double entry
    • Balancing accounts
    • Purchases/Sales/Returns
    • The Ledger: its subdivision
    • Day Books
    • Bank facilities/methods of payment or receipt of money
    • Cash Book and cash discount
    • Bank reconciliation
    • Petty Cash Book and the Imprest System
    • Trial Balance
    • Trading and Profit and Loss Accounts
    • The Balance Sheet


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  • 24 Hours
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Method of Delivery


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Award Criteria

Candidates must fulfill at least 75% course attendance requirements to be eligible for Certificate of Completion.

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Grading System

No Assessment only required to meet the 75% attendance

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Assessment Information

No Assessment

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Expected date of release of Assessment result

2 weeks upon completion of the course

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Specimen Certificate

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  1. All fees are subject to the prevailing Goods and Services Tax (GST) unless specified otherwise.
  2. Course Application Fee is NOT REFUNDABLE.
  3. Do not pay your school fees before you have signed the standard student contract.
  4. All fees quoted are in Singapore Dollar (S$).
  5. Fees are subject to periodic changes without prior notice.
  6. BMC accepts the following methods of payment:
    1. Cash
    2. Cashier’s order payable to BMC International College Pte Ltd
    3. Cheque payable to BMC International College Pte Ltd
    4. PAYNOW (UEN 200006772H)


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