正文

AAT Unit 1

(2008-12-10 06:49:18) 下一個
I found myself may chosen the wrong career again! I didn't know that accounting need lots of communication skills, Analysis skills. I need to improve my English skills in writing as well as speaking.

There are some essential work at accounting course which are writing formal letters to customers such as chasing aged debts, memo to colleagues related to work, probably emails and procedures as well.

So far we've learnt sales ledger, invoice input, receiving payments from customers. The skill test will be something like:


  1. Check ordering note and delivery note to see if they are match, if not, what action should be taken?(in writing)

  2. Write invoices and credit note, notice the discount and settlement discount, and calculate VAT(all VATs are after settlement discount)

  3. Check if the cheques that we received match the right invoice, not out-of-date, signed properly.

  4. Write Sales day book and Sales return day book

  5. Bank cash and cheques

  6. Write main ledger account: Sales ledger control a/c(Debtors a/c), Discount allowed a/c, Sales a/c, Sales return a/c, VAT

  7. Write subsidiary account

  8. Day book and Cash book:

  • VAT

    record all vat at day book

    only record vat for cash sales

  • Discount

    only record discount on cash books to Debtors a/c and Discount allowed a/c

  • Sales ledger control a/c

    debit the gross amount at day books, credit the amount of sales ledger at cash books, credit the discount allowed at cash books

  • VAT Ledger

    credit the vat at sales day books,and cash sales vat at cash books. debit the vat at sales return day books


Range statements not covered:

  • Coded: computerised systems

  • Ledgers: computerised ledgers

  • Statements: computerised


Knowledge and understanding not covered:

  • Basic Law relating to contract law and Sales of Goods Act

  • Document retention policies

  • Basic law relating to data protection

  • The use of the cash book and petty cash book as part of the double entry system or as books of prime entry

  • Methods of handling and storing money, including the security aspects

  • Petty cash procedures: imprest and non imprest methods; analysis

  • Organisational procedures for filing source documents

  • Banking and personal security procedures

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