Purchase Ledger
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Designed for: |
Anyone who has a basic understanding of book-keeping techniques and who wants to learn how to maintain a Purchase Ledger. |
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Prerequisites: |
A reasonable level of numeracy and experience of the Pitman Training 'Basic Book-keeping' course. |
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Objectives: |
To teach the basics of maintaining a manual Purchase Ledger. |
Course Content
• Lesson 1: Introduction to credit purchases, purchase invoices and completing the Purchases Day Book.
• Lesson 2: The purpose of keeping a Purchase Ledger, locating information to be recorded in the Purchase Ledger accounts, writing up Purchase Ledger accounts, cross-referencing entries in the Purchase Ledger with the Purchases Day Book and Cash Book.
• Lesson 3: Reconciling the information contained in a supplier's statement, preparing a list of balances from individual Purchase Ledger accounts, writing up a Purchase Ledger Control Account, detecting errors between the Purchase Ledger Control Account and the Individual Purchase Ledger Accounts, Stock records and the importance of accounting for all VAT.
Benefits
• Designed to follow on from the Basic Book-keeping course.
• The flexibility and value of a self-study course designed to enable you to work at your own pace.
• A personalised workbook to use and keep as a reference guide on completion of the course.
• The opportunity to gain the widely recognised Pitman Training Certificate.
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Course duration: |
8 - 10 hours |
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What next: |
Sales Ledger |
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