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Accounting and Finance : Journals and Subsidiary Books

Accounting and Finance : Journals and Subsidiary Books | CPD Accredited | 10 CPD Points/Credits

CPD Courses

Summary

Price
£120 inc VAT
Or £40.00/mo. for 3 months...
Study method
Online
Duration
10 hours · Self-paced
Qualification
No formal qualification
CPD
10 CPD hours / points
CPD What's this?
Additional info
  • Exam(s) / assessment(s) is included in price
  • Tutor is available to students

Overview

Accounting Journals and Subsidiary Books

In accounting, journals are the books used to record financial transactions in a certain order to keep a record of all the business transactions that take place; subsidiary books are subdivisions of the journal. They are also called books of original entry or books of prime.

This unit provides a comprehensive introduction to journals and subsidiaries, the subdivision of journals and different types of subsidiary books; it also illustrates the advantages of journals and subsidiary books, ledgers and subdivisions of ledgers. In this unit, candidates will learn the distinction between journal and ledger, types of subsidiary books and basic documents for subsidiary books.

CPD

10 CPD hours / points
Accredited by The CPD Standards Office

Course media

Description

Accounting Journals and Subsidiary Books

Objectives

After completing this course learners will be able to:

  • Understand the meaning of journals and ledgers
  • Understand rules and subdivisions of ledgers
  • Distinguish between journals and ledgers
  • Define subsidiary books
  • Describe the types of subsidiary books

Program Content

Lesson(s)

Introduction to Journals and Subsidiary Books

Topics

  • Introduction to Journal and Subsidiary
  • Advantages of Journal
  • Subdivision of Journal
  • Ledger and Subdivision of Ledger
  • Distinction between Journal and Ledger
  • Subsidiary Books
  • Types of Subsidiary Books
  • Basic Documents for Subsidiary Books
  • Advantage of Subsidiary Books

Who is this course for?

Accounting Journals and Subsidiary Books

  • New or recent recruits to banking and financial organisations
  • Operations and support staff
  • Finance and accounting staff
  • Dealers and Traders

Requirements

Accounting Journals and Subsidiary Books

No prior knowledge is required to take this course.

*Note: This CPD Unit is offered on special discounted price on REED only and does not include awarding body accreditation charges. At the end of the unit, learner can claim CPD Accredited certificate by paying £35 accreditation fee and postal charges (£9 for UK students, £15 for outside UK).

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Legal information

This course is advertised on reed.co.uk by the Course Provider, whose terms and conditions apply. Purchases are made directly from the Course Provider, and as such, content and materials are supplied by the Course Provider directly. Reed is acting as agent and not reseller in relation to this course. Reed's only responsibility is to facilitate your payment for the course. It is your responsibility to review and agree to the Course Provider's terms and conditions and satisfy yourself as to the suitability of the course you intend to purchase. Reed will not have any responsibility for the content of the course and/or associated materials.

FAQs

Study method describes the format in which the course will be delivered. At Reed Courses, courses are delivered in a number of ways, including online courses, where the course content can be accessed online remotely, and classroom courses, where courses are delivered in person at a classroom venue.

CPD stands for Continuing Professional Development. If you work in certain professions or for certain companies, your employer may require you to complete a number of CPD hours or points, per year. You can find a range of CPD courses on Reed Courses, many of which can be completed online.

A regulated qualification is delivered by a learning institution which is regulated by a government body. In England, the government body which regulates courses is Ofqual. Ofqual regulated qualifications sit on the Regulated Qualifications Framework (RQF), which can help students understand how different qualifications in different fields compare to each other. The framework also helps students to understand what qualifications they need to progress towards a higher learning goal, such as a university degree or equivalent higher education award.

An endorsed course is a skills based course which has been checked over and approved by an independent awarding body. Endorsed courses are not regulated so do not result in a qualification - however, the student can usually purchase a certificate showing the awarding body's logo if they wish. Certain awarding bodies - such as Quality Licence Scheme and TQUK - have developed endorsement schemes as a way to help students select the best skills based courses for them.
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