- Exam(s) / assessment(s) is included in price
- Tutor is available to students
Accounting and Finance : Journals and Subsidiary Books
Accounting and Finance : Journals and Subsidiary Books | CPD Accredited | 10 CPD Points/Credits
CPD Courses
Summary
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
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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FAQs
Interest free credit agreements provided by Zopa Bank Limited trading as DivideBuy are not regulated by the Financial Conduct Authority and do not fall under the jurisdiction of the Financial Ombudsman Service. Zopa Bank Limited trading as DivideBuy is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority, and entered on the Financial Services Register (800542). Zopa Bank Limited (10627575) is incorporated in England & Wales and has its registered office at: 1st Floor, Cottons Centre, Tooley Street, London, SE1 2QG. VAT Number 281765280. DivideBuy's trading address is First Floor, Brunswick Court, Brunswick Street, Newcastle-under-Lyme, ST5 1HH. © Zopa Bank Limited 2024. All rights reserved.