![]() ![]() We would recommend that you use lined paper, and have a calculator when doing this course. You can do this course just using a pen and paper. We show the workings on the screen (using an excel spreadsheet to speed up the calculations). This course is ideal for students learning about manual bookkeeping and wanting more practice and teaching. We also take the figures on the VAT account, make an adjustment for Bad Debts and use the figures to prepare the figures for a VAT return. From the figures on the Trial Balance, we prepare a Balance Sheet and a Profit and Loss Account. ![]() We take these end balances on the ledgers and use them to prepare a Trial Balance. On this course, we look at how to update the ledger accounts. ![]() You will need to have come across the concept of double entry bookkeeping before. Manual bookkeeping covers the material equivalent to a certificate in manual bookkeeping level 2. ![]()
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