Introductory level

Papers can be taken in any order, but we suggest to take the papers in numerical order.

This consists of two papers:

1. Recording Financial Transactions

• To develop knowledge and understanding of the operational aspects of maintaining accounting records and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts and the preparation of an initial trial balance.

2. Information for Management Control

• To develop the ability to use a computer system safely and effectively and to understand the need for data and information to be kept confidential and secure. To develop knowledge and an understanding of how organisations provide basic management information for decision-making, planning and control.