Scope of content

এই ট্রেনিং বেসিক বুক-কিপিং এর ব্যবহারিক দক্ষতা বাড়ানোর উদ্দেশ্য পরিচালিত হবে,কি কি বিষয় অর্ন্তভূক্ত থাকবে তা নিম্নে দেয়া হলো।

1. Understand the role of the bookkeeper
1.1 Duties and responsibilities of a bookkeeper Students need to know:
• that bookkeepers prepare and check financial documentation
• that bookkeepers record and check financial transactions
• that bookkeepers are required to keep information confidential
• that bookkeepers must refer to a supervisor or seek authorisation when appropriate.
1.2 Ways to keep information confidential Students need to know:
• that passwords can be used to keep information confidential
• types of secure storage for soft-copy and hard-copy information
• the importance of sharing information with authorized personnel only.

Exclusion: creating passwords.
1.3 Importance of working with accuracy Students need to know:
• the potential effect of bookkeeping errors:
o incorrect accounting records – overstatement, understatement
o incorrect profit/loss
o delayed receipts from customers
o duplicated payments to suppliers
o incorrect payments to suppliers – overpayment, underpayment
o delayed receipt of goods from suppliers
o incorrect information on internal/external reports
o time spent tracing and correcting errors.

Learning outcomes
1. Understand the role of the bookkeeper
2. Understand financial transactions
3. Process customer and supplier transactions
4. Process receipts and payments

2. Understand financial transactions
2.1 The buying and selling process Students need to know:
• the difference between trading for cash and trading on credit:
o cash sales
o cash purchases
o credit sales
o credit purchases
o customers
o suppliers
o trade receivables
o trade payables
• relevant documents and how they are used:
o sales and purchase invoice
o sales and purchase credit note
o quotation
o purchase order
o delivery note
o goods received a note
o goods returned note
o cash receipt
o remittance advice.
2.2 Basic bookkeeping terminology Students need to know:
• the meaning of:
o assets
o liabilities
o income
o expenses
• how to identify items as:
o assets
o liabilities
o income
o expenses
• the meaning of profit and loss: income minus expenses
• how to identify when there is a profit and when there is a loss.

2.3 The dual effect of transactions Students need to know:
• that items that can be classified as assets, liabilities, income or expenses are recorded in the bookkeeping system
• that each transaction changes the records of at least two items in the bookkeeping system: item amounts may increase and/or decrease.

3. Process customer and supplier transactions
Prepare sales invoices and credit notes Students need to know:
• the documents used to prepare sales invoices and credit notes:
o quotation
o delivery note
o price list.

Students must be able to:
• complete sales invoice and credit note details:
o customer name
o customer address
o invoice number
o invoice date
o credit note number
o credit note date
o product description
o product code
• complete sales invoice and credit note amounts:
o unit price and price for multiple units
o discounts for buying in large quantities
o amounts (net, VAT and total)
• calculate sales invoice and credit note amounts:
o price for multiple units
o discounts for buying in large quantities
o amounts (net, VAT and total).

Check purchase invoices and credit notes Students need to know:
• the documents used to check purchase invoices and credit notes:
o purchase order
o goods received note
o goods returned note.

Students must be able to:
• identify errors:
o VAT amounts
o calculations
o type of goods
o quantity of goods
o unit price.

Exclusion: calculation of VAT from VAT-inclusive amounts.

3.3 Record sales and purchase invoices and credit notes in the books of prime entry Students need to know:
• the books of prime entry:
o sales daybook
o purchases daybook
o sales returns daybook
o purchases returns daybook
• the columns within the books of prime entry:
o date
o customer/supplier name
o customer/supplier invoice number/credit note number
o amounts (net, VAT and total).

Students must be able to:
• make entries in the books of prime entry
• total columns in the books of prime entry
• cross cast columns in the books of prime entry.

3.4 Identify outstanding amounts for individual customers and suppliers Students need to know:
• the documents used:
o sales and purchase invoices
o sales and purchase credit notes
o lists of invoices and/or credit notes
o cheque stubs
o cash receipts
o remittance advices
o lists of receipts and/or payments
• the records used:
o sales daybook
o purchases daybook
o sales returns daybook
o purchases returns daybook.

Students must be able to:
• calculate amounts owed by customers
• calculate amounts owed to suppliers
• use an opening amount owed.

Exclusion: sales and purchases ledger accounts.

4. Process receipts and payments
Enter receipts and payments into a cash book Students need to know:
• the format of the cash book:
o receipts side
o payments side
• the columns within the cash book:
o date
o customer/supplier
o cash and/or bank
o analysis columns (including VAT analysis column)
• the documents used:
o cash receipts
o cheque stubs
o remittance advices
o lists of receipts and/or payments
o lists of Direct Debits and/or standing orders
o lists of Faster Payments and/or BACS.

Students must be able to:
• make entries in the cash book:
o receipts
o payments
o total columns in the cash book
o cross cast columns in the cash book.

Exclusions: opening and closing balances in the cash book, the cash book as part of the double-entry system.
4.12Use the cash book to calculate closing amounts of cash in hand and cash in the bank Students must be able to:
• calculate the closing amount of cash in hand from the opening amount, amounts received and amounts paid
• calculate the closing amount of cash in the bank from the opening amount, amounts received and amounts paid.

Exclusion: overdrawn amounts.

4.3 Check the closing amount of cash in the bank against the closing balance on the bank statement Students must be able to:
• identify receipts and payments on the bank statement:
o counter credits
o standing orders
o Direct Debits
o cheques
o BACS
o Faster Payments
o bank charges
o bank interest received.
• identify balances on the bank statement
• identify items in the cash book that are not on the bank statement
• identify items on the bank statement that are not in the cash book.

Exclusions: bank reconciliation statement, overdrawn amounts.

5. After learning about bridging manual to cloud bookkeeping students must be able to:
• The automation of several manual bookkeeping and accounting processes
• Integration and upgradation
• Real-time financial reporting
• Increase analytical ability

6. Game Plan : Simple ways to embrace global Accountancy career:

• How can start your global career: Qualification & Skill
• Career Gap analysis
• Career mapping

শর্তসমূহঃ

• এই সিলেবাস চুড়ান্ত নয়, ট্রেইনার প্রয়োজন মনে করলে সংযোজন-বিয়োজন করতে পারবেন।
• প্রতি ক্লাসে উপস্থিত থাকা বাধ্যতামূলক,কোনভাবেই মোবাইল হতে ক্লাসে জয়েন করা যাবে না।
• ক্লাসে ক্যামেরা অন রাখতে হবে।(মহিলাদের ক্ষেত্রে বাধ্যতামূলক নয়।)
• ট্রেনিং শেষ হওয়ার পর কোন সাপোর্ট এর ব্যবস্থা রাখা হয়নি।
• মেন্টর কে , ইনবক্স /ফোন করা যাবে না, সব ধরনের যোগাযোগ গুগল ক্লাশরুমে  হবে।ক্লাশের নির্ধারিত সময় ব্যতীত মেন্টর এর সাথে যোগাযোগ করা যাবে না।
• ৪ দিন লাইভ ক্লাস,প্রতিদিন তিন ঘন্টা এবং অনডিমান্ড ভিডিও
• এটি বুক কিপিং এর বেসিক ব্যবহারিক ক্লাশ, কোন প্রকার সফটওয়ার শেখান বা দেখানো হবে না।
• এই ট্রেনিং অনলাইন বা অফলাইন মার্কেট কোন ধরনের সফলতা বা আয়ের  নিশ্চয়তা বহন করে  না।
• ফি ফেরতযোগ্য নয়।
• এই ট্রেনিং এর সাথে  ফ্রিল্যান্সিং এর কোন সর্ম্পক নেই।
• সর্বক্ষেত্রে পেশাদার আচরণ বজায় রাখতে হবে,অন্যথায় মেন্টর  ট্রেনিং থেকে বহিষ্কার করার ক্ষমতা রাখবেন।