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Collins Commercial College
Technician Accountant – Intermediate Stage

Complete Course Contents

  • Study books
  • Three devolved assessments
  • One central assessment
  • Individual study plan
  • Tutorial sessions and helpline
  • This course is followed by a computerised accounts course.

    Computerised Accounts Course Contents
  • Customer records
  • Supplier records
  • Nominal accounts
  • Bank and cash accounts
  • Stock in/out
  • Invoicing
  • Sales orders
  • Purchase orders
  • Trial balance
  • Course Details
    At Intermediate Stage, the preparation of accounts is required. If you can understand the fundamental concepts of why the financial accounts are recorded in the format they are at Foundation Stage, preparation at Intermediate Stage is much easier.

    Course Work - the study topics include

  • Stock valuation
  • Accruals and prepayments
  • Bad debts and provision for bad debts
  • Fixed assets and depreciation
  • The extended trial balance
  • Manufacturing accounts, club accounts
  • Incomplete records, partnerships
  • Company accounts and cashflow forecasts
  • Cost accounting
  • Classification and behaviour of costs
  • Material costs and labour costs
  • Marginal costing, absorption costing
  • Apportionments
  • Establishing variances
  • Information technology
  • Spreadsheet, database and accountancy systems.

  • Collins Commercial College, Victoria House, 16a East Street, Epsom, Surrey KT17 1HH, England.
    Tel: +44 (0)1372 728823 Fax: +44 (0)1372 729551 e-mail: rupertbrooks@btconnect.com

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