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The CAT Level 1 exam is fully accredited by the Institute of Certified Bookkeepers UK.

Passers of
this exam can apply for Certified Bookkeeper (CB) qualification.
Module 1: Review of Bookkeeping Skills

Module 3: Constructive Accounting

Basic principles of double entry accounting


Nature and accounting of a merchandising

Establishing of Internal Controls to safeguard


assets most specially Cash

business and how it differs with a service


business

Single entry bookkeeping systems


Reconstruction of Incomplete records

Correction of Errors
Analysis and Interpretation of Financial

Analyze and record transactions in the


accounts such as purchases and sales

Preparation of chart of accounts for a


merchandising and service business

Use of T accounts to analyze transactions into


debit and credit parts

Preparation of trial balance and learn its


purpose

Understanding matching concept relates to and


supports the accrual basis of accounting

Module 2: Completing the Accounting Cycle

Adjusting journal entries that will update the


matching process

The use of worksheet as a useful device for


collecting and summarizing data

Preparation of the adjusting and closing entries


from a worksheet

Performing Bank Reconciliation


The adjusting and closing entries
Preparation of a post closing trial balance
Finalizing the multi-step and single-step

income statement, statement of owner's equity


Balance sheet for a merchandising and service

business
Completing the accounting cycle

Conversion of Cash -basis to accrual


accounting

Statements

Module 4: Special Journals

Recording of transactions using sales journal,


cash receipts, purchases journal, cash
payments journal and general journal

Use of voucher system to control expenditures,


preparation of a voucher and recording in

voucher register
Use of check register and payment process of

the voucher system


Use of combination journal especially for
service enterprises

Module 5: Comprehensive Review