Accounting for Non-accountants

Duration: 16 hours Course Fee: upon request Next Class Schedule: upon request

OBJECTIVE At the end of the 16-hour workshop, the participants are expected to understand:

The importance of their tasks in financial accounting and recording The extent of their contribution to sound operating control The extent to which they can use accounting data in carrying out their work effectively and efficiently

PROGRAMME STRUCTURE Activities DAY 1 MODULE 1: INTRODUCTION Leveling of Expectations (30 minutes) Individual Activity: Participants expectations Write on a piece of paper the following: o Background education and experience, especially those related to accounting, basic duties and responsibilities o Expected benefits from the seminar relevant to personal knowledge and duties and responsibilities in the office Lecturette: o Workshop objectives [compare with participants expectations and rationalize the exclusions of expected topics] o Workshop format and methodology Grouping of participants, maximum of 3 members each group The Workshop Coverage in Perspective Lecturette: (30 minutes) In terms of activity In terms of function Document generated Sales and delivery Data provided Purchasing/Procurement Report generated Inventory

Activities Human Relations/Personnel MODULE 2: ACCOUNTING OVERVIEW Lecturette: (30 minutes) The business cycle o Planning and budgeting cycle o Revenue and collection cycle o Purchase and disbursement cycle o Other business cycle Snacks Individual Activity Testing the cycles (30 minutes) Lecturette: (45 minutes) Planning and Budgeting o Planning and budgeting differentiated o Purposes and uses of a budget o Types of budgeting Accounting in a Nutshell o What is accounting? o Financial vs. Management Accounting o Debit/Credit vs. Increase/Decrease The Accounting Cycle o Input analyzing and documenting o Processing journalizing and posting o Output preparing the trial balance, adjusting and closing; preparing reports o Subsidiary accounts Wrap up of Module 2 and Q&A Lunch Break

Fun Game 1 (30 minutes)

Individual Activity Another test of the cycles (30 minutes)

MODULE 3: ACCOUNTING AND REPORTING Lecturette: (45 minutes) Basic accounting equation Basic accounting concepts o Business entity concept o Cost concept o Matching principle Types of organizations o Single proprietorship o Partnership o Corporation Snacks

Activities Lecturette: (45 minutes) Books of Accounts o Special books of accounts o General journal and general ledger o Subsidiary ledgers Basic Financial Statements o Balance Sheet o Income Statement o Statement of Changes in Equity o Cash Flow Statement Individual Activity An accounting test (45 minutes) Wrap up of Module 3 and Q&A MODULE 4: SALES AND DELIVERY SYSTEM

Group Activity 1 Describe own system using parameters of lecturette [40 minutes systems description and 20 minutes presentation]

DAY 2 Lecturette: (45 minutes) Sales and delivery system in a nutshell o Policies o Normal procedures o Control points in the policies and activities o Analysis of others systems Components of the system o Number of staff and work distribution (factors affecting manpower complement) o Documents issued o Distribution of documents o Use of the documents by recipient o Reports generated/received Wrap up of Module 3 and Q&A (15 minutes) MODULE 4: PROCUREMENT SYSTEM

Group Activity 2 Describe own system using parameters of lecturette [40 minutes systems description and 20 minutes presentation]

Snacks

Group Activity2 (Continuation)

Lecturette: (45 minutes) Procurement system in a nutshell o Polices o Normal procedures o Control points in the policies and activities o Analysis of others systems Components of the system

Activities o Number of staff and work distribution (factors affecting manpower complement) o Documents issued o Distribution of documents o Use of the documents by recipient o Reports generated/received Lunch MODULE 5: INVENTORY SYSTEM Wrap up of Module 4 and Q&A (15 minutes)

Group Activity 3 Describe own system using parameters of lecturette [40 minutes systems description and 20 minutes presentation]

Lecturette: (45 minutes) Inventory system in a nutshell o Polices o Normal procedures o Control points in the policies and activities o Analysis of others systems Components of the system o Number of staff and work distribution (factors affecting manpower complement) o Documents issued o Distribution of documents o Use of the documents by recipient o Reports generated/received Wrap up of Module 5 and Q&A (15 minutes) Snack MODULE 6: PERSONNEL SYSTEM

Group Activity 4 [40 minutes analysis and 20 minutes presentation]

Lecturette: (45 minutes) Personnel system in a nutshell o Polices o Normal procedures o Control points in the policies and activities o Analysis of others systems Components of the system o Number of staff and work distribution (factors affecting manpower complement) o Documents issued o Distribution of documents o Use of the documents by recipient o Reports generated/received Wrap up of Module 6 and Q&A

Activities Written evaluation of Seminar (15 minutes) Closing Ceremonies; Awarding of Certificates of Attendance (15 minutes)

METHOD OF DELIVERY

Lecturettes Powerpoint presentation Group and individual activities Games and ice breakers

ATTENDEES Staff involved in any of the following, outside of Accounting:

Sales and Delivery Purchasing/Procurement Inventory Human relations / Personnel

Computer or laptop LCD projector Printed exercises and workshop notes

MATERIALS REQUIRED