PDF《Professional Accounting Education》

14 Syllabus status C THE USE OF DOUBLE-ENTRY AND ACCOUNTING SYSTEMS 1. Double-entry book-keeping principles including the maintenance of accounting records a) Identify and explain the function of the main data sources in an accounting system.[K] b) Outline the contents and purpose of different types of business documentation, including: quotation, sales order, purchase order, goods received note, goods despatched note, invoice, statement, credit note, debit note, remittance advice, receipt.[K] c) Understand and apply the concept of doubleentry accounting and the duality concept........