Accounting for Non

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 t hey can use accounting data in carrying out their work effectively and efficiently PROGRAM PRO GRAM M E STRUCTURE  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 –  Background –  education  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)

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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

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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 other’s 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 other’s 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 other’s 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 other’s 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)

M E T H O D OF D E L I V E RY   Lecturettes Powerpoint presentation Group and individual activities Games and ice breakers

ATTENDEES 

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

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Sales and Delivery Purchasing/Procurement Inventory Human relations / Personnel

M ATERIAL S REQUI RED  Computer or laptop LCD projector Printed exercises and workshop notes