This Bookkeeping Business Pathway comprises the following two Programs:

• ABKN1014 - Certificate in Bookkeeping

• MGTN1011 - Start your own Business

Refer below for a detailed overview of the courses contained in each Program.

ABKN1014 Certificate in Bookkeeping

This Program comprises 14 modules/courses as outlined below.

ABKN202 Accounting and Bookkeeping Fundamentals

This course will provide an overview of the accounting equation and the basic principles underlying the double entry system of accounting. It will include but not be limited to the function and purpose of accounting and its key concepts, a look at the principal qualitative characteristics and their effect on financial statements, and the basic and expanded accounting equation and its connection to the double-entry method of accounting.

ABKN152 General Journal

This course will take a close look at the difference between the general journal and the general ledger, the chart of accounts, and fundamental rules in respect of when to debit or credit an account. It will include but not be limited to the definition and purpose of general journals, account categories, and how to prepare journal entries.

ABKN153 General Ledgers & the Trial Balance

This course will provide an introduction to the General Ledger and the Trial Balance, and will include the process of posting source journals to the general ledger, how to calculate closing balances of general ledger accounts, as well as the purpose of a trial balance and how to prepare one.

ABKN218 Depreciation

This course will provide an introduction and overview of depreciation and will include but not be limited to the purpose of depreciation, how to calculate depreciation and the different calculation methods, as well as how to prepare journal entries using the straight-line method or the diminishing value method.

ABKN106 Adjusting Entries

This course will provide an introduction to cash basis and accruals basis accounting concepts, and will include but not be limited to an overview of adjusting entries, a look at the key adjusting entries that need to be made at the end of the financial year, and how to prepare the balance day adjustments for a range of adjusting entries.

ABKN146 Financial Statements

This course will take a close look at the purpose of financial statements, and will include but not be limited to the Profit & Loss Statement and the Balance Sheet and how to prepare these statements, the purpose of inventory and the two common inventory systems, how to prepare journal entries, and how to calculate the year-end stock adjustment.

ABKN133 Understanding GST

This course will provide an introduction to Goods and Services tax (GST) and how this affects small businesses. It will include but not be limited to the key terms and basic principles of GST in New Zealand, the different methods to account for GST, how to calculate GST on sales and purchases as well as how to complete a simple GST return.

ABKN214 Employment Law & Introduction to Payroll

This course will take a look at seven employment law related Acts that relate to Payroll, and will include but not be limited to the fundamental payroll concepts including employer obligations, how to calculate leave entitlements and the employer's role in the ACC Scheme and KiwiSaver.

ABKN188 Fringe Benefit Tax

This course will provide an overview of the different types of benefits that are included in the fringe benefits tax regime, including but not limited to the purpose of the fringe benefits system, how to calculate the taxable value of various fringe benefits, and how to complete a quarterly FBT calculation using the online IRD FBT calculator.

ABKN151 Fundamentals of Income Tax

This course provides an introduction to the fundamentals of income tax with regard to small businesses. It will include but not be limited to the concept of assessable income and allowable deductions, how to calculate the income tax liability and income tax payable for an entity, and the accepted home office expense calculation.

ABKN217 Accounting with MYOB

This course will provide an overview of the MYOB Essentials accounting software package, including but not limited to understanding the chart of accounts & banking, managing contacts and managing sales within MYOB.

ABKN103 Accounting with Xero

This course will provide an overview of how to use Xero, including but not limited to the benefits of using Xero and cloud computing, Bank Reconciliation & Managing Accounts in Xero, Xero Sales, Invoicing, Quotes & Inventory, plus Purchase & Bills.

ABKN122 Budgeting, Forecasting, and Cashflow Management

This course will take a close look at the preparation of budgets, forecasts and cash flow management, including but not limited to the purpose of a budget and forecast, the importance and advantages of budgeting, how to prepare a budget and how to compare actual results with analyse variances as well as a look at the cash conversion cycle.

CITG125 Bookkeeping using Microsoft Excel

This course will provide an introduction to the fundamentals of Microsoft Excel, including but not limited to the key functions within the software including formulas, functions and data manipulation, how to add content to spreadsheets as well as formatting styles.

MGTN1011 - Start your own Business

This Program covers a number of modules/courses including, but not limited to the following:

ABKN201 Starting Up

This course will provide an introduction to setting up a business, including but not limited to the various types of business structures, how to define a business using a mission statement, identifying target markets, start-up costs and how to calculate a minimum charge out rate.

ABKG186 Preparing your Business Plan

This course will provide an introduction and overview of all of the tools, information and activities needed to build a business plan, including but not limited to how to get started in business, understanding markets and developing a business plan.

MGTG129 Marketing and Social Media

This course will provide an introduction to effective business marketing and social media, including but not limited to the benefits and two main types of market research, methods for using target marketing, the importance of competitor analysis, the core elements of the marketing mix and the use of social media as a marketing tool.

ABKG185 Planning for Profit

This course will take a look how to plan for profit and will include but not be limited to the difference between the cost and price of products and services, the various cost categories and the process involved in costing products and services, as well as the importance of the break-even point.

ABKN189 Financial Statement Analysis

This course will take a close look at financial statement analysis, including but not limited to how to analyse trends, how to calculate ratios and how to analyse the results.