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Pastel Bookkeeping Fundamentals

This comprehensive training program covers the basic bookkeeping terms and concepts. This also shows how to deal with basic bookkeeping documents and how to use them in a manual accounting system.
Course Prerequisites:
Mathematical Literacy or Standard 8/Grade 10 Mathematics.
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Instructor-Led Training (ILT)

Attend training in a classroom environment at a campus near you. Instructor-led training is still the number one delivery method of choice because it allows you to interact and discuss the training material, either individually or in a group setting, and you gain access to expert knowledge from certified instructors. This form of guided learning is impactful and produces positive learning outcomes. Day, evening and Saturday classes are offered.

2 Days

Course Content

Bookkeeping Introduction

  • The different types of companies in South Africa
  • What is accounting / bookkeeping?
  • The bookkeeping and accounting cycle
  • The accounting equation
  • Transactions and accounts

Value Added Tax (VAT)

  • What is VAT?
  • The different VAT categories
  • VAT processing
  • Calculating VAT
  • The mark-up, gross margin and VAT
  • Completing the VAT 201 report

Source Documents

  • Source documents
  • Receipts
  • Deposit books / slips
  • Cheque counterfoils
  • Petty cash vouchers
  • Tax invoices
  • Credit notes / returns


  • Inventory systems
  • Costing methods
  • Subsidiary Journals
  • Introduction
  • Cashbook journals
  • The cashbook receipts journal
  • The cashbook payments journal
  • Petty cash journals
  • Creditors and creditors allowances journals
  • Debtors and debtors allowances journals
  • The general journal
  • Reconciling your journals

The General Ledger

  • Different sections of a general ledger
  • Posting to the general ledger
  • Closing off ledger accounts

The Trial Balance

  • Integrated inventory
  • Post from your general ledger to your trial balance

The Statement of Income

  • Posting to your statement of income

The Statement of Financial Position

  • Posting to your statement of financial position

Bank Reconciliation

  • Introduction
  • The bank reconciliation process
CTU Training Solutions , Updated: April 23rd, 2019

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The course information above is subject to change without notification due to market trends in the industry, legislation and/or programme version updates. Terms and Conditions

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