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Basic Bookkeeping Course (2 days)
Staff who can record transactions correctly, keep the ledger in balance and close a month without guesswork.
Errors in the books are cheap to make and expensive to fix: a misposted invoice, an unreconciled bank account or a petty-cash slip that never gets recorded can distort the figures for months. This basic bookkeeping course gives beginners a sound grounding in how the books work, in plain language and with plenty of practice.
Day one covers the foundations: the basic terms, cash versus accrual accounting, the accounting equation, double entry, the chart of accounts, source documents, and recording sales, purchases, receipts and payments. Day two moves to the general ledger and trial balance, debtors and creditors, petty cash and bank reconciliations, payroll basics (PAYE, UIF and SDL), VAT basics, month-end procedures and how the books produce the income statement and balance sheet. It closes with budget versus actual, the purpose of an audit and the bookkeeper's ethical and POPIA duties.
Bookkeeping is learned by doing, so each topic ends with exercises on realistic documents. The course is software-neutral – it teaches the principles every accounting package relies on – and is the natural first step before Sage Pastel training.
Why this course
For your organisation
- Fewer posting errors and cleaner month-ends
- Admin staff who can support the finance team or the external accountant
- Better records for VAT, payroll and audit purposes
- A sound base before staff move onto accounting software
For your delegates
- A plain-language understanding of debits, credits and double entry
- Practice on realistic invoices, receipts and bank statements
- A step-by-step bank reconciliation method
- A clear picture of how your work feeds the financial statements
What delegates will be able to do
- Explain the basic bookkeeping terms and how bookkeeping differs from accounting
- Distinguish between the cash and accrual methods of accounting
- Record transactions using double entry and the accounting equation
- Use a chart of accounts and post entries to the general ledger
- Manage accounts receivable, accounts payable and petty cash
- Prepare a bank reconciliation and a trial balance
- Complete basic month-end procedures, including depreciation and bad debts
- Describe how the ledger produces the income statement and balance sheet, and compare budget with actual
Who should attend
Beginner bookkeepers, admin and office staff who handle invoices, receipts and petty cash, new finance assistants, and small-business owners and their teams who need to keep their own books. No prior bookkeeping experience is needed.
Course outline
Day 1 – How the books work
Bookkeeping basics
- What bookkeeping is and how it differs from accounting
- The role of the bookkeeper
- Key terms: assets, liabilities, equity, income and expenses
- Accounts receivable, accounts payable, depreciation and interest
- A first look at the financial statements
Accounting methods
- The cash method
- The accrual method
- Which method applies when, and why it matters
The accounting equation and double entry
- Assets equal liabilities plus equity
- Debits and credits without the jargon
- Types of transaction and their effect on the equation
- Practice: analysing ten everyday transactions
The chart of accounts
- How a chart of accounts is structured
- Account categories, codes and numbering
- Adapting the chart to the business
- Keeping the chart tidy over time
Recording transactions
- Source documents: invoices, receipts, credit notes and deposit slips
- Recording sales and receipts
- Recording purchases and payments
- The journals and why accuracy matters
Day 2 – From ledger to financial statements
The general ledger and trial balance
- Posting from the journals to the general ledger
- Balancing accounts
- Preparing a trial balance
- Finding and correcting common errors
Debtors, creditors, cash and bank
- Managing accounts receivable and following up overdue accounts
- Managing accounts payable and checking supplier statements
- Petty cash: the imprest system, vouchers and control
- The bank reconciliation step by step
Payroll and tax basics
- Gross and net pay
- Employee deductions: PAYE and UIF
- Employer costs: UIF and SDL
- Recording payroll in the books
- VAT basics: output tax, input tax and filing deadlines
Month-end and year-end
- Depreciating assets
- Writing off bad debts
- Reconciling cash and investments
- Adjusting entries and the final trial balance
Financial statements, budgets and audits
- How the ledger produces the income statement, balance sheet and cash flow statement
- Budget versus actual: comparing and explaining the difference
- Internal and external audits: what auditors look for
- Ethics, confidentiality and POPIA for bookkeepers
- Action plan and close
How it is delivered
Two days, 08:30-16:00. In person at your offices anywhere in South Africa, at a BOTI venue, or live online. One delegate or a group of up to 20. Workbook, practice documents and exercises included; delegates should bring a calculator. We deliver it at your offices in Johannesburg, Pretoria, Durban, Cape Town and anywhere else in South Africa, at a BOTI venue in Johannesburg, or live online for teams in different places.
What our clients say
★★★★★ 4.8 on Google from 790+ reviews · word-for-word quotes from signed letters of reference, from clients on this and/or related BOTI courses
“All training sessions were well-coordinated, professionally delivered, and aligned with our scheduling requirements. We value the partnership and look forward to continued collaboration with Business Optimization Training Institute in the future.”
“All training programmes were delivered in a highly professional manner, with effective coordination and strict adherence to our scheduling requirements. The facilitators demonstrated a commendable level of expertise, and the quality of delivery consistently met our expectations.”
“The course was efficiently scheduled and planned around our timetable. We were impressed by the quality of training”
Frequently asked questions
Can you run this course at our offices?
Yes. Most groups are trained at the client's premises anywhere in South Africa; we can also host it at a BOTI venue or deliver it live online.
Do delegates need any experience?
No. The course starts from the basic terms and is designed for beginners.
Does the course use accounting software?
No – it teaches the principles behind every package. Once delegates have them, the next step is Sage Pastel training: Sage Pastel Introduction to Bookkeeping Fundamentals, then the Partner or Xpress software course.
Can you use our own documents?
Yes. Send us sample invoices, statements or your chart of accounts beforehand, with confidential details removed, and the exercises will use them.
Is it accredited?
No – it is a non-accredited short course and delegates receive a BOTI certificate of attendance.
How many people can attend?
From one delegate to groups of about 20. The price per delegate drops as the group grows – see the price table, or ask us for a quote.
Related courses
Ask a consultant for a written quote
A BOTI consultant emails you a written quote, usually within 15 minutes (Mon–Fri, 08:00–17:00). After hours, we reply on the next working day. To speak to someone now, call 011 882 8853.
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