The Department of Accounting at AOUN is committed to developing ethical, analytical, and technically proficient professionals who can navigate the complexities of financial reporting, auditing, and strategic decision-making. Through open and distance learning, students gain a solid foundation in accounting principles and practices tailored to both national and global standards.

Elements of Book Keeping 1

The course content consists basically of the treatment of transactions according to the Generally Acceptable Accounting Principles (GAAP). Specifically, the course material is focused on book- keeping as a foundational aspect of accounting. The concept of bookkeeping starts from source documents to the trial balance, which is to check the arithmetical accuracy of the ledger account. Bank reconciliation statement was also discussed.