The program introduces the candidate to the fundamentals of accounting and the regulatory framework relating to accounts preparation. It gives the candidates an overview of accounting cycle and the chart of accounts, the elements of financial statements and basic accounting equation. The program concentrates in depth on recording, processing, and reporting business transactions and events. The program then covers the use of the trial balance and preparation of adjusting entries, overview of the basic financial statements and then the preparation of basic financial statements. The program then concludes with an overview of various frameworks of internal controls, Controls and their classification and introduction to sales-receivables cycle and purchases-payables cycle and associated controls.