Module 01
General Journal
Every transaction as a balanced double-entry. Debits must equal credits — for each entry and overall.
Journal Entries
Bookkeeping & Classification Review SVGR Advisory
Module 02
Account Ledger
Every posting to an account with a running balance — the audit trail behind each trial-balance figure.
Ledger
Module 03
Trial Balance
Closing balance of every account — total debits must equal total credits.
Trial Balance As at period end