On behalf of The University of the South Pacific, Nauru campus

Continuing & Community Education – Basic Accounting




Basic Accounting is an art of collecting data and recording of business transactions in a regular and systematic manner, so as to show their relations to each other, and the state of the business in which they occur to assist users to do their decision making.



At the end of the 6 week course, student will be able to

  • define an accounting entity and explain the relationships it has with different groups of stakeholders;
  • describe the source documents, which are used to record various business transactions;
  • identify 5 basic accounting elements and classify them into sub-categories;
  • record every-day business transactions, using an accounting equation as well as ledger accounts;
  • prepare classified financial statements such as the Profit and Loss Statement and the Balance Sheet;
  • Outline some important principles of internal control, designed to protect the organization.

Course Structure: 8 Units

The course consists of 8 Units to be attempted in six weeks.

  1. Nature and Concepts of Accounting
  2. Accounting Elements
  3. Accounting Equation
  4. Accounting Reports Part 1
  5. Source Documents
  6. Ledger Accounts
  7. Ledger Accounts Part 2
  8. Accounting Reports Part 2

Each unit is to be covered in one or two weeks of study depending on the content of the coverage

Career Opportunities in Accounting:

Financial Managerial Taxation Accounting Related
Preparation General Accounting Customs Consultants
Analysis Cost Accounting Planning Analysts
Auditing Budgeting Regulatory Traders
Regulatory Internal Auditing Consulting Directors
Consulting Consulting Enforcement Criminal Investigators
Planning Controller Legal Services Market Researchers
Criminal Investigation Treasurer Investigations Planners



Date                :           Students will be advised

Tutorials         :           Monday – Friday

Time               :           5:30pm – 7:30pm

Venue             :           USP Nauru Campus

Fee                  :           $175.00

Closing Date  :           Friday 18 August 2017

For Enrolments and further information please contact:

Felicity Canon on 557 7465 email felicanon@gmail.com

or contact Front Desk on 557 7462