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The document outlines the syllabus for Module 3 of the Certified Accounting Technician Program, which covers constructive accounting topics like internal controls, imprest cash systems, single entry bookkeeping, reconstructing incomplete records, converting between cash and accrual bases, correcting errors, and analyzing financial statements. It provides learning objectives and details concepts and procedures related to internal controls, cash handling and management, checking accounts, check writing, bank deposits, bank statements, and reconciling accounting records to bank statements.
The document outlines the syllabus for Module 3 of the Certified Accounting Technician Program, which covers constructive accounting topics like internal controls, imprest cash systems, sing…