2.1 Introduction and Objectives

The objectives of the Accounting System Module are:

  1. To review basic accounting and bookkeeping systems.
  2. To provide sufficient context on how an accounting system works to understand the trust accounting concepts in the Trust Account Essentials Module that follows.

There may be portions of the Trust Account Essentials Module that you will not understand if this Module has not been reviewed.

Although we aim to present a comprehensive Module, this Module is not exhaustive. This Module is not a substitute for exercising professional judgment and does not constitute legal advice.

2.2 Before You Start >

Last modified: Tuesday, 17 January 2017, 2:30 PM