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Titleproposed review for CAT Level 1 final.docx
TagsBookkeeping Economies Business Economics
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Page 1

USCTESDA Training and Assessment Center

Title of Activity : A Proposed Review Program for CAT Level 1 Examinations

Objectives : 1) To provide candidates with a comprehensive review on
the Essentials of
2) To prepare the candidates to take the CAT Level 1

Duration : 5 days (Monday – Friday)

Time Schedule : 6:00 – 9:00 P.M.

Venue : IRC

Review Fee : P1,000

Max. # of Reviewees: 50


Module 1
(Review of
ng Skills)

Topics Name of Reviewer

1) Basic principles of double entry

2) Nature and accounting of a
merchandising business and how it
differs from a service business

3) Analysis and recording of
transactions in the accounts such as
purchases and sales

4) Preparation of chart of accounts for a
merchandising and service business

5) Use of T accounts to analyze

into debit and credit parts

6) Preparation of trial balance and learn
its purpose

7) Understanding matching concept as it
relates to and supports the accrual
basis of accounting

Module 2

1) Recording of transactions using sales
journal, cash receipts, purchases
journal, cash payments journal and
general journal

2) Use of voucher system to control
expenditures, preparation of a voucher
and recording in voucher register

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