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cat level 1(1)

CAT® Level 1: Practical Accounting

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CAT Level 1: Certified Bookkeeper Program

The CAT® Level 1 Program is designed to nurture the learning process and provide you with a well-presented and structured course. The qualification itself has been split into Four modules for ease of learning. Each module contains a set of drills and real-life cases for you to assess how well you are progressing. The Program is also accredited by the Institute of Certified Bookkeepers in the United Kingdom, wherein CAT® Level 1 passers are eligible to become members of.

Learning Objectives

In this course, participants will be able to:

  • Apply the concepts of accrual accounting to transactions that span fiscal periods
  • Trace the effect of accrual and deferral transactions to financial statements
  • Apply accounting concepts and the basic tools of financial analysis in identifying and correcting errors
  • Apply accounting concepts to valuing inventory, recording costs, making entries, and reporting inventory on financial statement

Program Outline

Module 1: Review of Bookkeeping Skills

  • Basic principles of double entry accounting
  • Nature and accounting of a merchandising business and how it differs with a service business
  • Analyze and record transactions in the accounts such as purchases and sales
  • Preparation of chart of accounts for a merchandising and service business
  • Use of T accounts to analyze transactions into debit and credit parts
  • Preparation of trial balance and learn its purpose
  • Understanding matching concept relates to and supports the accrual basis of accounting

Module 2: Completing the Accounting Cycle

  • Adjusting journal entries that will update the matching process
  • The use of worksheet as a useful device for collecting and summarizing data
  • Preparation of the adjusting and closing entries from a worksheet
  • Performing Bank Reconciliation
  • The adjusting and closing entries
  • Preparation of a post closing trial balance
  • Finalizing the multi-step and single-step income statement, statement of owner's equity
  • Balance sheet for a merchandising and service business
  • Completing the accounting cycle

Module 3: Constructive Accounting

  • Establishing of Internal Controls to safeguard assets most specially Cash
  • Single entry bookkeeping systems
  • Reconstruction of Incomplete records
  • Conversion of Cash -basis to accrual accounting
  • Correction of Errors
  • Analysis and Interpretation of Financial Statements

Module 4: Special Journals

  • Recording of transactions using sales journal, cash receipts, purchases journal, cash payments journal and general journal
  • Use of voucher system to control expenditures, preparation of a voucher and recording in voucher register
  • Use of check register and payment process of the voucher system
  • Use of combination journal especially for service enterprises


What they say about Certified Bookkeeper Program?

"I enjoy this program, considering that I’m working as a team lead for general accounting team. Somehow it broaden my knowledge and help me understand more the path of career as an accountant for general accounting team. I will be looking forward to pass the exam and taking up the next 2 program to complete the CAT."

Cristina Diaz
R-Finance, Ingram Micro

"Certified Bookeeper program helps me to understand more of “Accounting” which I really hated before when I was studying. It gives me more opportunities at the same time to advance my career. Just hoping for the best to come!"

Queenie A. Ang
Accounting Assistant, CATs Motors Inc.

"I enjoyed this review session. It really helped me a lot especially in the topics that seems confusing. This cat level 1 program is really good and I’m looking forward to take my level 2. I would recommend this to my friends."

Grejane C. Sanchez
Student, Far Eastern University - Makati

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