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The Centre for Enterprise Development (CED / the Centre), a centre within the Namibia University of Science and Technology, was established in 2000 to facilitate capacity building initiatives for the public, private and NGO sectors.

Dear CED Community,
The Centre for Enterprise Development at NUST is doing a perception survey to establish the extent to which the (CED’s) vision and strategic intent reflects what the training and development centre’s represents in the hearts and minds of its community.
The purpose of this survey is to understand your personal perceptions, associations and experiences with the institution, and how well they are aligned with the strategic intent of the centre. The results will help CED to realign its branding, marketing and communication strategies to address the identified strengths and shortcomings. As a training centre, we constantly need to evaluate our positioning and delivery to ensure that we remain relevant.
As a potential or current student of CED, your participation is essential. The survey will take about 15 minutes to complete. All responses will be strictly confidential and will be used only for research purposes. Participants will remain anonymous and no personal information will be made available to anyone.
Thank you for your participation in this important endeavour. Start the survey

Information Technology Technical Support Certification
(Evening Class)

Register now

Our next course has been executed!


Struggling to apply online? Contact us via email on cedinfo@nust.na

Bookkeeping (Evening Class)

From October 04, 2021 17:30 until October 27, 2021 20:30
Hits: 19811

Price excluding Tablet will be N$6 200.00

Note: Including a Tablet the price will be N$8 200.00

Course objectives:

  • Participants will be able to draw up financial statements of a trading business.
  • Enable participants read, understand and correctly interpret financial information needed for their decision-making.
  • Enable participants appreciate the role financial reports in accountability

Who should attend?

Business owners, general managers, departmental managers, accountants who have received no formal training and all those seeking to acquire skills in Book keeping and financial management.


Nature and purpose of accounting

  • Users of accounting information
  • Accounting and the non-accountant

Accounting equation & Balance sheet

  • The nature of a business: assets and liabilities
  • The balance sheet
  • The accounting equation

Ledger accounts and double entry

  • Double entry and bookkeeping
  • Double entry for Assets, capital, Liabilities, expenses and income

Trial Balance

  • Balancing off accounts
  • Extraction of trial balance

Recording accounting transactions

  • Source documents
  • Books of original entry
  • Sales day book
  • Returns inward/outward day books
  • General journal
  • Recording and accounting for cash transactions – petty cash & cashbook
  • Posting from books of prime entry to ledger accounts

Accounting for adjustments

  • Accruals and prepayments
  • Bad debts and provision for bad debts
  • Depreciation

Financial statements

  • Manufacturing statement
  • Income statement
  • Balance sheet
  • Cash flow statement
  • Differences between statements of a company and sole trader.

Accounting concepts & principles

  • This section deals with accounting concepts and principles used as a basis in the preparation of financial statements

Bank reconciliation

  • What is bank reconciliation?
  • Why is bank reconciliation necessary?
  • Preparation of bank reconciliation

Interpretation of financial statements

  • Analysis of financial statements: the use of ratios, vertical and horizontal comparison,
  • Working capital management- the cash operating cycle


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