Sage UBS Accounting Software can perform all the tedious financial record keeping replacing manual accounting records. All companies from any industries tend to use accounting system for recording their daily entries especially when it comes to security data and storage, using system is really beneficial to them. Sage UBS Accounting System is a comprehensive software specially designed to suit the size and any nature of business. This software also provides comprehensive packages that allows business owner to create and maintain the full set of accounts especially for Small & Medium Enterprise (SME). This accounting module consists of Accounting & Billing Module. In this accounting module, the features available are General Ledger (G/L), Debtors Ledger (A/R) and Creditors Ledger (A/P). Business owner can manage the system suit with the nature of transaction either cash or credit. They also can produce mock documents for invoicing and payment voucher by using transaction wizards. After make bank reconciliation, you will then instantaneously obtain Journal Listings, Ledgers, Debtors & Creditor’s Statement and all financial reports by just a few clicks. With this simple, user-friendly and also powerful system features, Sage UBS Accounting software can be operated by anyone with just basic accounting knowledge and minimum knowledge of computer skills. This module is specially designed for the participants taking the Sage UBS Computerised Accounting System Course for Life-Long Learning Programme in Polytechnic Merlimau and prepare them for the assessment through attending this course. The Sage UBS Certificate Course is practical skill training course. The lessons provided in this book allows participants to get some hand-on experience manage accounting records by using Sage UBS Accounting software. Students will be guided with a simple short notes attached with extracted windows in way to be familiar to them with the concept of using Sage UBS Accounting software. They will apply the steps delivered from this module to handle entries that stimulate a real working environment, thus, helping them to handle daily transaction in their future working environment.