BOOK-KEEPING FORM 1 - SYLLABUS
GENERAL
OBJECTIVES OF
TEACHING BOOK-KEEPING-FORM I
Distinguish the various Book-keeping systems concerning financial matters and records
Book keeping
Government Accounting and Auditing
Give five reasons and importance of keeping books of accounts for individuals, companies and state.
CONTENT SELECTION AND ORGANIZATION
- Identity students strength and weakness and that help the weak and encourage the good ones.
- Evaluate the effectiveness of the methods and teaching styles used, and hence
- Alert the teacher the need to improve/replace/augment methods and styles
This syllabus is to be covered in two academic years each one having approximately nine teaching months.
- BOOKS OF PRIME ENTRY
- PETTY CASH AND SYSTEM ( COLUMNAL PETTY CASH BOOK)
- BANK RECONCILIATION STATEMENT
- GOVERNMENT ACCOUNTING TERMINOLOGY
- GENERAL JOURNAL
- CORRECTION OF ERRORS
- ADJUSTMENT
- General
- Capital expenditure and Revenue / Expenditure
- Depreciation
- Disposal of Fixed Assets
- Bad Debts
- FINANCIAL STATEMENTS
- General
- Balance Sheet (Classified)
- MANUFACTURING ACCOUNT
- CONTROL ACCOUNT
- INCOMPLETE RECORDS
- ACCOUNTS OF NON PROFIT MAKING ORGANISATIONS
- GOVERNMENT BUDGETING PROCEDURE
- BILLS OF EXCHANGE
- JOINT VENTURES
- CONSIGNMENT
- PARTNERSHIPS
- DEPARTMENTAL ACCOUNTS
- FINANCIAL MANAGEMENT OF GOVERNMENT FINANCE
- ELEMENTS OF AUDITING
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