GENERAL OBJECTIVES OF TEACHING BOOK-KEEPING-FORM I
At the end of
this course, the student should be able to:
Define and explain the subject matter of
Book-keeping and what Book-Keeping is about
Distinguish the various Book-keeping systems
concerning financial matters and records
Use the terminology of accounts with clarify
for the purpose of effective communication in and control of business
Differentiate the following concepts:
Book keeping
Government Accounting and Auditing
Give five reasons and importance of keeping books of accounts for individuals, companies and state.
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
Syllabus topics will be covered form
wise.
Thus, form I will cover Topics 1-7, Form II
Topics 8-11 , Form III, Topics 12-20 and Form IV, Topics 21-27.
METHODS OF TEACHING AND LEARNING
As book keeping should
assess student progress and achievement to:
- 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
- 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
INSTRUCTIONAL TIME:
This syllabus is to be covered in two academic years each one having approximately nine teaching months.
This syllabus is to be covered in two academic years each one having approximately nine teaching months.
TOPICS -
FORM I
- SUBJECT MATTER OF BOOK KEEPING
- PRINCIPLES OF DOUBLE ENTRY SYSTEM
- CLASSIFICATION OF ACCOUNTS
- TRIAL BALANCE
- STOCK
- ELEMENTARY TRADING PROFIT AND LOSS ACCOUNT
- ELEMENTARY BALANCE SHEET
9. PETTY CASH AND SYSTEM ( COLUMNAL PETTY CASH BOOK)
10. BANK RECONCILIATION STATEMENT
11. GOVERNMENT ACCOUNTING TERMINOLOGY
a. Sources of government funds and expenditure estimates
- 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
22. JOINT VENTURES
23. CONSIGNMENT
24. PARTNERSHIPS
25. DEPARTMENTAL ACCOUNTS
26. FINANCIAL MANAGEMENT OF GOVERNMENT FINANCE
27. ELEMENTS OF AUDITING
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