GENERAL OBJECTIVES OF TEACHING BOOK-KEEPING
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
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
- 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
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
INSTRUCTIONAL TIME:
This syllabus is to be covered in two academic years each one having approximately nine teaching months.
Form I and II will have 4 periods of 40 minutes each a week. This means that for 38 teaching weeks each class of Forms I and II will have 152 periods.
This syllabus is to be covered in two academic years each one having approximately nine teaching months.
Form I and II will have 4 periods of 40 minutes each a week. This means that for 38 teaching weeks each class of Forms I and II will have 152 periods.
Form III and IV will have 7 periods of 40
minutes each a week. In a year of 38 teaching weeks each class of Forms II and
IV will have 266 periods.
TOPIC- 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
TOPIC II
8. BOOKS
OF PRIME ENTRY
9.PETTY CASH AND SYSTEM ( COLUMNAL PETTY CASH BOOK)
10.BANK RECONCILIATION STATEMENT
11. GOVERNMENT ACCOUNTING TERMINOLOGY
- Sources of government funds and expenditure estimates
9.PETTY CASH AND SYSTEM ( COLUMNAL PETTY CASH BOOK)
10.BANK RECONCILIATION STATEMENT
11. GOVERNMENT ACCOUNTING TERMINOLOGY
- Sources of government funds and expenditure estimates
TOPIC III
12.GENERAL
JOURNAL
13.CORRECTION OF ERRORS
14.ADJUSTMENT
a. General
b. Capital expenditure and Revenue / Expenditure
c. Depreciation
d. Disposal of Fixed Assets
e. Bad Debts
15. FINANCIAL
STATEMENTS13.CORRECTION OF ERRORS
14.ADJUSTMENT
a. General
b. Capital expenditure and Revenue / Expenditure
c. Depreciation
d. Disposal of Fixed Assets
e. Bad Debts
a. General
b. Balance Sheet (Classified)
16. MANUFACTURING ACCOUNT
17. CONTROL ACCOUNT
18. INCOMPLETE RECORDS
19. ACCOUNTS OF NON PROFIT MAKING ORGANISATIONS
20.GOVERNMENT BUDGETING PROCEDURE
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