1.Introduction to accounting topic 1

• Definition of accounting.

• Objective of accounting

• use of accounting information

• The accounting equation

• Regulatory framework

• Professional ethics

• Qualities of useful accounting information

2. Recording transaction topic 2

• Depreciation account

• PPE

• Control ledger account.

3.Accounting for asset, and liabilities.

• Updated Cash book

• bank reconciliation

  
  

4.Financial statement of a sole trader.

• Income statement

• Balance sheet

5. Financial statement of partnership.

• Goodwill account

• Partners current account

• partners capital account

• Income statement

• Statement of financial position

6. Financial statement of non profit organization

• Sale ledger control account

• purchase ledger control account

• Subscription account

• Bar/Canteen income statement

• Income and expenditure account

• Balance sheet

7.Financial statement of manufacturing entities.

• Features of a manufacturing entity

• Classification and apportion cost between manufacturing and administration

• Financial statement-manufacturing account, income statement and financial statement

  
  

  8. Accounts from incomplete records

• Features

• Types of incomplete records( pure single entry, simple single entry)

• Ascertaining of profit by capital comparison

• Preparation of statement of affairs and profit determination

• Techniques of obtaining complete accounting information

9. Analyzing financial statements

• Statement of cashflows ( categories of cash, method of preparing statement of cash

• Financial ratios- definition , categories , analysis and interpretation , application and limitations

  10. Introduction to public sector Accounting

• Features of public sector entities.

• Regulatory structures

• Accounting techniques

  · Classification and apportion cost between manufacturing and administration

  · Financial statement-manufacturing account, income statement and financial statement

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Block revision from past papers

From 2021 to 2011

Topic one to To topic 10

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