| Main Topic | Sub Topic | Content Covered | Date Started | Date Ended | Teacher's Comment | H.O.D Comment | H/M Comment |
|---|---|---|---|---|---|---|---|
| 1.0 THE NATURE AND CONTEXT OF ACCOUNTING | 1.1 The Concept of Accountancy • | By the end of this sub-topic the student should be able to: a) explain the origin of the term accountancy b) describe branches of accounting c) discuss the purpose and role of accounting | |||||
| 1.0 THE NATURE AND CONTEXT OF ACCOUNTING | 1.2 Accounting Information. | By the end of this sub-topic the student should be able to: a) identify the qualities of accounting information. b) identify the users of accounting information and their information needs. | |||||
| 1.0 THE NATURE AND CONTEXT OF ACCOUNTING | 1.3 Fundamental Accounting principles, and conventions. | By the end of this sub-topic the student should be able to: a) explain the nature and meaning of accounting principles b) discuss the contents of accounting concepts. | |||||
| 1.0 THE NATURE AND CONTEXT OF ACCOUNTING | Books of prime entry | By the end of this sub-topic the student should be able to: a) identify the books of prime entry b) describe the transactions and documents that are recorded in each of the day books and the journals c) enter credit transactions in the appropriate day books or journal and post these transactions to the relevant ledge accounts d) prepare opening journal entries to record capital introduced other than cash. | |||||
| 1.0 THE NATURE AND CONTEXT OF ACCOUNTING | 1.5 Journalizing Business Transactions | By the end of this sub-topic the student should be able to indicate properly accounting entries to be debited and be credited. | |||||
| 1.0 THE NATURE AND CONTEXT OF ACCOUNTING | 1.6 Double entry system. | By the end of this sub-topic the student should be able to: a) explain the meaning and principles of double entry system. b) post transactions to the ledger accounts. c) describe the format and contents of the ledger accounts. d) enter cash (including cheque) transactions and credit transactions in the ledger accounts. - |