ACCOUNTACY
SYLLABUS FORM 5
TOPICS
GENERAL
OBJECTIVES OF TEACHING ACCOUNTACY
At the
end of this course, the student should be able to:
-
Define and explain the subject matter of accountancy.
-
Distinguish the various Accounting systems concerning financial matters
and records.
-
Have a sound knowledge of the routine aspects of accounting various
business formations.
-
Have a sound knowledge of the analytical and interpretive aspects of the
Accounting function of analyzing, interpreting financial data and reporting the
meaningful implications of this data.
Content
selection and organization
This syllabus consists of two
sections, Section A and Section B. In section A the student is expected
to revise some topics taught in the Book-keeping syllabus
which are considered to have a bearing un understanding
the current topics in section B.
Methods
of Teaching and Learning
The teacher of
Accountancy will be free to use any teaching method
considered effective in promoting learning. It is however, worthy to note
that al proffesional and experienced teachers agree that lessons succeed
better if students are encouraged to participate actively in discussions,
questioning and answering questions, emulating, role playing caser studies and visiting areas of importance and relevant to
specific lessons.
Assessment
of Student Progress and Perfomance
Every teacher will periodically assess the progress and perfomance of students
as to :
a.
Identify their strengths and weaknesses and thus help the weak and
encourage the good ones.
b.
Measure the effectiveness of his/ her teaching methods/styles and, hence, alert the
teacher the need to improve / change/ augment the methods /styles.
Instructional
Time
The syllabus is to be covered in two academic
years each one having approximately nine teaching months.
1.
ACCOUNTING CYCLE
2.
BOOK-KEEPING ERRORS
3.
INCOMES AND EXPENSES
4.
RESERVES AND PROVISIONS
5.
FINAL ACCOUNTS
6.
DEPRECIATION
7.
DISPOSAL OF FIXED ASSETS
1.
PARTNERSHIP
2.
PAYROLL ACCOUNTING
3.
STOCK VALUATION
4.
CONTAINER ACCOUNTS
5.
BRANCH ACCOUNTS
6.
COMPANY ACCOUNTS
7.
HIRE PURCHASE ACCOUNTS
8.
INVESTMENT ACCOUNTS
9.
COST ACCOUNTING
10.
AUDITING
a.
internal Control
b.
Auditors Work Papers
c.
Audit Programmes
d.
Sampling and Audit Evidence
e.
Audit Procedures
11.
FINANCIAL STATEMENTS ANALYSIS AND INTERPRETATION
12.
COMPUTERISED ACCOUNTING
