BOOKKEEPING FORM 2

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.

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

INSTRUCTIONAL TIME:
This syllabus is to be covered in two academic years each one having approximately nine teaching months.

TOPICS - FORM I

1. SUBJECT MATTER OF BOOK KEEPING
2. PRINCIPLES OF DOUBLE ENTRY SYSTEM
3. CLASSIFICATION OF ACCOUNTS
4. TRIAL BALANCE
5. STOCK
6. ELEMENTARY TRADING PROFIT AND LOSS ACCOUNT
7. ELEMENTARY BALANCE SHEET

FORM II

FORM III

12. GENERAL JOURNAL
13. CORRECTION OF ERRORS
14. ADJUSTMENT
1. General
2. Capital expenditure and Revenue / Expenditure
3. Depreciation
4. Disposal of Fixed Assets
5. Bad Debts
15. FINANCIAL  STATEMENTS
1. General
2. Balance Sheet (Classified)
16. MANUFACTURING ACCOUNT
17. CONTROL ACCOUNT
18. INCOMPLETE RECORDS
19. ACCOUNTS OF NON PROFIT MAKING ORGANISATIONS
20. GOVERNMENT BUDGETING PROCEDURE

FORM