Topics
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
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.
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
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
STATEMENTS
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
FORM IV
21. BILLS
OF EXCHANGE
22. JOINT
VENTURES
23. CONSIGNMENT
24. PARTNERSHIPS
25. DEPARTMENTAL
ACCOUNTS
26. FINANCIAL
MANAGEMENT OF GOVERNMENT FINANCE
27. ELEMENTS
OF AUDITING
