Bookkeeping

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FORM IV - BOOKKEEPING  SYLLABUS
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

  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

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 

 

 

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