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Financial Accounting for Senior Schools
Book Code : SWX012
Author : SUL
Book Format : Interactive eBook(epub3)
Categories : Financial Accounting
Rate:
Price : ₦850
Buy NowTopics
1. Introduction to Financial Accounting
1.1 History, nature and functions of Accounting
1.2 Users of Accounting information
1.3 Stages in the Accounting process
1.4 Characteristics of accounting information.
2. The Accounting Equation and Double Entry Principles:
2.1 Accounting Equation
2.2 Purpose and functions of source documents
2.3 Subsidiary books
2.4 The ledger: classification of Accounts
2.5 Cash Book: analytical cash book, including petty cashbook
2.6 Preparation of Trial Balance
2.7 Bank Reconciliation Statements
2.8 Correction of errors and Suspense Account
3. Accounting Concepts
3.1 Meaning
3.2 Types
3.3 Significance
3.4 Limitations
4. The Final Accounts of a sole trader / proprietorship
4.1 Trading, profit and loss accounts/Income statement
4.2 Balance sheet/statement of financial position
4.3 Adjustments to final accounts
5. Provisions and Reserves
5.1 Provision for doubtful debts/Allowance for doubtful debts
5.2 Provision for discounts
5.3 Depreciation– concepts, reasons for recording and methods
5.4 Accounting for depreciation
5.5 Reserves–revenue and capital reserves.
6. Manufacturing Accounts
6.1 Purpose of Manufacturing Account
6.2 Cost classification in Manufacturing Accounts
6.3 Preparation of final Accounts of Manufacturing concern
7. Control Accounts and Self- balancing Ledgers
7.1 Meaning and uses of control accounts
7.2 Types
7.3 Preparation of Control Accounts
7.4 Reconciliation of Control Accounts
8. Single Entry and Incomplete Records
8.1 Meaning and limitations
8.2 Computation of profit or loss from opening and closing balance sheets
8.3 Conversion of singe entry to double entry
8.4 Preparation of final accounts from a set of incomplete records
8.5 Mark up and Margin
9. Accounts of Not-for-Profit Making Organization
9.1 Receipts and payments accounts
9.2 Subscriptions Accounts
9.3 Income and expenditure accounts
9.4 Accumulated funds
9.5 Balance sheets
9.6 Profit or loss from income generating activities
10. Partnership Accounts
10.1 Nature and formation of partnership
10.2 Partnership agreements/Deed
10.3 Profit and loss appropriation accounts
10.4 Partners capital account and balance sheet
10.5 Admission of a new partner
10.6 Treatment of good will and revaluation of assets
10.7 Dissolution of partnership
11. Company Accounts
11.1 Nature and formation of a company
11.2 Types of companies and shares
11.3 Issue of shares
11.4 Loan capital, debentures/loan notes and mortgages
11.5 Final accounts of company for internal use only
11.6 Interpretation of accounts using simple ratios
11.7 Purchase of business account
11.8 Statement of Cash Flow (using direct and indirect methods)
12. Accounting for Value Added Tax
12.1 Purpose of VAT.
12.2 Characteristics of VAT
12.3 Bases of computing input/output VAT
12.4 Preparation of VAT return
12.5 Exempt goods and services
13. Departmental and Branch Accounts
13.1 Meaning and importance
13.2 Differences between a department and branch
13.3 Preparation of departmental account
13.4 Preparation of Branch Account excluding foreign branches
13.5 Inter branch transactions
14. Public Sector Accounting
14.1 Meaning and difference between Public Sector and Private Sector Accounts
14.2 Sources of public revenue
14.3 Capital and recurrent expend
14.4 Preparation of simple government accounts
15. Information Technology in Accounting
15.1 Manual and computerized Accounting Processing Systems
15.2 Processes involved in data processing
15.3 Computer Hardware and Software
15.4 Merits and demerits of manual and computerized accounting processing system
16. Miscellaneous Accounts
16.1 Joint Venture Accounts
16.2 Consignment Accounts
16.3 Contract Accounts
16.4 Hire Purchase Accounts
17. Financial system
17.1 Meaning and components
17.2 Meaning, functions and features of Money market
17.3 Methods of raising funds from the capital market
17.4 Requirements for accessing the capital market
17.5 Benefits of capital market to investors, government, economy, individual Company.
17.6 Types, features and reasons for regulation
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