12 Sections
71 Lessons
10 Weeks
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Data processing methods II
5
1.1
Intro
1.2
Manual method
1.3
Electronic method
1.4
Chapter Summary
1.5
Chapter Quiz
10 Minutes
0 Questions
Subsidiary books II
5
2.1
Intro
2.2
Use of the general journal
2.3
Interpretation of entries in the general journal
2.4
Chapter Summary
2.5
Chapter Quiz
10 Minutes
0 Questions
Ledger III
7
3.1
Intro
3.2
Classification posting and balancing ledger accounts
3.3
Types of the ledger
3.4
Use of folio columns
3.5
Interpretation of ledger accounts
3.6
Chapter Summary
3.7
Chapter Quiz
10 Minutes
0 Questions
Trial balance and errors III
6
4.1
Intro
4.2
Correction of errors
4.3
Suspense account
4.4
Correction of the trial balance
4.5
Chapter Summary
4.6
Chapter Quiz
10 Minutes
0 Questions
Accounting Concepts
9
5.1
Intro
5.2
Concepts: – matching/ accrual
5.3
Concepts: – prudence
5.4
Concepts: – going concern
5.5
Concepts: – consistency
5.6
Concepts: – historical cost
5.7
Concepts: -double entry
5.8
Chapter Summary
5.9
Chapter Quiz
10 Minutes
0 Questions
End of year of year financial statements II
6
6.1
Intro
6.2
Income statement
6.3
Statement of financial position
6.4
Interpretation of financial statements
6.5
Chapter Summary
6.6
Chapter Quiz
10 Minutes
0 Questions
End of year adjustments II
12
7.1
Intro
7.2
Closing entries
7.3
Accounting for depreciation – straight line method
7.4
Disposal of non-current assets
7.5
Accruals and prepayments
7.6
Accounting for depreciation – reducing balance method
7.7
Accounting for depreciation – revaluation method
7.8
Provisions for: – doubtful debts
7.9
Provisions for: – discounts allowable
7.10
Income statement and statement of financial position
7.11
Chapter Summary
7.12
Chapter Quiz
10 Minutes
0 Questions
Capital and Revenue Expenditure II
7
8.1
Intro
8.2
Accounting for capital and revenue expenditure in financial statements
8.3
Effects of incorrect classification on: – profit
8.4
Effects of incorrect classification on: – non-current assets
8.5
Effects of incorrect classification on: – working capital items
8.6
Chapter Summary
8.7
Chapter Quiz
10 Minutes
0 Questions
Control Accounts
7
9.1
Intro Copy
9.2
Control accounts: – purposes
9.3
Control accounts: – types
9.4
Control accounts: – preparation
9.5
Sources of information
9.6
Chapter Summary
9.7
Chapter Quiz
10 Minutes
0 Questions
Bank reconciliation II
7
10.1
Intro
10.2
Bank reconciliation statement and errors
10.3
Updated cash book
10.4
Treatment of bank overdraft
10.5
Causes of differences between cash book balance and bank balance
10.6
Chapter Summary
10.7
Chapter Quiz
10 Minutes
0 Questions
Departmental accounts
7
11.1
Intro Copy
11.2
Departmental trading accounts: – purpose – preparation
11.3
Departmental trading accounts: – purpose – preparation
11.4
Combined profit and loss accounts
11.5
Apportionment of expenses according to given basis
11.6
Chapter Summary
11.7
Chapter Quiz
10 Minutes
0 Questions
Population III
5
12.1
Intro Copy
12.2
Sustainable resource management Copy
12.3
Size and composition of labour force Copy
12.4
Chapter Summary Copy
12.5
Chapter Quiz Copy
10 Minutes
0 Questions
Accounting III
Curriculum
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