Goal: This course is designed to
expose the students to the principles of accounting and the application of same to different types of transactions.
GENERAL OBJECTIVES:
On completion of
this module the students should be able to:
1.0 Know history, principles, role and conventions of
accounting.
2.0 Understand principles of
double entry.
3.0 Know capital and revenue items.
4.0 Know books of
original entry.
5.0 Know the uses of ledger.
6.0 Know trial balance.
7.0 Know how errors are identified.
8.0 Know the uses of journal.
9.0 Understand bank reconciliation statements.
10.0 Know depreciation.
11.0 Understand accruals and prepayment.
12.0 Know final accounts.
