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
Chapter Summary
3.6
Chapter Quiz
10 Minutes
0 Questions
3.7
Interpretation of ledger accounts
Trial balance and errors III
6
4.1
Intro
4.2
Correction of errors
4.3
Suspense account
4.4
Chapter Summary
4.5
Chapter Quiz
10 Minutes
0 Questions
4.6
Correction of the trial balance
Accounting Concepts
9
5.1
Intro
5.2
Concepts: – matching/ accrual
5.3
Chapter Summary
5.4
Chapter Quiz
10 Minutes
0 Questions
5.5
Concepts: – prudence
5.6
Concepts: – going concern
5.7
Concepts: – consistency
5.8
Concepts: – historical cost
5.9
Concepts: -double entry
End of year of year financial statements II
6
6.1
Intro
6.2
Income statement
6.3
Chapter Summary
6.4
Chapter Quiz
10 Minutes
0 Questions
6.5
Statement of financial position
6.6
Interpretation of financial statements
End of year adjustments II
12
7.1
Intro
7.2
Closing entries
7.3
Accounting for depreciation – straight line method
7.4
Chapter Quiz
10 Minutes
0 Questions
7.5
Disposal of non-current assets
7.6
Accruals and prepayments
7.7
Provisions for: – doubtful debts
7.8
Income statement and statement of financial position
7.9
Chapter Summary
7.10
Accounting for depreciation – reducing balance method
7.11
Accounting for depreciation – revaluation method
7.12
Provisions for: – discounts allowable
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
Chapter Summary
8.5
Chapter Quiz
10 Minutes
0 Questions
8.6
Effects of incorrect classification on: – working capital items
8.7
Effects of incorrect classification on: – non-current assets
Control Accounts
7
9.1
Intro Copy
9.2
Control accounts: – purposes
9.3
Control accounts: – types
9.4
Chapter Summary
9.5
Chapter Quiz
10 Minutes
0 Questions
9.6
Control accounts: – preparation
9.7
Sources of information
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
Chapter Summary
11.5
Chapter Quiz
10 Minutes
0 Questions
11.6
Combined profit and loss accounts
11.7
Apportionment of expenses according to given basis
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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