Book Keeping for Senior Schools

Book Code : SWX009

Author : SUL

Book Format : Interactive eBook(epub3)

Categories : Book Keeping

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Price : ₦850

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Topics

1. Introduction to Book Keeping

1.1. Meaning of Book Keeping

1.2. Assets and Liabilities

1.3. Business Transactions

1.4. Classification of Accounts

1.5. Source Documents

2. Concepts and conventions

2.1. Definition identification and the differences between concepts and conventions

3. Books of Original Entry

3.1. Definition, purpose, types, format, uses and preparation of Books of Original entry.

4. Ledger and principles of Double Entry

4.1. Ledger

4.2. Principles of Double Entry

5. Cashbook

5.1. Meaning, purpose, description, differences and preparation of single column

5.2 Double column

5.3 Three column

5.4 petty cashbook

6. Book Reconciliation Statement:

6.1. Meaning and purpose

6.2. Terminologies and banking documents

6.3. Causes of differences between cashbook and bank statement balance

7. Trial Balance and Errors

7.1. Meaning and functions of trial balance

7.2. Rules and preparation of trial balance

7.3. Meaning, types, classification of errors

7.4. Correction of errors and preparation of Suspense Account

8. Financial Statements of Sole Proprietorship

8.1. Trading Account

8.2. Profit and Loss Account

8.3. Balance Sheet

9. Adjustments to Financial Statements

9.1. Adjustment for prepayments, accruals, depreciation badanddoubtfuldebts

9.2. Meaning and methods of depreciation (straight-line and reducing balance).

10. Control Accounts

10.1. Meaning and preparation of Sales Ledger and Purchases

11. Single Entry and Incomplete Records

11.1. Meaning limitations and preparation of final accounts from incomplete records

12. Accounts of not-For Profit makingorganizations

12.1. Purpose, content and preparation of Receipts and Payments Accounts, Income and Expenditure Account

13. Manufacturing Accounts

13.1. Meaning, purpose and terminologies

13.2. Preparation of Manufacturing, Trading, Profit and Loss Accounts

14. Partnership Accounts

14.1. Meaning and terms

14.2. Partnership deed, drawings, interest on capital, interest on drawings

14.3. Preparation of Capital and Current Accounts, Profit and Loss and Appropriation Account and Balance Sheet

14.4. Admission of new partners and Good will Account

15. Joint Venture Accounts

15.1. Meaning and purpose

15.2. Differences between joint venture and partnership

16. Departmental and Branch Accounts

16.1. Importance and differences

16.2. Preparation of Departmental and simple Branch Accounts

17. Introduction to Company Accounts:

17.1. Formation and terminologies

17.2. Preparation of simple financial statements

18. Interpretation of Accounts

18.1. Purpose and computation of ratios

18.2. Netprofitmargin

18.3. Stock turnover

18.4. Quick ratio/acid test ratio

18.5. Gross profit margin

18.6. Return on capital employed

19. Purchase of Business

19.1. Reasons, terminologies and preparation of accounts related to purchase and Sale of business

20. Consignment accounts

20.1. Terminologies and preparation of simple consignment accounts

21. Hire purchase:

22. Contract accounts

22.1. Meaning, purpose and terminologies

22.2. Preparation of contract accounts

23. Cooperative accounts

23.1. Meaning and objectives of cooperative societies

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