Bookkeeping (New)
Demonstrate mastery of the principles of Book-keeping
Demonstrate mastery of the principles of Book-keeping
Demonstrate an understanding of the basic principles and theories of Book-keeping
Concept of Book Keeping (origin, meaning, purpose, relationship with other disciplines and basic terms)
Explain the concept of Book Keeping (origin, meaning, purpose, relationship with other disciplines and basic terms)
Basis for recording business transactions (accounting assumptions and principles)
Explain the basis for recording business transactions (accounting assumptions and principles)
The theory of the double-entry system of Book- keeping(the accounting equation)
Describe the theory of the double-entry system of Book- keeping(the accounting equation)
Types of accounts (assets, liabilities, capital, revenue and expenses)
Describe various types of accounts (assets, liabilities, capital, revenue and expenses)
Record business transactions using source documents
Sources of business transactions (source documents)
Identify sources of business transactions (source documents)
Record business transactions from various source documents
Record business transactions from various source documents
Post recorded business transactions from books of original entry to ledger accounts and balance off the accounts
Post recorded business transactions from books of original entry to ledger accounts and balance off the accounts
Prepare a trial balance
Trial balance
Describe the trial balance
Prepare a trial balance to check the arithmetical accuracy of ledger accounts
Prepare a trial balance to check the arithmetical accuracy of ledger accounts
Listening to this topic
