Public Sector Accounting (ii)
enumerate sources of government revenue
explain simple terms related to public sector accounting
Classify expenditures intocapital and recurrent
apply public sector accounting classifications
work examples related to public sector accounting classification
Public Sector Accounting (i)
enumerate sources of government revenue
explain simple terms related to public sector accounting
Classify expenditures intocapital and recurrent
apply public sector accounting classifications
work examples related to public sector accounting classification
Public Sector Accounting (iv)
enumerate sources of government revenue
explain simple terms related to public sector accounting
Classify expenditures intocapital and recurrent
apply public sector accounting classifications
work examples related to public sector accounting classification
Public Sector Accounting
enumerate sources of government revenue
explain simple terms related to public sector accounting
Classify expenditures intocapital and recurrent
apply public sector accounting classifications
work examples related to public sector accounting classification
Branch Account
identify orqanizations with branches.
Differentiate between local and foreign branch.
Explain the importance ofbranch account.
Differentiate between departmental and branch organization
Prepare branch account
Departmental Account
Explaining the need for departmental account.
Preparing departmental account.
Contract Account
explain contract account
I terminologies.
prepare contract account.
Joint Venture Account
Meaning of joint venture account.
Distinguishing between a joint venture and a partnership.
Preparing account related to joint venture.
Consignment Account
Explain the various books of accounts connected with consignment.
Hire Purchase and Installment Payment Account
explain the operation of hire purchase and installment payment accountInstallment
make entries in the respective books of the hirer and the seller.
explain the importance to:
(a) the seller
(b) hirer
(c) the society
Company accounts
Company accounts
Illustrations on Company Account
illustrations on company account
Regulation of the capital Market
explain the term regulation of capital market.
State reasons for regulating the capital market.
Mention the types of regulation in the capital market.
describe the features of each type of regulation.
describe the required attributes of capital market operators.
Final Accounts
Explain the use of profit and loss appropriation Accounts.
Identify items in the profit and Loss Appropriation I Accounts.
Explain the following
– Interim and final
– dividend
– reserves
– Prelimina;y expenses.
Prepare the profit and loss Appropriation Accounts.
Benefits of Capital Market.
State the benefits of the capital market to
(a) investors
(b) Government
(c) Economy
(d) Individual Companies.
New Conceptual Names Using IFRS Approach
New Conceptual Names Using IFRS Approach
Illustrations on royalty account
At the end of the lesson, Students should be able to properly illustrate the royalty account
Method of Raising Funds in the Capital Market
Method of Raising Funds in the Capital Market
Issues Of Shares: Shares issued, Payable by Installment
Issues Of Shares
Requirements for accessing the capital markets
list the requirements for accessing the capital market.
explain the nature of these requirements.