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.
Methods of missing funds from the capital market
Identify and explain the various methods of raising funds from the capital market.
Loan Capital
Explain the following terminologies
– debentures
– mortgage
– Interest
Distinguish between shares and debentures.
Prepare Debenture Account
Issue of Shares
Distinguish between different classes of shares.
Distinguish between Authorized Capital and Issued Capital.
Distinguish between issues at par, discount and premium.
Mention the types of shares.
prepare the various account related to issue of shares.
Financial System
explain the term financial system.
identify and define the components of the financial system
Quoted and unquoted Companies
define quoted and unquoted companies.
distinguish between quoted and unquoted companies.
State the features of each type.
Private and Public Companies
define Private and Public companies.
distinguish between private and public companies.
State the features of each type
Formation of a Company
state the requirement of companies and allied matters, Acts 1990 as regards formation of company
Explain terms relevant to the formation of a company