Trading Account
At the end of this lesson, the students should be able to understand Trading Account
Trial Balance
At the end of this lesson, the students should be able to understand Trial Balance
Bad Debt and Provision for Doubtful Debts
At the end of this lesson, the students should be able to understand Bad Debt and Provision for Doubtful Debts
The Principal Book
At the end of the lesson, the student should be able to understand The Principal Book
Petty cash book
Explain the meaning of petty cash book
List the items of petty cash book
Analyze the items of expenditure in the petty cash book
State the need for keeping petty cash book
Prepare a petty cash book
Correction of Errors
At the end of this lesson, the students should be able to understand how to Correct Errors
Source document
Explain the meaning of source documents
Mention the uses of source of documents
Explain the contents of source documents
Contra Entry
At the end of this lesson, the students should be able to understand Contra Entry
Entity Concept
At the end of this lesson, the students should be able to understand Entity Concept
Sources Of Capital
At the end of this lesson, the students should be able to understand the Sources Of Capital
Accounting Concepts & Convention
At the end of this lesson, the students should be able to understand Accounting Concepts & Convention
Book Of Original Entry
At the end of this lesson, the students should be able to understand Book Of Original Entry
Business Organization
At the end of this lesson, the students should be able to understand Business Organization
Stock Valuation
At the end of this lesson, the students should be able to understand Stock Valuation
Depreciation And Methods Of Depreciation
At the end of the lesson, the student should be able to understand Depreciation And Methods Of Depreciation
Debtors and Creditors
Define Debtors
Define Creditors
Differentiate between debtor and creditor
Business Transactions
Explain business transaction
List different types of business transaction
Assets and liability
Define assests
Define liabilities
Differentiate between assets and liabilities
Classify assets and liabilities
Meaning of book keeping
Define book keeping
Narrate briefly the history of book keeping in Nigeria
Outline the importance of book keeping
Narrate the career opportunities in book keeping
List the beneficiaries of book keeping
Book keeping principles and techniques
Students should be able to:
Explain the importance, principles and techniques of Bookkeeping in Building
establishment