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
Single Entry System 2
At the end of this lesson, the students should be able to understand Single Entry System
Single Entry (incomplete Records)
Explain single entry (incomplete records)
Identify the limitations of single entry or in complete records.
Convert single entry to double entry.
Prepare statement of affairs.
Determine capital and profit.
Receipts and payment accounts, income and expenditure Accounts
Explain the following terminologies
* surplus
* Deficit
* Subscription
* Accumulated funds
* Receipts
* payment
* Income
* Expenditure
* Subscription in Arrears
* subscription in advance.
Distinguish
* income and expenditure.
* Receipt and payments.
Prepare
* Receipts and payment accounts.
4Prepare a balance sheet.
Manufacturing Account
At the end of this lesson, the students should be able to understand Manufacturing Account
Partnership Account
At the end of this lesson, the students should be able to understand Partnership Account