![]() ![]() Financial accounting may be defined as being concerned with the recording, classifying, creating, summarizing and communicating of financial information to interested parties and interpreting to help in making specific business decisions.ġ. Financial accounting can be defined as the process of collecting, recording, presenting, analysing and interpreting financial information for the users of financial statement.Ģ. WEEK ONE TOPIC: INTRODUCTION TO BOOK-KEEPING AND ACCOUNTINGġ. Exercise bookĭouble column cash book – meaning, bank transactions, central entry, posting and balancing of cash book One column cash book – meaning and uses, working exercises on it with cash book account. Ledger – meaning, purposes, rules for posting ledger accounts to be debited and accounts to be credited Working exercises on ledger entry on purchases day book and return outward journal Working exercises on sales day book and return inwards journal and posting them into ledger Subsidiary books: meaning, uses, types – cash book, purchase day ledger, sales day book, returns inwards journal and returns outwards journal Journal proper ![]() – Accounting Accounting professional bodies – Career opportunities in Book-keeping and – Advantages and limitations of Accounting – Users of Accounting information and purpose for which they are needed – Importance and history of Accounting in Nigeria Introduction to book-keeping and Accounting ![]() Financial Accounting for Secondary School – įIRST TERM SCHEME OF WORK FOR SS1 FINANCIAL ACCOUNTING WEEKS ![]()
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