BOOKKEEPING FORM 2 SYLLABUS

  1. Books Of Prime Entry
    1. Books of Prime Entry
      1. Give the meaning of books of original entry or subsidiary books
      2. Identify the functions of books of original entry or subsidiary books
      3. Record business transactions in the books of accounts and their effects to ledger using different methods
      4. Distinguish General ledger from purchase ledger and sales Ledger as applies by businessmen
  2. Petty Cash And Imprest Sysem ( Columnal Petty Cash Book)
    1. Petty Cash and Imprest System (Columnal Petty Cash Book)
      1. Determine the operation of the petty cash Book
      2. Distinguish between cash overage and shortage
      3. Explain the meaning and application of the imprest system and petty cash vouchers
      4. Sort out different petty expenditures and the technique of recording them in the petty cash book and journals
  3. Bank Reconciliation Statement
    1. Bank Reconciliation Statement
      1. Define Bank reconciliation Statement
      2. Explain the importance of preparing a bank Reconciliation statement
      3. Give reasons for the differences between the Cash book and the Bank Statement Balances
      4. Determine the techniques of choking accuracy of the cash Book recordings in comparison with bank entries and their resultant balance
  4. Government Accounting Terminology
    1. Meaning of Government Counting Terminology
      1. Define the term accounting
      2. Explain the term accounting Officer
      3. Define the term sub-accounting Officer
      4. Describe the term collector of revenue
      5. Explain the term Authorized Officer
      6. Describe the term Public Money
      7. Explain the term Exchequer Account
      8. Explain the meaning of Consolidated Fund
      9. Describe the meaning of Treasury
      10. Describe the meaning of Paymaster General
      11. Explain the of Account Year
      12. Describe the meaning of Special fund
  5. Sources Of Government Funds And Expenditure Estimates
    1. Sources of Government Funds and Expenditure Estimates
      1. Indentify sources of government funds and Expenditure Estimates
      2. Difference between Revenue and Capital Expenditure Estimates

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