| SUBJECT CODE |
: DCA103 |
| SUBJECT NAME |
: BUSINESS ACCOUNTING |
| SEMESTER |
: 1 |
| CREDIT HOURS |
: 4 |
| SCHOOL |
: School of Secretarial Studies |
| COURSE |
: Diploma / Diploma in Corporate Administration |
OBJECTIVES
The
objectives of this subject is to develop knowledge and basic
understanding of the nature, scope, techniques and its role as a system
of information vital to business and management in preparing final
accounts of unincorporated entities, principles of book-keeping, cycles
of account and the application, financial theory, the creation of final
account.
LEARNING OUTCOME
On completion of this subject, the learners should be able to:
- describe and apply relevant basic accounting concepts, policies and standards
- relate the nature and scope of accounting as part of the business information system;
- prepare records relating to capital acquisition and disposals
- prepare reconciliations for the preparation of final accounts
- identify, calculate and record adjustments
- prepare and complete the extended trial balance
- prepare final accounts for a sole trader
SYNOPSIS
Role
and objectives of the accounting function in a business; management and
control of accounting system; accounting cycle and accounting concepts;
use of the various journals of original entry; stocks and fixed assets,
final accounts, adjustments and corrections.
Semester & Subjects
Calendar & Timetable
Video Seminars
