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Book - Keeping Topics - Form One

 

TOPIC 1: Subject Matter 

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  1. Subject Matter of Book Keeping

    • Define book keeping

    • Explain the role of Book-keeping

    • Explain the concepts of business entity

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TOPIC 2: Principles of Double Entry System

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  1. Principles of Double Entry System

    • Describe what a business transaction is

    • Analyses a business transaction

    • Sort the changing values of things owned and owed

    • Determine account balances

 

TOPIC 3: Classification of Accounts

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  1. Classification of Accounts

    • Differentiate between personal and impersonal accounts

    • Identify the possessions of the business

 

TOPIC 4: Trial Balance

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  1. Trial Balance

    • Define the Trial Balance

    • Construct a Trial Balance

    • Give the advantages and short falls of the Trial Balance

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TOPIC 5: Stock

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  1. Stock

    • Distinguish between stock at start and stock at close

    • Identify the treatment of stocks in the books of the business with particular reference to the final accounts

 

TOPIC 6: Elementary Trading Profit and Loss Accounts

 

  1. Elementary Trading Profit and Loss Accounts

    • Describe what a Trading, profit and Loss account is

    • Determine the Gross profit or Gross Loss

    • Determine the cost of goods sold

    • Determine the net profit and the net loss

 

TOPIC 7: Elementary Balance Sheet

 

  1. Elementary Balance Sheet

    • Define the balance sheet

    • Explain the Balance sheet Interpretation and Capital of the business

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St. Matthew's Schools

P. O. Box  75451

Dar es  Salaam – Tanzania  

Located at Kongowe Mbagala,

Kipala Mpakani, Along Kilwa Road

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