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