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Book - Keeping Topics - Form Two


TOPIC 1:Books of Prime Entry


  1. Books of Prime Entry

    • Give the meaning of books of original entry or subsidiary books

    • Identify the functions of books of original entry or subsidiary books

    • Record business transactions in the books of accounts and their effects to ledger using different methods

    • Distinguish General ledger from purchase ledger and sales Ledger as applies by businessmen


TOPIC 2: Petty Csh and Imprest System

  1. Petty Cash and Imprest System (Columnal Petty Cash Book)

  • Determine the operation of the petty cash Book

  • Distinguish between cash overage and shortage

  • Explain the meaning and application of the imprest system and petty cash vouchers

  • Sort out different petty expenditures and the technique of recording them in the petty cash book and journals

TOPIC 3: Bank Reconciliation Statement

  1. Bank Reconciliation Statement

    • Define Bank reconciliation Statement

    • Explain the importance of preparing a bank Reconciliation statement

    • Give reasons for the differences between the Cash book and the Bank Statement Balances

    • Determine the techniques of choking accuracy of the cash Book recordings in comparison with bank entries and their resultant balance

TOPIC 4: Meaning of Government Counting Terminology

  1. Meaning of Government Counting Terminology

    • Define the term accounting

    • Explain the term accounting Officer

    • Define the term sub-accounting Officer

    • Describe the term collector of revenue

    • Explain the term Authorized Officer

    • Describe the term Public Money

    • Explain the term Exchequer Account

    • Explain the meaning of Consolidated Fund

    • Describe the meaning of Treasury

    • Describe the meaning of Paymaster General

    • Explain the of Account Year

    • Describe the meaning of Special fund

TOPIC 5: Sources of Government Funds and Expenditure Estimates

  1. Sources of Government Funds and Expenditure Estimates

    • Indentify sources of government funds and Expenditure Estimates

    • Difference between Revenue and Capital Expenditure Estimates

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