Curriculum
- 12 Sections
- 118 Lessons
- 10 Weeks
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- EXAM Q & A13
- 1.0Course 10 – Lesson 160 Minutes
- 1.12005 EXAM PAPER Q AND A.
- 1.22005 EXAM PAPER Q AND A.
- 1.32005 EXAM PAPER Q AND A.
- 1.42005 EXAM PAPER Q AND A.
- 1.52005 EXAM PAPER Q AND A.
- 1.62005 EXAM PAPER Q AND A.
- 1.72005 EXAM PAPER Q AND A.
- 1.82005 EXAM PAPER Q AND A.
- 1.92005 EXAM PAPER Q AND A.
- 1.102005 EXAM PAPER Q AND A.
- 1.112005 EXAM PAPER Q AND A.
- 1.122005 EXAM PAPER Q AND A.
- SECTION 1: INTRODUCTION TO ACCOUNTING4
- SECTION 2 - ACCOUNTING AS A SYSTEM20
- 3.1Lesson 1: Fundamental Accounting Concepts and Conventions60 Minutes
- 3.2Quiz 110 Minutes0 Questions
- 3.3Lesson 2: Principles Guiding the Accounting Process
- 3.4Quiz 210 Minutes0 Questions
- 3.5Lesson 3: The Accounting Cycle
- 3.6Quiz 310 Minutes0 Questions
- 3.7Lesson 4: Types of Business Organizations
- 3.8Quiz 410 Minutes0 Questions
- 3.9Lesson 5: Main Financial Statements
- 3.10Quiz 510 Minutes0 Questions
- 3.11Lesson 6: Impact of Technology in Accounting
- 3.12Quiz 610 Minutes0 Questions
- 3.13Lesson 7: Understanding the Balance Sheet
- 3.14Quiz 710 Minutes0 Questions
- 3.15Lesson 8: Components of the Balance Sheet
- 3.16Quiz 810 Minutes0 Questions
- 3.17Lesson 9: Constructing a Balance Sheet
- 3.18Quiz 910 Minutes0 Questions
- 3.19Lesson 10: Effect of Transactions on Balance Sheet
- 3.20Quiz 1010 Minutes0 Questions
- SECTION 3 - BOOKS OF ORIGINAL ENTRY18
- 4.1Lesson 1: Purpose of Books of Original Entry
- 4.2Quiz 110 Minutes0 Questions
- 4.3Lesson 2: Cash and Credit Transactions
- 4.4Quiz 210 Minutes0 Questions
- 4.5Lesson 3: Source Documents
- 4.6Quiz 310 Minutes0 Questions
- 4.7Lesson 4: Preparing and Translating Source Documents
- 4.8Quiz 410 Minutes0 Questions
- 4.9Lesson 5: Making Entries Using Source Documents
- 4.10Quiz 510 Minutes0 Questions
- 4.11Lesson 6: Trade and Cash Discounts
- 4.12Quiz 610 Minutes0 Questions
- 4.13Lesson 7: Balancing Cash Books
- 4.14Quiz 710 Minutes0 Questions
- 4.15Lesson 8: Interpretation of Cash Book Balances
- 4.16Quiz 810 Minutes0 Questions
- 4.17Lesson 9: Treatment of Totals from Books of Original Entry
- 4.18Quiz 910 Minutes0 Questions
- SECTION 4 - LEDGERS AND THE TRIAL BALANCE18
- 5.0Lesson 1: Classes of Accounts
- 5.1Quiz 110 Minutes0 Questions
- 5.2Lesson 2: Types of Ledgers
- 5.3Quiz 210 Minutes0 Questions
- 5.4Lesson 3: Debit and Credit
- 5.5Quiz 310 Minutes0 Questions
- 5.6Lesson 4: Simple Account Formats
- 5.7Quiz 410 Minutes0 Questions
- 5.8Lesson 5: Posting from Books of Original Entry
- 5.9Quiz 510 Minutes0 Questions
- 5.10Lesson 6: Balancing and Closing Accounts
- 5.11Quiz 610 Minutes0 Questions
- 5.12Lesson 7: Interpreting Entries and Balances
- 5.13Quiz 710 Minutes0 Questions
- 5.14Lesson 8: Constructing the Trial Balance
- 5.15Quiz 810 Minutes0 Questions
- 5.16Lesson 9: Uses and Limitations of Trial Balance
- 5.17Quiz 910 Minutes0 Questions
- SECTION 5 - THE PREPARATION AND ANALYSIS OF FINANCIAL STATEMENTS OF THE SOLE TRADER20
- 6.1Lesson 1: Purpose of Financial Statements
- 6.2Quiz 110 Minutes0 Questions
- 6.3Lesson 2: Components of Financial Statements
- 6.4Quiz 210 Minutes0 Questions
- 6.5Lesson 3: Drawing up an Income Statement
- 6.6Quiz 310 Minutes0 Questions
- 6.7Lesson 4: Preparing a Classified Balance Sheet
- 6.8Quiz 410 Minutes0 Questions
- 6.9Lesson 5: Significance of Working Capital
- 6.10Quiz 510 Minutes0 Questions
- 6.11Lesson 6: Ratios to Determine Business Performance
- 6.12Quiz 610 Minutes0 Questions
- 6.13Lesson .7: Ratios to Demonstrate Financial Position
- 6.14Quiz 710 Minutes0 Questions
- 6.15Lesson .8: Interpretation of Ratios
- 6.16Quiz 810 Minutes0 Questions
- 6.17Lesson 9: Effect of Net Profit/Loss on Capital
- 6.18Quiz 910 Minutes0 Questions
- 6.19Lesson 10: Recommendations Based on Ratio Analysis
- 6.20Quiz 1010 Minutes0 Questions
- SECTION 6 - ACCOUNTING ADJUSTMENTS26
- 7.1Lesson 1: Accounting Concepts Underpinning Adjustments
- 7.2Quiz 110 Minutes0 Questions
- 7.3Lesson 2: Reasons for Adjustments
- 7.4Quiz 210 Minutes0 Questions
- 7.5Lesson 3: Reflecting Adjustments
- 7.6Quiz 310 Minutes0 Questions
- 7.7Lesson 4: Bad Debts
- 7.8Quiz 410 Minutes0 Questions
- 7.9Lesson 5: Writing Off Bad Debts
- 7.10Quiz 510 Minutes0 Questions
- 7.11Lesson 6: Treatment of Bad and Doubtful Debts
- 7.12Quiz 610 Minutes0 Questions
- 7.13Lesson 7: Nature of Depreciation
- 7.14Quiz 710 Minutes0 Questions
- 7.15Lesson 8: Calculation of Annual Depreciation
- 7.16Quiz 810 Minutes0 Questions
- 7.17Lesson 9: Provision for Depreciation
- 7.18Quiz 910 Minutes0 Questions
- 7.19Lesson 10: Capital and Revenue Expenditure
- 7.20Quiz 1010 Minutes0 Questions
- 7.21Lesson 11: Transferring Expenses/Revenues
- 7.22Quiz 1110 Minutes0 Questions
- 7.23Lesson 12: Preparing Income Statements with Adjustments
- 7.24Quiz 1210 Minutes0 Questions
- 7.25Lesson 13: Preparing Financial Statements After Adjustments
- 7.26Quiz 1310 Minutes0 Questions
- SECTION 7 - CONTROL SYSTEMS26
- 8.0Lesson 7.1: Uses of Control Systems
- 8.1Quiz 110 Minutes0 Questions
- 8.2Lesson 7.2: Common Control Systems
- 8.3Quiz 210 Minutes0 Questions
- 8.4Lesson 7.3: Errors Affecting Trial Balance
- 8.5Quiz 310 Minutes0 Questions
- 8.6Lesson 7.4: Correction of Errors
- 8.7Quiz 410 Minutes0 Questions
- 8.8Lesson 7.5: The Suspense Account
- 8.9Quiz 510 Minutes0 Questions
- 8.10Lesson 7.6: Construction of a Suspense Account
- 8.11Quiz 610 Minutes0 Questions
- 8.12Lesson 7.7: Statement of Revised Profit
- 8.13Quiz 710 Minutes0 Questions
- 8.14Lesson 7.8: Control Accounts
- 8.15Quiz 810 Minutes0 Questions
- 8.16Lesson 7.9: Information for Control Accounts
- 8.17Quiz 910 Minutes0 Questions
- 8.18Lesson 7.10: Sales and Purchase Ledger Control Accounts
- 8.19Quiz 1010 Minutes0 Questions
- 8.20Lesson 7.11: Significance of Control Accounts
- 8.21Quiz 1110 Minutes0 Questions
- 8.22Lesson 7.12: Differences in Cash Book and Bank Statement Balances
- 8.23Quiz 1210 Minutes0 Questions
- 8.24Lesson 7.13: The Bank Reconciliation Statement
- 8.25Quiz 1310 Minutes0 Questions
- SECTION 8 - ACCOUNTING FOR PARTNERSHIPS20
- 9.1Lesson 8.1: Defining a Partnership
- 9.2Quiz 110 Minutes0 Questions
- 9.3Lesson 8.2: Features of Partnerships
- 9.4Quiz 210 Minutes0 Questions
- 9.5Lesson 8.3: Reasons for Establishing Partnerships
- 9.6Quiz 310 Minutes0 Questions
- 9.7Lesson 8.4: Components of Partnership Agreements
- 9.8Quiz 410 Minutes0 Questions
- 9.9Lesson 8.5: Recording Capital of a Partnership
- 9.10Quiz 510 Minutes0 Questions
- 9.11Lesson 8.6: Methods for Profit/Loss Sharing
- 9.12Quiz 610 Minutes0 Questions
- 9.13Lesson 8.7: Preparing Appropriation Accounts
- 9.14Quiz 710 Minutes0 Questions
- 9.15Lesson 8.8: Preparing Current Accounts
- 9.16Quiz 810 Minutes0 Questions
- 9.17Lesson 8.9: Significance of Current Account Balances
- 9.18Quiz 910 Minutes0 Questions
- 9.19Lesson 8.10: Preparing a Partnership Balance Sheet
- 9.21Quiz 1010 Minutes0 Questions
- SECTION 9 - ACCOUNTING FOR LIMITED LIABILITY COMPANIES, COOPERATIVES AND NON-PROFIT ORGANISATIONS22
- 10.0Lesson 9.1: Essential Features
- 10.1Quiz 110 Minutes0 Questions
- 10.2Lesson 9.2: Types of Business Organizations
- 10.3Quiz 210 Minutes0 Questions
- 10.4Lesson 9.3: Advantages and Disadvantages of limited liability company
- 10.5Quiz 310 Minutes0 Questions
- 10.6Lesson 9.4: Methods of Raising Capital
- 10.7Quiz 410 Minutes0 Questions
- 10.8Lesson 9.5: Types of Shares
- 10.9Quiz 510 Minutes0 Questions
- 10.10Lesson 9.6: Recording Share and Debenture Issues
- 10.11Quiz 610 Minutes0 Questions
- 10.12Lesson 9.7: Calculating Dividend Payments
- 10.13Quiz 710 Minutes0 Questions
- 10.14Lesson 9.8: Appropriating Profits
- 10.15Quiz 810 Minutes0 Questions
- 10.16Lesson 9.9: Preparing Final Accounts
- 10.17Quiz 910 Minutes0 Questions
- 10.18Lesson 9.10: Analyzing Performance Using Ratios
- 10.19Quiz 1010 Minutes0 Questions
- 10.20Lesson 9.11: Preparing Receipts and Payment Accounts
- 10.21Quiz 1110 Minutes0 Questions
- SECTION 10 - MANUFACTURING AND INVENTORY CONTROL14
- 11.1Lesson 10.1: Direct and Indirect Costs
- 11.2Quiz 110 Minutes0 Questions
- 11.3Lesson 10.2: Preparing Manufacturing Accounts
- 11.4Quiz 210 Minutes0 Questions
- 11.5Lesson 10.3: Calculating Unit Costs
- 11.6Quiz 310 Minutes0 Questions
- 11.7Lesson 10.4: Preparing Final Accounts of Manufacturing Concerns
- 11.8Quiz 410 Minutes0 Questions
- 11.9Lesson 10.5: Basic Costing Principles
- 11.10Quiz 510 Minutes0 Questions
- 11.11Lesson 10.6: Methods of Inventory Valuation
- 11.12Quiz 610 Minutes0 Questions
- 11.13Lesson 10.7: Calculating Closing Inventory
- 11.14Quiz 710 Minutes0 Questions
- SECTION 11 - ACCOUNTING FOR THE ENTREPRENEUR18
- 12.0Lesson 11.1: Methods of Payment
- 12.1Quiz 110 Minutes0 Questions
- 12.2Lesson 11.2: Payroll Source Documents
- 12.3Quiz 210 Minutes0 Questions
- 12.4Lesson 11.3: Preparing a Payroll Spreadsheet
- 12.5Quiz 310 Minutes0 Questions
- 12.6Lesson 11.4: Accounting Software for Payroll
- 12.7Quiz 410 Minutes0 Questions
- 12.8Lesson 11.5: Statutory and Voluntary Deductions
- 12.9Quiz 510 Minutes0 Questions
- 12.10Lesson 11.6: Calculating Employee Earnings
- 12.11Quiz 610 Minutes0 Questions
- 12.12Lesson 11.7: Preparing Cash Flow Projections
- 12.13Quiz 710 Minutes0 Questions
- 12.14Lesson 11.8: Preparing Sales and Production Budgets
- 12.15Quiz 810 Minutes0 Questions
- 12.16Lesson 11.9: Preparing a Business Plan
- 12.17Quiz 910 Minutes0 Questions
Course 10 – Lesson 1
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2005 EXAM PAPER Q AND A.
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