SECTION ONE: CORRECTION OF ERRORS AND SUSPENSE ACCOUNT

Unit 1: Errors that do not affect the agreement of the Trial Balance

Unit 2: Errors that affect the agreement of the Trial Balance

Unit 3: Correct errors by using the General Journal and Suspense account

Unit 4: Effect of errors on profit and Preparing the Statement of Adjusted Net Profit/Loss

Unit 5: Redraft ledger accounts, Trial Balance and the Balance sheet after correcting errors

SECTION TWO: BANK RECONCILIATION STATEMENT

Unit 1: Definition and Purpose of Bank Reconciliation Statement

Unit 2: Reasons for differences between Cash Book and Bank Statement Balances

Unit 3: Up-dating the Cash Book

Unit 4: Preparation of the Bank Reconciliation Statement

SECTION THREE: SELF-BALANCING LEDGERS (CONTROL ACCOUNTS)

Unit 1: Nature and Purpose of Control Accounts.

Unit 2: Advantages and Disadvantages of Control Accounts

Unit 3: Preparation of Sales Ledger and Purchases Ledger Control Account (Total Debtors and Total       Creditors Accounts)

Unit 4: Reconciliation of Control Accounts

SECTION FOUR: SINGLE ENTRY AND INCOMPLETE RECORDS

Unit 1: Nature and Purpose

Unit 2: Computation of Profit or Loss from Single Entry Records

Unit 3: Computation of Credit Purchases and Credit Sales figures

Unit 4: Preparation of Final Accounts from a set of Incomplete Records

SECTION FIVE: ACCOUNTING FOR CLUBS AND SOCIETIES

Unit 1: Nature and Sources of Income for Clubs and Societies.

Unit 2: Different Accounting Terminologies

Unit 3: Computation of Accumulated Fund

Unit 4: Receipts and Payments Accounts

Unit 5: Income and Expenditure Accounts

Unit 6: Subscriptions Accounts

SECTION SIX: ACCOUNTING FOR MANUFACTURING CONCERNS

Unit 1: Main Purpose of Manufacturing Accounts

Unit 2: Cost Classification in Manufacturing Accounts

Unit 3: Computation of Prime Cost and Production Cost

Unit 4: Preparation of Final Accounts of Manufacturing Concerns

Unit 5: Treatment of Unrealized Profit in the Accounts

SECTION SEVEN: DEPARTMENTAL AND BRANCH ACCOUNT

Unit 1: Nature and Preparation of Departmental Accounts

Unit 2: Nature and Preparation of Branch Accounts