PRINCIPLES OF ACCOUNTING
This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to prepare and interpret financial statements for different entities.
A candidate who passes this paper should be able to:
Prepare books of original entry and basic ledger accounts under double entry system
Prepare basic financial statements of sole traders, partnerships, companies and manufacturing entities and not for profit organisations
Comply with the regulatory framework in the accounting field
Account for assets and liabilities
Analyse financial statements use of ratios and statement of cash flows.
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