CS KASNEB NOTES – PRINCIPLES OF ACCOUNTING PDF AND HARD COPY NOTES (SECTION 2)

PRINCIPLES OF ACCOUNTING

GENERAL OBJECTIVE
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.

LEARNING OUTCOMES
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.

Principles of accounting

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