ASSURE Educational Services Online Learning Portal - SS1 Financial Accounting 1st Term Lesson Notes; Evaluation Tests
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Lesson One: Accounting and Bookkeeping - Page 2 - Click Here!
History of Accounting
Career Opportunities in Accounting
Ethics of Accounting
Benefits of Accounting Ethics
Importance of Accounting and Book Keeping
Difference Between Book Keeping And Accounting
Users of Accounting Information
Qualities of Accounting Information
Benefits of Booking and Accounting
Accounting Stages
Terms and Abbreviations in Accounting

Lesson Two: Principles and Practice of Double Entry - Page 3 - Click Here!
The Accounting Equation
Double Entry Bookkeeping
Cash and Credit Transactions
Illustration of the Principle of Double-Entry

Lesson Three: Subsidiary Books and Source Documents - Page 4 - Click Here!
Source Documents
Subsidiary Books
Reasons for subsidiary books
Divisions of Subsidiary Books
Sales Day Book
Purchases Day Book
Returns Inward Book
Returns Outward Book
The Journal
The Cash Book

Lesson Four: Ledger - Page 5 - Click Here!
Divisions of the Ledgers
Nature of Ledger
Definition of an Account
Classifications of Accounts
Rules for Debiting and Crediting
Application of Double Entry System In The Ledger
Ledger Posting

Lesson Five: The Cash Book - Page 6 - Click Here!
single column cash book;
double column cash book;
three-column cash book; and
petty cash book.

Lesson Six: Trial Balance and Errors - Page 7 - Click Here!
What is Trial Balance
Uses of Trial Balance
Rules of Trial Balance
How to Extract a Trial Balance
Errors in the Books of Account
Correction of Errors

Lesson Seven: Bank Reconciliation - Page 8 - Click Here!
Introduction
Reasons for Disagreement between the Cash Book and Bank Statement
Preparation of Bank Reconciliation Statement
Reconciliation Statement and Adjusted Cash Book

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