1. Subject Matter Of Book Keeping
    1. Subject Matter of Book Keeping
      1. Define book keeping
      2. Explain the role of Book-keeping
      3. Explain the concepts of business entity
  2. Principles Of Double Entry System
    1. Principles of Double Entry System
      1. Describe what a business transaction is
      2. Analyses a business transaction
      3. Sort the changing values of things owned and owed
      4. Determine account balances
  3. Classification Of Accounts
    1. Classification of Accounts
      1. Differentiate between personal and impersonal accounts
      2. Identify the possessions of the business
  4. Trial Balance
    1. Trial Balance
      1. Define the Trial Balance
      2. Construct a Trial Balance
      3. Give the advantages and short falls of the Trial Balance
  5. Stock
    1. Tock
      1. Distinguish between stock at start and stock at close
      2. Identify the treatment of stocks in the books of the business with particular reference to the final accounts
  6. Elementary Trading Profit And Loss Accounts
    1. Elementary Trading Profit and Loss Accounts
      1. Describe what a Trading, profit and Loss account is
      2. Determine the Gross profit or Gross Loss
      3. Determine the cost of goods sold
      4. Determine the net profit and the net loss
  7. Elementary Balance Sheet
    1. Elementary Balance Sheet
      1. Define the balance sheet
      2. Explain the Balance sheet Interpretation and Capital of the business
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