1.

Introduction/Foundations
• Discussion is centred around the meaning and scope of accounting.
• Things to know would be appreciating the need of accounting
• Knowing how accounting developed
• Explaining the meaning of accounting
• Persons who are involved in the preparation of accounts
• Identifying the objectives of accounting
• Explaining the relationship between accounting and other disciplines

2. Accounting policies
• You should be able to explain the meaning of accounting principles
• Differentiate between accounting concepts and conventions
• Appreciate the importance of different accounting concepts and conventions

3. Accounting and management control

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4. Branches of accounting
5. Recording of transactions and classification
6. Trial Balance & Errors
7. Cash book
8. Bank reconciliation statement.