PROGRAMME: NATIONAL DIPLOMA IN ACCOUNTANCY
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Course: PRINCIPLES OF ACCOUNTS I
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Code: ACC 111
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Credit Hours:
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60 hours 4.0
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Semester: FIRST SEMESTER
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Pre-requisite:
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Theoretical: Practical:
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1 hours/week - 25 %
3 hours/week - 75 %
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Goal: This course is
designed to expose the students to the principles of accounting and the application of same to different types of transactions.
GENERAL OBJECTIVES:
On completion
of this module the students should be able to:
1.0 Know history, principles, role and conventions of accounting.
2.0 Understand principles
of double entry.
3.0 Know capital and revenue items.
4.0 Know books of
original entry.
5.0 Know the
uses of ledger.
6.0 Know trial balance.
7.0 Know how errors are identified.
8.0 Know the
uses of journal.
9.0 Understand bank reconciliation statements.
10.0 Know depreciation.
11.0 Understand
accruals and prepayment.
12.0 Know final accounts.
LECTURER-IN-CHARGE:
PATRIOT ODUNARO B.J. (08038454008)
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Saturday, November 23, 2019
COURSE OUTLINE ON ACC 111-PRINCIPLES OF ACCOUNTS 1 (FULL-TIME AND PART-TIME)
Course: Principles of Accounts I
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