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02-02-10, 11:53 PM
Syllabus aims
To develop knowledge and understanding of the techniques used to maintain accounting records and prepare final accounts of unincorporated entities.
Objectives
On completion of this paper, candidates should be able to:
understand, describe and apply relevant accounting concepts, policies and standards
maintain records relating to capital acquisition and disposal
prepare reconciliations for the preparation of final accounts
identify, calculate and record appropriate adjustments
prepare and complete the extended trial balance
prepare final accounts for a sole trader
prepare final accounts for a partnership.
To develop knowledge and understanding of the techniques used to maintain accounting records and prepare final accounts of unincorporated entities.
Objectives
On completion of this paper, candidates should be able to:
understand, describe and apply relevant accounting concepts, policies and standards
maintain records relating to capital acquisition and disposal
prepare reconciliations for the preparation of final accounts
identify, calculate and record appropriate adjustments
prepare and complete the extended trial balance
prepare final accounts for a sole trader
prepare final accounts for a partnership.