UTME Accounting – QEFAS

Course Content

Lesson 1: NATURE AND SIGNIFICANCE OF ACCOUNTING 5 Topics

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TOPIC 1.1 – DEVELOPMENT OF ACCOUNTING

TOPIC 1.2- OBJECTIVES OF BOOKEEPING AND ACCOUNTING

TOPIC 1.3- USERS AND CHARACTERISTICS OF ACCOUNTING INFORMATION

TOPIC 1.4- PRINCIPLES CONCEPTS AND CONVENTIONS OF ACCOUNTING

TOPIC 1.5- ROLES OF ACCOUNTING RECORDS AND INFORMATION

LESSON 2-PRINCIPLES OF DOUBLE ENTRY 6 Topics

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TOPIC 2.1- FUNCTIONS OF SOURCE DOCUMENTS

TOPIC 2.2-BOOKS OF ORIGINAL ENTRY

TOPIC 2.3- ACCOUNTING EQUATION

TOPIC 2.4- THE LEDGER AND ITS CLASSIFICATION

TOPIC 2.5- TRIAL BALANCE

TOPIC 2.6-TYPES AND TREATMENTS OF ERRORS AND USES OF SUSPENCE ACCOUNTS

LESSON 3: ETHICS IN ACCOUNTING 2 Topics

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TOPIC 3.1- OBJECTIVES OF ETHICS IN ACCOUNTING

TOPIC 3.2- QUALITIES OF AN ACCOUNTANT

LESSON 4- CASH BOOK 3 Topics

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TOPIC4.1- COLUMNAR CASH BOOKS

TOPIC 4.2- DISCOUNTS

TOPIC 4.3-PETTY CASH BOOK AND THE IMPREST SYSTEM

LESSON 5- BANK TRANSACTIONS AND RECONCILIATION 4 Topics

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TOPIC 5.1- INSTRUMENTS OF BANK TRANSACTIONS

TOPIC5.2- E-BANKING SYSTEM

TOPIC 5.3- CAUSES OF DISCREPANCIES BETWEEN CASH BOOK AND BANK BALANCES

TOPIC 5.4- BANK RECONCILIATION STATEMENT

LESSON 6- FINAL ACCOUNT OF A SOLE TRADER 3 Topics

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TOPIC 6.1- INCOME STATEMENT(TRADING PROFIT OR LOSS ACCOUNTS)

TOPIC 6.2- STATEMENT OF FINANCIAL POSITION (BALANCE SHEET)

TOPIC 6.3- ADJUSTMENTS TO FINAL ACCOUNTS

LESSON7- STOCK VALUATION 3 Topics

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TOPIC 7.1- METHODS OF COST DETERMINATION USIN FIFO, LIFE AND SIMPLE AVERAGE

TOPIC 7.2- THE ADVANTAGES AND DISADVANTAGES OF THE METHODS OF COSTING STOCK

TOPIC 7.3- THE IMPORTANCE OF STOCK VALUATION

LESSON 8: CONTROL ACCOUNTS AND SELF BALANCING LEDGER 3 Topics

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TOPIC 8.1- IMPORTANCE OF CONTROL ACCOUNT

TOPIC 8.2- PURCHASE LEDGER CONTROL ACCOUNT

TOPIC 8.3- SALES LEDGER CONTROL ACCOUNT

LESSON 9: INCOMPLETE RECORDS AND SINGLE ENTRY 3 Topics

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TOPIC-9.1 CONVERSION OF SINGLE ENTRY TO DOUBLE ENTRY

TOPIC -9.2-DETERMINATION OF MISSING FIGURES

TOPIC 9.3- PREPARATION OF FINAL ACCOUNTS FROM INCOMPLETE RECORDS

LESSON 10-MANUFACTURING ACCOUNTS 3 Topics

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TOPIC 10.1-COST CLASSIFICATION

TOPIC 10.2-COST APPORTIONMENT

TOPIC 10.3-PREPARATION OF MANUFACTURING ACCOUNTS

Lesson 11: Budgeting and Management Accounting

L12-DEPARTMENTAL ACCOUNTS 1 Topic

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INT TO DEPARTMENTAL ACCT-L12

Lesson 12: Partnership and Company Accounts

Lesson 13: Government Accounting

Lesson 14: Stock Valuation 1 Topic | 1 Quiz

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Introduction to Stock Valuation

Jamb Questions On Stock Valuation Methods-LS14

LS 15- MANUFACTURING ACCT 1 Quiz

Lesson Content

L15-MFG ACCT-Q1

About Instructor

QEFAS PREP

32 Courses

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Course Includes

16 Lessons
37 Topics
2 Quizzes

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