Topic 1: Books Of Prime Entry
a). Books of Prime Entry
i. Give the meaning of books of original entry or subsidiary books
ii. Identify the functions of books of original entry or subsidiary books
iii. Record business transactions in the books of accounts and their effects to ledger using different methods
iv. Distinguish General ledger from purchase ledger and sales Ledger as applies by businessmen
Topic 2: Petty Cash And Imprest System (Columnal Petty Cash Book)
a). Petty Cash and Imprest System (Columnal Petty Cash Book)
i. Determine the operation of the petty cash Book
ii. Distinguish between cash overage and shortage
iii. Explain the meaning and application of the imprest system and petty cash vouchers
iv. Sort out different petty expenditures and the technique of recording them in the petty cash book and journals
Topic 3: Bank Reconciliation Statement
a). Bank Reconciliation Statement
i. Define Bank reconciliation Statement
ii. Explain the importance of preparing a bank Reconciliation statement
iii. Give reasons for the differences between the Cash book and the Bank Statement Balances
iv. Determine the techniques of choking accuracy of the cash Book recordings in comparison with bank entries and their resultant balance
Topic 4: Government Accounting Terminology
a). Meaning of Government Counting Terminology
i. Define the term accounting
ii. Explain the term accounting Officer
iii. Define the term sub-accounting Officer
iv. Describe the term collector of revenue
v. Explain the term Authorized Officer
vi. Describe the term Public Money
vii. Explain the term Exchequer Account
viii. Explain the meaning of Consolidated Fund
ix. Describe the meaning of Treasury
x. Describe the meaning of Paymaster General
xi. Explain the of Account Year
xii. Describe the meaning of Special fund
Topic 5: Sources Of Government Funds And Expenditure Estimates
a). Sources of Government Funds and Expenditure Estimates
i. Indentify sources of government funds and Expenditure Estimates
ii. Difference between Revenue and Capital Expenditure Estimates