FIRST TERM

Introduction to Bookkeeping and Accounting

History of Accounting in Nigeria and Worldwide

Advantages and Limitations of Accounting

Career Opportunities in Bookkeeping and Accounting

Accounting Equation and Double Entry Principle

Subsidiary Books: Purpose, Characteristics, and Functions

Preparation of Subsidiary Books

Ledger

Cash Book: Single Column and Double Column Cash Book

Discounts: Meaning and Types

Source Documents, Purpose, Characteristics, and Functions

Three-Column Cash Book

SECOND TERM

The Trial Balance 

Petty Cash Book

Accounting Concepts and Convention

Final Accounts of a Sole Trader

Final Accounts of a Sole Trader 2

The Balance Sheet

Accounts: Meaning and Classifications

Correction of Errors

THIRD TERM

Depreciation of Fixed Assets 1

Depreciation of Fixed Assets 2

Methods of Depreciation – Sum of The Year Digit and Revaluation Methods

Preparation for Depreciation

Preparation of Final Accounts with Necessary End-of-Year Adjustments

Departmental Account

The Bank Accounts and its Operations

Bank Reconciliation Statement 1

Bank Reconciliation Statement 2

Opening Entry and Recording of Subsequent Financial Transactions