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Chapter 1

INTRODUCTION TO FINANCIAL ACCOUNTING

• What is Accounting?
• The Accounting Process
• Other characteristics of accounting 
• The Role of Accounting in an Organization
• Excercise Chapter 1

Chapter 2

ACCOUNTING EQUATION AND DOUBLE ENTRY

• Accounting Concepts
• Accounting Equation 
• A startup business worked out Example
• The Debit and Credit Rule 
• Capital and revenue expenditure
• Recording goods-special considerations 
• Exercise Chapter 2

Chapter 3

ACCOUNTING RECORDS

• Vouchers
• Accounting Journals/ Daybooks
• Sales Journals
• Purchase Journals
• Return Journals
• Cash Book
• General Journal
• Ledgers
• Control Accounts

Chapter 4

ACCOUNTING CYCLE

• The Accounting Cycle
• Posting
• Balancing of Accounts
• Trial Balance
• Exercise Chapter 4

Chapter 5

INVENTORY- MANAGEMENT & CONTROL

• Inventory
• Inventory Recording Systems
• Inventory Valuation

Chapter 6

RECEIVABLE MANAGEMENT

• Receivable Management & Control
• Bad Debt Expense
• Allowance for Doubtful Debt

Chapter 7

Non-Current Asset

• Non-Current Assets
• Depreciation
  • Recording Depreciation
  • Depreciation-Other Considerations
• Disposal of Assets