CE Accounting-A Summary

?000 - 2002 All rights reserved. Reproduction with permission of copyright owner. Further reproduction is prohibited. Authors:  H.F.Ng

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Objectives & Aims

The Objective of the examination is to test candidates' understanding of the basic principles & methods of accounting & their application to practical situation.

Exam Format

The exam will consist of one paper of 2 1/2 hours of duration. There will be 2 sections, A & B.  Section A (short questions) will carry 42 % of the total marks & there will be a choice of 3 out of 4 questions. Section B (problems) will carry 58 % of the total marks and there will be a choice of 2 out of 3 questions.

 

Revision Notes

Introduction to double-entry; Ledger & Accounting Classification; Trial Balance; Balancing day adjustments; Correction of errors; Incomplete Records; Bank Reconciliation; Income & Expenditures VS Receipts & Payment Accounts
Final Accounts for sole trader; Manufacturing Accounts; Partnership & Company Accounts
Control Accounts & Sectional Balancing of Ledgers; Simple Interpretation of financial statement & accounting ratios; Basic Accounting Concepts

Note: This set of WebPages is meant to help you in your revision. You have to refer to your textbook when doing your revision.