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Financial Statements of a manufacturing entityĨ.1 Manufacturing Statement for productionĩ.1 Objectives of Not- for- profit organizationsĩ.2 Statement of Incomes and Expenditures.

Analyse financial statements by use of ratios and statement of cash flowsġ.2 The objective of Financial AccountingĢ.1 The Source documents such as receipts and invoicesĢ.2 The Books of Prime entry/Original Entry from the journals, cashbooks ,Petty cash books and registers.

Comply with the regulatory framework in the accounting field.

Prepare basic financial statements of sole traders, partnerships, companies, manufacturing entities and not for profit organizations.

Prepare books of original entry and basic ledger accounts under the double entry system.

This paper is intended to introduce the candidate to the overall objective of accounting, regulations, the accounting treatment and presentation of basic transactions and preparation and analysis of financial statements.Ī candidate who passes this paper should be able to: