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KSh250.00

KNEC FINANCIAL ACCOUNTING NOTES – MODULE I

Course outline
Introduction to accounting:
 Definition of terms used in accounting
 Users of accounting information
 Information needs
 Qualities of good accounting information
 Nature of accounting equation
 Effects of business transactions
The ledger and the trial balance
 Definition of a ledger and an account
 Importance of a ledger
 Relationship between a ledger and an account
 Classifications of ledgers
 Nature of double- entry system
 Definition of a trial balance
 Importance of a trial balance
 Balancing off of accounts
 Definition of a trial balance
 Importance of a trial balance
Types of errors and their correction
 Types of errors that do not affect the agreement of a trial balance
 Types of errors that do not affect the agreement of a trial balance
 Types of errors that affect the agreement of a trial balance
 Functions of suspense account
 Corrections of errors using a
Source documents
 Meaning of source documents
 Types of source documents
 Uses of source documents
 Relationship between source documents and books of account
Books of original entry
 Definition of books of original entry
 Classifications of books of original entries
 Preparation of books of original entry
 Posting transactions from the books of original entry to the ledger
The cashbook
 Definition of cashbook
 Types of cashbook
 Types of discounts
 Recording transactions in a cashbook
Petty cashbook
 Definition of petty cashbook
 Imprest system
 Purpose of petty cash
 Preparation of petty cashbook
Bank reconciliation statements
 Definition of bank reconciliation statements
 Purpose of preparing bank reconciliation statements
 Causes of the differences between bank statements and the cashbook balance
 Steps/procedure in preparing bank reconciliation statement
Control accounts
 Definition of control accounts
 Uses of control accounts
 Preparation of control account
Accounting concepts, conventions and bases
 Definition of accounting concepts, conventions and bases
 Types of accounting concepts, conventions and bases
Capital and revenue expenditure
 Definition of capital and revenue expenditure
 Double entry system for revenue and capital expenditure
 Classification of expenditure
Adjustments to final accounts
 Meaning of final accounts
 Purpose of final accounts adjustment
 Procedure of making adjustments in final accounts
Accounting for fixed assets
 Definition of depreciation
 Causes of depreciation
 Reasons for providing for depreciation
 Methods for providing for depreciation
 Double entry for depreciation.
 Accounting for disposal of fixed assets
 The fixed asset movement schedule
Final Accounts for sole-proprietorship
 Definition of final accounts
 Types of final accounts
 Preparation of final accounts
Non-Profit Making Organizations
 Definition of Non-profit making Organization
 Differences between Receipts and payment accounts
 Relationship between Income and Expenditure accounts
 Preparation of final accounts of Non-profit making Organizations
Emerging Trends and Issues in Financial Accounting
 Emerging trends and issues in financial accounting
 Challenges posed by emerging trends and issues in financial accounting
 Coping with the challenges posed by emerging trends and issues in       financial accounting to managing emerging financial issues

FILE FILE PAGES: 158

FILE FORMAT:PDF

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KSh300.00
KSh300.00

KNEC Marketing Management Notes

File Format: pdf

File Pages:123

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KSh300.00

These notes are well summarized for use by those teaching KNEC courses a
students taking the course. They cover the topics listed below in detail.
Topic 1: Supply Department
Topic 2: Purchasing function
Topic 3: Stock control
Topic 4: Warehousing
Topic 5: Receiving, Inspection and issuing Goods
Topic 6: Storage and preservation of materials
Topic 7: Security and safety in the warehouse
Topic 8: Stores layout
Topic 9: Materials identification
Topic 10: Introduction to transport
Topic 11: Physical distribution
Topic 13: Control of transport industry
Topic 14: Emerging trends and issues in supplies and transport management

Number of Pages: 129 Pages
File size: 17 MB

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College Resources

KNEC Cost Accounting Notes

KSh249.00
KSh249.00

Number of Pages: 114 Pages

File size: 15.7 MB
Suitable for: Certificate, Diploma, University and Professional Courses

Topics Covered:

The following topics has been covered. click on the topics titles to open

Topic 1: Introduction to costing accounting
Topic 2: Elements of cost and cost behaviour
Topic 3: Material costing
Topic 4: Labour costing
Topic 5: Costing for overheads
Topic 6: Process costing
Topic 7: Contract costing
Topic 8: Batch costing
Topic 9: Factory job costing
Topic 10: Service costing
Topic 11: Emerging issues in cost accounting

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KSh200.00

KNEC Financial Accounting  Module I  Notes

Number of Pages: 158 Pages
File size: 18.1 MB
Suitable for: Certificate, Diploma, University and Professional Courses

Topics Covered:

Topic 1: Introduction to accounting:
Topic 2: The ledger and the trial balance
Topic 3: Types of errors and their correction
Topic 4: Source documents
Topic 5: Books of original entry
Topic 6: The cashbook
Topic 7: Petty cashbook
Topic 8: Bank reconciliation statements
Topic 9: Control accounts
Topic 10: Accounting concepts, conventions and bases
Topic 11: Capital and revenue expenditure
Topic 12: Adjustments to final accounts
Topic 13: Accounting for fixed assets
Topic 14: Final Accounts for sole-proprietorship
Topic 15: Non-Profit Making Organizations
Topic 16: Emerging Trends and Issues in Financial Accounting

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