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Principles of Accounts Notes

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Principles of Accounts Notes 2017-07-22T09:46:59+00:00


ZIMSEC Principles of Accounts Notes

  1. Sales Ledger
    1. Entries into the Sales Ledger
  2. Purchases Ledger
    1. Entries into the Purchases Ledger
  3. General Ledger
    1. Entries into the General Ledger
  4. Balancing of accounts
    1. Balancing off the Accounts Example
  1. An introduction to Accounting concepts:
    1. Money measurement concept and Historical cost concept
    2. The Going concern concept and Substance over form
    3. The Accruals concept and the Materiality concept
    4. The Prudence concept and the Business entity concept


  1. Prepayments and Accruals
  2. Depreciation
  3. Provision for Doubtful Debts
  1. Capital and Revenue Expenditure
  2. Account for Capital and Revenue Expenditure
  3. Effects of improper classification of capital and revenue expenditure
  1. Introduction to Control Accounts
  2. Purchases Control Accounts
  3. Sales Control Accounts
  1. Bank Reconciliation Statement
  2. Preparation of bank reconciliation statement
  3. Bank reconciliation statement and bank overdraft
  4. Accounting Ratios
  1. Introduction
  2. Statement of Affairs
  3. Missing figures
  1. Introduction
1) Introduction
1) Introduction