Accounting Grade 9
Accounting Grade 9
Accounting Grade 9
The Double Entry System of Book Outline the double entry system of
keeping book keeping
Process accounting data using the
double entry system
Identification of Head of Accounts
and their nature
Effects of transactions on
Accounting Equation
Book of Prime Entry - The General Brief introduction of books of prime
Journal entry
The use of general journal in
recording of transactions.
Format of how to use General
Journal in recording double entries.
Mid Term Examination
Worksheet 2
Ledger Accounts & Trial Balance Understand and explain the use of
ledger accounts
Process to post the entries in ledger
accounts
Understand and explain the process
of balancing off the ledger accounts
Preparation of Trial Balance
Purpose of trial balance
What does it show?
Cash Book & Petty Cash Book Explain the use of and process
accounting data in the books of
prime entry: cash book, petty cash
book.
Distinguish between and account
for trade discount and cash
discounts.
Explain the dual function of the
cash book as a book of prime entry
and as a ledger account for bank &
cash.
Explain the use of and record
payments and receipts made by
bank transfers and other electronic
means.
Explain and apply the impress
system of petty cash book.
Revision for Final Term of all the Revision from Past Papers covering
topics covered in Grade IX from 2017 onwards.