YAKILI | FORM 4 ACCOUNTING

Course / Course Details

FORM 4 ACCOUNTING

By - Secondary Accounting Tutor
0 students
16 Hours 40 Min
(0)

Course Requirements

Course Requirement: FORM 4 ACCOUNTING students are required to complete weekly assignments, participate in class discussions, and pass all exams with a minimum score of 70%. Additionally, students must maintain regular attendance and actively engage in group projects. It is imperative that all coursework is submitted on time and in accordance with the guidelines outlined in the syllabus. Failure to meet these requirements may result in a lower grade or academic probation

Course Description

Our FORM 4 ACCOUNTING course provides students with a comprehensive foundation in accounting principles and practices. This course covers key topics such as financial statements, budgeting, and financial analysis. Students will develop essential skills in recording transactions, preparing financial reports, and analyzing financial data. Join us to enhance your understanding of accounting concepts and prepare for future success in the field.

Course Outcomes

Course Outline for Form 4 Accounting: 1. Introduction to Accounting - Definition of accounting - Importance of accounting in business - Basic accounting principles 2. Accounting Equation - Understanding the accounting equation - The dual aspect concept - Balancing the accounting equation 3. Recording Transactions - Types of accounts (assets, liabilities, equity, revenue, expenses) - Debit and credit rules - Journal entries 4. Financial Statements - Preparation of income statement - Preparation of balance sheet - Analysis of financial statements 5. Cash Flow Management - Importance of cash flow - Cash flow statement - Managing cash flow effectively 6. Inventory Management - Types of inventory - Inventory valuation methods (FIFO, LIFO, weighted average) - Inventory control techniques 7. Budgeting and Forecasting - Importance of budgeting - Types of budgets (operating, financial, master) - Budgeting process 8. Internal Controls - Importance of internal controls - Types of internal controls - Implementing effective internal controls 9. Ethics in Accounting - Importance of ethics in accounting - Ethical issues in accounting - Professional codes of conduct 10. Accounting Software - Introduction to accounting software - Benefits of using accounting software - Practical exercises using accounting software This course outline is designed to provide students with a comprehensive understanding of accounting principles and practices at the Form 4 level. Through a combination of theoretical knowledge and practical exercises, students will develop the necessary skills to succeed in the field of accounting.

Course Curriculum

36 chapters
126 lectures
0 quizzes
16 Hours 40 Min total length

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1 declare and pay VAT;

5 Min

2 record transactions with VAT

5 Min

1 commercial containers;

5 Min

2 commercial containers

5 Min

3 record transactions related to commercial containers (purchase, sale, consignment, return and destruction);

5 Min

4 establish the stock card of containers.

5 Min

5 The recording of documents for purchases of goods

5 Min

6 Journalise transactions with VAT for customers (perpetual and periodic inventory procedures): • the invoice

5 Min

7 credit notes for: o return of goods and returnable containers on consignment without bonus; o post-invoice trade discount ; o post-invoice cash discount;

5 Min

1 Journalise transactions with VAT for suppliers (perpetual and periodic inventory procedures): • The invoice : o with trade and cash discount ; o with advances and payments on account. o with

5 Min

2 • Credit notes for : o return of goods and returnable containers on consignment without bonus; o post-invoice trade discount ; o post-invoice cash discount.

5 Min

1 prepare and/or define means of cash payments;

5 Min

2 journalise transactions with cash payments.

5 Min

1 journalise transactions paid by electronic money instruments (cash in, cash out, transfers of funds) ;

5 Min

1 • record business financing transactions: by contributions and by loans and related debts, deposits and cautions received.

5 Min

1 intangible and financial fixed assets (their entry (production and acquisition in cash or credit or bills) and their removal through disposals/sales)

5 Min

2 • Record transactions relating to marketable securities (determine their purchase cost, record their acquisition and their disposals)

5 Min

1 y elements of salary

5 Min

2 calculate the gross pay or salary;

5 Min

3 the various withholdings on salary (taxes and social contributions, garnishments, advances on salaries);

5 Min

4 employer deductions;

5 Min

5 establish the payslip;

5 Min

6 • record transactions on personnel expenses

5 Min

1 • keep a single cash book;

5 Min

2 keep the journal of pending accounts receivable

5 Min

3 • keep the journal of pending accounts payable.

5 Min

1 define and to describe auxiliary journals

5 Min

2 keep subsidiary journals;

5 Min

3 make journal and ledger entries from subsidiary books.

5 Min

1 make entry in various books of prime entry

5 Min

1 journal entries in various ledgers and balance off ledger accounts

5 Min

2 extract a trial balance from the ledger accounts

5 Min

1 establish a statement of comprehensive income.

5 Min

1 Adjusting Accruals

5 Min

2 adjusting Prepayments

5 Min

3 adjusting Depreciation (straight line and sumof-the-years’ digits methods).

5 Min

4 adjusting Provisions

5 Min

5 adjusting Provision for doubtful debts and bad debts

5 Min

6 adjusting Impairments

5 Min

1 differences capital and revenue expenditures with concrete illustrations

5 Min

1 to correct accounting errors generally using a journal;

5 Min

2 to correct accounting errors via a suspense account.

5 Min

1 the statement of inventory of cash in hand

5 Min

2 record differences resulting from inventory of cash in hand ;

5 Min

3 record differences resulting from inventory of cash in hand ;

5 Min

4 balance and reconcile cash in electronic money instruments

5 Min

1 the bank reconciliation statement;

5 Min

2 calculate and record depreciations on fixed assets: (straight line and sum-ofthe-years’ digits m

5 Min

1 the accounting period concept;

5 Min

2 adjust stocks and their variations

5 Min

1 the net results;

5 Min

2 establish annual final accounts from cash accounting records: balance sheet, profit and loss account.

5 Min

1 Basic notions

5 Min

2 Opening and closing a worksheet

5 Min

1 Entering of Data in a worksheet

5 Min

2 Selecting Cells

5 Min

3 Using cut, copy and Paste commands in a worksheets

5 Min

4 Performing spell-checking in worksheet

5 Min

1 Adjusting row and column area

5 Min

2 Setting currency symbol, decimal places, date and time

5 Min

3 Changing font setting

5 Min

4 Highlighting cells

5 Min

5 Setting cell alignment

5 Min

6 Setting the orientation of a cell

5 Min

7 Conditional formatting

5 Min

8 Sorting and filtering of data

5 Min

9 Inserting rows and columns

5 Min

10 Text wrapping

5 Min

11 Applying borders

5 Min

12 Protection of file with a password

5 Min

13 Printing

5 Min

14 Saving and retrieving a file

5 Min

1 Formulae and operators

5 Min

2 Definitoin of a formula

5 Min

3 State the different arithmetic operators

5 Min

4 Stating the different comparison operator

5 Min

5 Stating the reference operators

5 Min

6 Identifing the text operator

5 Min

7 Stating the sequence of evaluation of operators

5 Min

8 Carrying out calculations on a spreadsheet

5 Min

1 OHADA accounting concepts

5 Min

2 OHADA accounting conventions.

5 Min

1 Basic functions in MS Excel

5 Min

2 Definitoin of function

5 Min

3 Stating the basic functions: SUM Function, COUNT Function, COUNTBLANK function , AVERAGE Function, MAX Function, MIN Function, If function TODAY Function, NOW Function, DAYS360 Functio

5 Min

1 Types of charts

5 Min

2 Choosing the chart type for any given data

5 Min

3 Setting the chart option

5 Min

4 Setting the chart title

5 Min

5 Setting the axis title

5 Min

6 Resize a chart

5 Min

7 Move a chart

5 Min

8 Converting a chart type into another

5 Min

9 Delete a chart

5 Min

1 • Basic notions

5 Min

2 Differentiation between free and licensed software

5 Min

3 Installation of the software under various operating system

5 Min

4 Define key words: pilot site, test data, prototype, plug and play, password, management software

5 Min

5 State the differences between free and licensed software

5 Min

6 Install the “Lesage CV-6”

5 Min

1 Starting the software

5 Min

2 Creation of a company in “No third party mode

5 Min

3 Closing of the software

5 Min

4 Opening of the company

5 Min

5 Understanding the company file

5 Min

6 Modification of the parameter of a company

5 Min

7 Making entries data in “No third party mode

5 Min

8 Using cash management wizards

5 Min

9 Controlling entries

5 Min

1 Starting the software

5 Min

2 Creation of a company in “ Multiple third parties mode

5 Min

3 Closing of the software

5 Min

4 Opening of the software

5 Min

5 Modification of the parameter of a company

5 Min

6 Preparation of entries

5 Min

7 Making entries in “ Multiple third parties mode

5 Min

8 Using of cash management wizards

5 Min

9 Controlling of entries

5 Min

1 Editing invoice and management of stocks

5 Min

1 record adjustments on the disposal of financial, tangible and intangible fixed assets

5 Min

1 definitoin of the objectives and purpose of year-end accounting procedures;

5 Min

2 descriptoin of physical inventory procedures;

5 Min

3 descriptoin the organisation of inventory work

5 Min

1 journalisetransactions with trade bills: creation, collection, domiciliation, negotiation, endorsement

5 Min

1 the layout of the statement of financial position;

5 Min

2 establish a statement of financial position.

5 Min

Instructor

Secondary Accounting Tutor

Our secondary accounting tutor plays a crucial role in educating students about the principles, practices, and theories of accounting, preparing them for further studies in accounting and related fields or for careers in finance, business, or entrepreneurship.

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