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Course / Course Details

Lowersixth Accounting

  • High School Accounting Tutor image

    By - High School Accounting Tutor

  • 0 students
  • 166 Hours 40 Min
  • (0)

Course Requirements

Completing all assigned readings, participating in class discussions, submitting all assignments on time, and actively engaging in group projects. Additionally, students must maintain a high level of attendance and actively participate in all class activities.

Course Description

Students will learn basic accounting concepts, terminology, and procedures to develop a strong foundation in financial literacy. This course will cover topics such as journal entries, financial statements, and budgeting to prepare students for more advanced accounting courses in the future.

Course Outcomes

This course is designed to introduce students to basic accounting principles and practices. Students will learn how to prepare financial statements, analyze financial data, and understand the role of accounting in business operations. Course Objectives: - Understand the basic principles of accounting - Prepare financial statements including balance sheet, income statement, and cash flow statement - Analyze financial data to make informed business decisions - Understand the role of accounting in business operations Course Topics: 1. Introduction to Accounting 2. The Accounting Equation 3. Financial Statements 4. Accounting for Merchandising Businesses 5. Accounting for Inventory 6. Accounting for Cash 7. Accounting for Receivables 8. Accounting for Payables 9. Financial Statement Analysis 10. The Role of Accounting in Business Operations Assessment: - Quizzes and exams - Assignments - Class participation Textbook: - Accounting Principles by Jerry J. Weygandt Prerequisites: None Note: This course outline is subject to change at the discretion of the instructor.

Course Curriculum

  • 61 chapters
  • 377 lectures
  • 74 quizzes
  • 166 Hours 40 Min total length
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1 The users of accounting information1
3 Min

The users of accounting information1

2 The users of accounting information1 [Quiz]
N/A

3 Management accounting
3 Min

4 Management accounting [Quiz]
N/A

5 Terms used in cost accounting
3 Min

Terms used in cost accounting

6 Terms used in cost accounting [Quiz]
N/A

7 Cost accounting
3 Min

Cost accounting

8 Cost accounting [Quiz]
N/A

9 Introduction and Definition of accounting
5 Min

10 Introduction and Definition of accounting [Quiz]
N/A

11 Definition of bookkeeping
5 Min

12 Definition of bookkeeping [Quiz]
N/A

13 The different users of accounting information
5 Min

14 The different users of accounting information [Quiz]
N/A

15 Objectives of accounting
5 Min

16 Disadvantages of subsidiary Books
4 Min

17 Objectives of cost accounting 2
5 Min

18 Branches of accounting
5 Min

19 Branches of accounting [Quiz]
N/A

20 Differences accounting and bookkeeping
5 Min

21 Differences accounting and bookkeeping [Quiz]
N/A

22 Attributes of good accounting information.
5 Min

23 Attributes of good accounting information. [Quiz]
N/A

24 objectives of accounting
5 Min

25 objectives of accounting [Quiz]
N/A

26 the history and evolution of accounting
5 Min

27 the history and evolution of accounting [Quiz]
N/A

1 10. Definition of an entity
5 Min

2 Definition of an entity [Quiz]
N/A

3 Identifying the role and place of entities in economic life
5 Min

4 Identifying the role and place of entities in economic life [Quiz]
N/A

5 Differentiating and classifying entities
5 Min

6 Differentiating and classifying entities [Quiz]
N/A

7 Functions of an entity
5 Min

8 Functions of an entity [Quiz]
N/A

9 Presentation of the internal organization of an entity
5 Min

10 Presentation of the internal organization of an entity [Quiz]
N/A

11 The partners of an entity
5 Min

12 The partners of an entity [Quiz]
N/A

13 factors of production used by entities
5 Min

14 Factors of production used by entities [Quiz]
N/A

15 The operating cycles of various types of entities
5 Min

16 The operating cycles of various types of entities [Quiz]
N/A

1 Intoduction and definition of OHADA Financial Accounting
5 Min

2 Introduction and definition of OHADA Financial Accounting [Quiz]
N/A

3 Introduction and definition of the financial position of an entity
5 Min

4 Introduction and definition of the financial position of an entity [Quiz]
N/A

5 Components of the financial position of an entity
5 Min

6 20. Components of the financial position of an entity [Quiz]
N/A

7 Presentation of the financial position of an entity
5 Min

8 Presentation of the financial position of an entity [Quiz]
N/A

9 Introduction to Analyzing Transactions
5 Min

10 Introduction to Analyzing Transactions [Quiz]
N/A

11 The Basic Accounting Equation
5 Min

12 The Basic Accounting Equation [Quiz]
N/A

13 Steps in Analyzing Transactions
5 Min

14 Steps in Analyzing Transactions [Quiz]
N/A

15 Common Mistakes in Analyzing Transactions
5 Min

16 Common Mistakes in Analyzing Transactions [Quiz]
N/A

17 Introduction and definition of Ledger account
5 Min

18 Introduction and definition of Ledger account [Quiz]
N/A

19 Types of ledger accounts
5 Min

20 Types of ledger accounts [Quiz]
N/A

21 Specimen of a ledger account
5 Min

22 Specimen of a ledger account [Quiz]
N/A

23 Recording transactions in ledger accounts
5 Min

24 Recording transactions in ledger accounts [Quiz]
N/A

25 Balancing off accounts
5 Min

26 Balancing off accounts [Quiz]
N/A

27 Introduction and definition of trial balance
5 Min

28 Introduction and definition of trial balance [Quiz]
N/A

29 Posting from ledger to trial balance
5 Min

30 Posting from ledger to trial balance [Quiz]
N/A

31 Types of trial balance ( 2- Column trial balance )
5 Min

32 Types of trial balance ( 2- Column trial balance ) [Quiz]
N/A

33 Types of trial balance ( 4- Column trial balance )
5 Min

34 Types of trial balance ( 4- Column trial balance ) [Quiz]
N/A

35 Types of trial balance ( 6- Column trial balance )
5 Min

36 Types of trial balance ( 6- Column trial balance ) [Quiz]
N/A

37 Types of trial balance ( 8- Column trial balance )
5 Min

38 Types of trial balance ( 8- Column trial balance ) [Quiz]
N/A

39 Introduction to Accounting Transfers
5 Min

40 Introduction to Accounting Transfers [Quiz]
N/A

41 Importance of Regrouping and Separating Accounts
5 Min

42 Importance of Regrouping and Separating Accounts [Quiz]
N/A

43 Importance of Regrouping and Separating Accounts
5 Min

44 Importance of Regrouping and Separating Accounts [Quiz]
N/A

45 Importance of Regrouping and Separating Accounts
5 Min

46 Importance of Regrouping and Separating Accounts [Quiz]
N/A

47 Adjusting Entries for Transfers
5 Min

48 Adjusting Entries for Transfers [Quiz]
N/A

49 Introduction to Reciprocal Accounts
5 Min

50 43. Introduction to Reciprocal Accounts [Quiz]
N/A

51 44. Importance of Identifying Reciprocal Accounts
5 Min

52 Importance of Identifying Reciprocal Accounts [Quiz]
N/A

53 45. Identifying and reconciling reciprocal accounts.
5 Min

54 Identifying and reconciling reciprocal accounts. [Quiz]
N/A

55 history of the OHADA law
5 Min

56 history of the OHADA law [Quiz]
N/A

57 Codification of OHADA accounting system ( the meaning of figures 9 in the codification with 3 digits and above and meaning of codification with 3 digits and above ending with 1 to 8)
5 Min

58 Codification of OHADA accounting system ( the meaning of figures 9 in the codification with 3 digits and above and meaning of codification with 3 digits and above ending with 1 to 8) [Quiz]
N/A

59 Classes of OHADA accounting system ( CLASS 1: permanent resources )
5 Min

60 Classes of OHADA accounting system ( CLASS 1: permanent resources ) [Quiz]
N/A

61 Classes of OHADA accounting system ( CLASS 2: long term assets accounts )
5 Min

62 Classes of OHADA accounting system ( CLASS 2: long term assets accounts ) [Quiz]
N/A

63 Classes of OHADA accounting system ( CLASS 3: inventories account )
5 Min

64 Classes of OHADA accounting system ( CLASS 3: inventories account ) [Quiz]
N/A

65 Classes of OHADA accounting system ( CLASS 4: third parties account)
5 Min

66 Classes of OHADA accounting system ( CLASS 4: third parties account) [Quiz]
N/A

67 Classes of OHADA accounting system ( CLASS 5: treasures account )
N/A

68 Classes of OHADA accounting system ( CLASS 5: treasures account ) [Quiz]
N/A

69 Classes of OHADA accounting system ( CLASS SIX:ordinary activities expenses )
5 Min

70 Classes of OHADA accounting system ( CLASS SIX:ordinary activities expenses ) [Quiz]
N/A

71 Classes of OHADA accounting system ( CLASS 7: ordinary activities revenue)
5 Min

72 Classes of OHADA accounting system ( CLASS 7: ordinary activities revenue) [Quiz]
N/A

73 Classes of OHADA accounting system ( CLASS 8: account for other charges and income
5 Min

74 Classes of OHADA accounting system ( CLASS 8: account for other charges and income [Quiz]
N/A

75 Introduction to Accounting Systems
5 Min

76 Introduction to Accounting Systems [Quiz]
N/A

77 Importance of Accounting Systems
5 Min

78 Importance of Accounting Systems [Quiz]
N/A

79 Introduction to Financial Statements
5 Min

80 Introduction to Financial Statements [Quiz]
N/A

81 Types of Financial Statements
5 Min

82 Types of Financial Statements [Quiz]
N/A

83 Components of Financial Statements(Income Statement
5 Min

84 Components of Financial Statements(Income Statement [Quiz]
N/A

85 Components of Financial Statements(Balance Sheet)
5 Min

86 Components of Financial Statements(Balance Sheet) [Quiz]
N/A

87 Components of Financial Statements(Cash Flow Statement)
5 Min

88 Components Financial Statements(Cash Flow Statement) [Quiz]
N/A

89 Steps in Preparing Financial Statements
5 Min

90 Steps in Preparing Financial Statements [Quiz]
N/A

1 Introduction to the OHADA Financial Accounting Cycle
5 Min

2 Introduction to the OHADA Financial Accounting Cycle [Quiz]
N/A

3 Overview of the OHADA Financial Accounting Cycle
5 Min

4 Overview of the OHADA Financial Accounting Cycle [Quiz]
N/A

5 Sketching of an accounting cycle
5 Min

6 Sketching of an accounting cycle [Quiz]
N/A

7 Recording transactions in the journal
5 Min

8 Recording transactions in the journal [Quiz]
N/A

9 Posting journal entries to ledger accounts
5 Min

10 Posting journal entries to ledger accounts [Quiz]
N/A

11 Balancing off ledger accounts
5 Min

12 Balancing off ledger accounts [Quiz]
N/A

13 Establishing a trial balance
5 Min

14 Establishing a trial balance [Quiz]
N/A

15 Presentation of simple financial statements
5 Min

16 Presentation of simple financial statements [Quiz]
N/A

1 Introduction and definition to VAT
5 Min

2 Introduction and definition to VAT [Quiz]
N/A

3 Record specific formation modalities
5 Min

1 Introduction and definition of the financial position of an entity
5 Min

2 Record specific formation procedures on companies
5 Min

1 Define taxation and tax
5 Min

2 Identify sources of fiscal law
5 Min

3 Define canons of taxation
5 Min

4 Describe the Cameroon taxation system (Tax administrative units, tax regimes, classification of taxes).
5 Min

1 Identify and define some basic notions on company tax computation (scope, rates, process of adjusting accounting profit to taxable profit).
5 Min

2 Determine advances on company tax and annual tax liability (advances on turnover, on purchases, on income from securities, on income from real estates)
5 Min

3 Carry out fiscal analysis of expenses (deductibility, general conditions for deductibility of expenses, specific limits for deductibility).
5 Min

4 Carry out fiscal analysis of revenues (taxable and non-taxable revenues).
5 Min

5 Prepare Statistics and Tax Returns for the declaration of the company tax (Tables T6/CF1, T7/CF1A, T8/CF1B, T9/CF1 Quater).
5 Min

6 Identify taxpayers’ obligations, pay and record the company tax
5 Min

1 Define rules on profit appropriation for each type of entity;
5 Min

2 Determine the net profit for appropriation.
5 Min

3 Identify the essential elements of the net profit for appropriation;
2 Min

1 Establish the project for the appropriation of net results;
5 Min

2 Journalise transactions on the appropriation of net result for the period.
5 Min

3 Determine dividends and payment of tax on dividend.
5 Min

1 Define cost and management accounting and identify the objectives;
5 Min

2 Differentiate cost accounting from management accounting and financial accounting
5 Min

3 Identify the importance of putting in place a cost and management accounting system for an entity;
5 Min

4 Define the notions of cost, margin, costing results, analysis centres or systems
5 Min

5 Identify the different types of production (on order, batch, job, to be stored etc);
5 Min

6 Identify and schematise production and distribution processes.
5 Min

7 Terms used in cost accounting
3 Min

Terms used in cost accounting

8 Management accounting
3 Min

Management accounting

9 Cost accounting
3 Min

Cost accounting

1 Identify incorporable/absorbed, non-incorporable/nonabsorbed expenses and additional or extra expenses;
5 Min

2 Classify expenses in cost accounting;
5 Min

3 Sketch the process of distribution of expenses;
5 Min

4 Sketch the process of distribution of expenses;
5 Min

5 Define costing terminologies like cost centres, relevant cost, irrelevant cost, controllable costs, etc
5 Min

1 Determine stock levels and graphically illustrate them
5 Min

2 Define and calculate EOQ
5 Min

3 Define and calculate optimal number of orders
5 Min

4 Graphically illustrate the EOQ
5 Min

1 Identify remuneration systems and methods
5 Min

1 To value receipts into stock;
5 Min

2 To identify the need of stock valuation.
5 Min

3 To value issues from stock
5 Min

1 prepare a sales ledger control account;
5 Min

2 prepare a purchases ledger control account.
5 Min

1 Identify cost centres under full costing
5 Min

2 • identify the various steps of full cost calculation
5 Min

3 Allocate, apportion and absorb overheads to cost centres under the traditional full costing method using overhead analysis sheets/tables
5 Min

4 • Calculate purchase cost, production cost, nonmanufacturing cost (distribution and administration costs) and the cost price
5 Min

5 • Calculate over or under absorption of overheads
5 Min

6 • Evaluate the impact of products in process, byproducts, intermediate products and residual products on production cost.
5 Min

1 Calculate costing results per product, per order and per process;
5 Min

2 Differentiate financial from cost accounting information
5 Min

3 To compare financial and cost accounting results;
5 Min

1 • Calculate costing results per product, per order and per process;
5 Min

2 Give the pre-requisite and procedures of job and batch costing
5 Min

3 Present the job cost cards
5 Min

4 Apply the ABC costing principles in job and batch costing.
5 Min

5 • Present costing profit and loss account.
5 Min

1 Define contract costing
5 Min

2 • Identify the features of contract costing
5 Min

3 • Account for contract plant and progress payment.
5 Min

4 Value the work in progress (WIP)
5 Min

5 Account for profit on uncompleted contracts
5 Min

6 Present the contract account
5 Min

7 Present the contract profit and loss account.
5 Min

8 Account for long term contract
5 Min

1 Define and identify the scope of process costing
5 Min

2 Identify process cost units
5 Min

3 Value works in progress (using FIFO and weighted average cost) and equivalent units
5 Min

4 • Calculate process losses (abnormal and normal)
5 Min

5 Calculate process gains (abnormal)
5 Min

6 Account for processes with by- products and joint product
5 Min

7 • Account for waste and scraps in process costing.
5 Min

1 • Define key concepts
5 Min

2 Characteristics of Accounting software
5 Min

3 Advantages and disadvantages of Accounting software
5 Min

1 Differentiate free software from licensed software
5 Min

1 Install software in various operating environments
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 compan
5 Min

5 Understanding the company file
5 Min

6 • Modification of the parameters of a company
5 Min

7 Making entries data in “No third party ” mode
5 Min

8 Using management cash desk wizards
5 Min

9 • Control of entries
5 Min

1 Creating a company in multiple third party mod
6 Min

2 • Closing of the software
5 Min

3 Opening of the company
5 Min

4 Modification of the parameters of a company
5 Min

5 Preparation of entries
5 Min

6 Typing entries in multiple third party mode
5 Min

7 Management cash desk wizards
5 Min

8 Control of entries
5 Min

9 Management of fixed assets
5 Min

1 Creation of a company with analytical centers
5 Min

2 Creation of a company with analytical centers
5 Min

3 Preparation of centers
5 Min

4 Accounting entries
5 Min

5 Accounting entries
5 Min

6 • Re-posting of lines
5 Min

7 • Editing the analytical statements
5 Min

8 Using of cash and bank entries wizards in analytical mode
5 Min

9 Management of cash desk wizard in analytical mode
5 Min

10 • Management of fixed assets in cost accounting mode
5 Min

1 Install of the software in various operating environment
5 Min

1 Treatment of data in the year N-1
5 Min

2 Treatment of data in the year N
5 Min

1 • Distinguish formulae with relative references from formulae with absolute references
5 Min

2 To translate an algorithm or a conditional flow chart to excel calculation and formulae
5 Min

3 • Use the functions: SUM; SUMIF; PRODUCT; DAYS360, SUM INT, COUNTIF, CONCATENATE, LEFT, RIGHT, AND, OR, MIN, MAX, ROW, ROUND, RANK; TODAY; RESEARCH; …
5 Min

4 Make the different conditional layout
N/A

5 • Make calculation on data that appears on different sheets
5 Min

6 • Overlap the logical function IF with no more than three conditions
5 Min

7 Sort and filter data
5 Min

8 Protect the file with the password
5 Min

9 Print his work
5 Min

10 Save and retrieve a file
5 Min

1 List and briefly define IAS and IFRS that are in force;
5 Min

2 Identify the bodies that issue IAS and IFRS.
5 Min

3 List and define the different accounting concepts
5 Min

4 Define GAAP
5 Min

1 Define an entity;
5 Min

2 Identify the role and place of entities in economic life;
5 Min

3 Differentiate and classify entities
5 Min

4 Identify the various functions of an entity;
5 Min

5 Present the internal organization of an entity;
5 Min

6 Identify the partners of an entity;
5 Min

7 Identify factors of production used by entities
5 Min

8 Present the operating cycles of various types of entities
5 Min

1 Define and present the financial position of an entity
5 Min

2 Analyse transactions;
5 Min

3 Record transactions in ledger accounts;
5 Min

4 Balance off accounts
5 Min

5 Present a trial balance using account balances (two, four, six and eight columns trial balances)
5 Min

6 Carry out accounting transfers by regrouping and separating accounts
5 Min

7 Identify and reconcile reciprocal accounts.
5 Min

1 Briefly narrate the history of the OHADA law;
5 Min

2 Use the chart of accounts (classification and codification of accounts, the organisation of accounts, the accounting
5 Min

3 Define the accounting systems of keeping accounts and preparation of financial statements)
5 Min

1 Sketch an accounting cycle;
5 Min

2 Record transactions in the journal;
5 Min

3 Post journal entries to ledger accounts;
5 Min

4 Balance off ledger accounts;
5 Min

5 Establish a trial balance;
5 Min

6 Present simple financial statements.
5 Min

1 Identify the domain of application of VAT;
5 Min

2 Identify the rates of VAT in Cameroon;
5 Min

3 Determine the VAT invoiced and VAT recoverable.
5 Min

4 Calculations and recording of VAT
5 Min

5 Declaration and Payment of VAT (with the use of VAT returns).
5 Min

1 Define the prepaid tax on purchases
5 Min

2 Identify its taxable and exempted transactions;
5 Min

3 Determine the value of the prepaid tax;
5 Min

1 Define and classify commercial containers;
5 Min

2 record transactions related to commercial containers (purchase, sale, consignment, renting, loan, return and destruction);
5 Min

3 Establish the stock bin card of containers
5 Min

1 o journalise transactions with VAT and the prepaid tax on purchases for the customer (perpetual and periodic inventory):
5 Min

2 the purchase invoice:
5 Min

3 credit notes related to purchase invoices for
5 Min

4 debit notes for undercharged purchases (unit price and quantity).
5 Min

1 The recording of documents for sales of goods and accessory revenues for trading entities
5 Min

2 credit notes related to sales invoices for
5 Min

3 debit notes for undercharged sales (unit price and quantity)
5 Min

1 record manufacturing business transactions with VAT (purchases, storing and issuing of raw materials for manufacturing, production, storing and issue of products for sales, sales of produc
5 Min

1 Define accounting
5 Min

2 Define bookkeeping;
5 Min

3 Differentiate accounting from bookkeeping ;
5 Min

4 Identify the objectives of accounting;
5 Min

5 Narrate the history and evolution of accounting
5 Min

6 Identify the different branches in accounting;
5 Min

7 Identify the various types of accountants
5 Min

8 dentify the different users of accounting information;
5 Min

9 List the attributes of good accounting information
5 Min

1 Record transactions for service entities (purchases and sales);
5 Min

2 Record transactions for engineering entities (purchases and sales).
5 Min

1 creation
5 Min

2 payment
5 Min

3 endorsement
5 Min

4 dishonour
5 Min

5 renewal of bills
5 Min

1 Record payments with cash in hand
5 Min

2 Record payments through financial institutions (banks, giro banks, microfinance institutions)
5 Min

3 Record payments with electronic money instruments (tomcards, mobile money, electronic wallets, …).
5 Min

1 Define the financial position of the business;
5 Min

2 Present the financial position of the business;
5 Min

3 Present the balance sheet equation
5 Min

4 Apply the duality concept.
5 Min

1 Define the double entry principle;
5 Min

2 Analyse transactions;
5 Min

3 Record transactions in ledger accounts;
5 Min

4 Calculate the balance of an account;
5 Min

5 Calculate the balance of an account;
5 Min

6 Present a trial balance.
5 Min

1 establish a statement of comprehensive income for a sole trader
5 Min

2 establish a statement of financial position for a sole trader.
5 Min

1 define day books
5 Min

2 present the accounting cycle;
5 Min

3 identify the various daybooks to be kept and their uses
5 Min

4 define a sales day book and present its layout;
5 Min

5 record credit sales (with and without VAT) in sales day books
5 Min

6 post entries from sales day books
5 Min

1 define a purchases day book and present its layout;
5 Min

2 define a purchases day book and present its layout;
5 Min

3 post entries from the purchases day book
5 Min

1 record returns inwards (sales returns) in the return inwards journal
5 Min

2 post entries from the sales returns’ day book.
5 Min

3 record returns outwards (purchases returns) in the returns outwards journal
5 Min

4 post entries from the purchases returns day book
5 Min

1 record transactions in the single-column, double-column and triple-column cash book
5 Min

2 post entries from the cash book.
5 Min

1 define a journal and present its layout;
5 Min

2 record transactions in the journal
5 Min

3 post entries from the journal.
5 Min

1 present the layout of a petty cash book;
5 Min

2 record transactions in the petty cash book.
5 Min

1 define trial balance and state its uses
5 Min

2 enumerate and explain elements of trial balance
5 Min

3 prepare a trial balance
5 Min

1 Treat the following end of year adjustments
5 Min

2 Impairments and other sundry adjustments
5 Min

1 identify and define common types of accounting errors;
5 Min

2 correct accounting errors generally using a journal;
5 Min

3 correct accounting errors via a suspense account
5 Min

1 prepare an updated cash book;
5 Min

2 prepare a bank reconciliation statement.
5 Min

Instructor

High School Accounting Tutor

Our high school accounting tutor plays a vital role in helping students grasp fundamental accounting principles and develop essential financial skills. 

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  • Duration 166 Hours 40 Min

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  • Category: Lowersixth Arts

  • 74 Quizzes

  • Language: English

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