This course is designed to provide the students with the basic knowledge of accounting procedures in partnership and other special accounts. Furthermore, it is designed and structured for student to develop and increase their knowledge/ understanding of the procedures and methods for preparing company financial statements.
On completion of this module the students should be able to:
- Know changes in the constitution of partnerships and the accounting procedures.
- Understand joint ventures accounts.
- Understand Insurance claim s for losses.
- Know Contract Accounts.
- Understand containers Accounts.
- Understand investments account.
- Understand Bills of Exchange.
- Understand Hire Purchase Accounts.
- Understand the Accounts and records of limited liability companies.
- Understand Branch Accounts.
- Understand Consignment/goods on sale or return.
- Know royalties accounts.
All information and data for this course material are generated from various secondary sources such as the ICAN study pack, tertiary institution course material, online journals and articles, and other relevant webpages.
This course material is very fundamental to student of tertiary institution in the pursuit of academic excellence, as well as in workplace. The aim of this study material is to provide relevant insight for developing their knowledge and to carry out assignments.
Under no circumstance should the course material be used for illegal purposes whatsoever. They are all structurally design for reading conveniences and to create introductory knowledge for student who may wish to venture into accounting field of study.
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