Official NUC CCMAS syllabus

ACC 101 — Introduction to Financial Accounting I

ACC department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• describe the nature and scope of accounting
• differentiate between bookkeeping and accounting
• discuss the objectives of financial accounting
• appreciate various branches of accounting; and methods of recording accounting data using manual and electronic devices
• prepare basic accounting records from primary books to extraction of trial balance
• correct basic posting errors; and

Course contents

The nature and scope of accounting. Definition of bookkeeping and accounting. Differences and similarities between bookkeeping and accounting. Objectives of financial accounting, financial accounting cycle, various branches of accounting, methods of recording accounting data using manual and electronic devices.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 101.

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