Official NUC CCMAS syllabus

BED 114 — Financial Accounting for Business Educators I

BED department course · Nigerian universities

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

• explain the concept of accounting
• explain the history and development of accounting
• describe the structure of International Accounting Standard Board (IASB) and its conceptual framework
• identify source documents
• demonstrate knowledge of the principles of double entry book-keeping; and
• prepare cash books, and bank reconciliation statement and statement of a sale trader

Course contents

Introduction to business and accounting. IASB conceptual framework. Accounting Equation. Sales and Purchases. Non-Current assets and depreciation. Bad and doubtful debts. Accruals and Prepayments. Source document. Subsidiary books of accounts. Classification of accounts. Principles of double entry book-keeping. Cashbook.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study BED 114.

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