Official NUC CCMAS syllabus

ENT 102 — Elements of Book-Keeping

ENT department course · Nigerian universities

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

demonstrate knowledge of book keeping and its relevance to business sustainability
appreciate why ventures fail due to poor record keeping; and
identify the required accounting records needed for small and growing ventures

Course contents

This course covers the importance of accounting record keeping. Nature and scope of Bookkeeping. Double entry bookkeeping systems. The trial balances. Accruals. Prepayment and adjustments. Classification of expenditure between capital and revenue. Record keeping systems for small businesses.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ENT 102.

ENT 102 — Elements of Book-Keeping

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

Course contents

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