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Introduction to - What are companies? 5.14 Computerized - Different accounting
5.10 simple - Share capital and reserve Accounting packages
Company - Issue of shares at PAR; PREMIUM; - Rationale for computerized
Accounts DISCOUNT accounting system
- Over and under subscriptions - Components of a
- Allotment and calls on shares, forfeiture of computerized accounting system
shares - Selecting a good
- Preparation of statements of financial computerized accounting system
performance and appropriation account and - Challenges of a computerized
the statement of financial position accounting system
- Published accounts: Components of a - Current trends in
complete set of published financial computerized accounting software.
statements 5.15 Group - Consolidated income
- Published financial statements – (describe a Accounts statement and consolidated statement of
complete set of published financial financial position (simple group structures
statements but not preparation) comprising a holding company and one
Partnership - Basic contents of partnership agreement subsidiary company and/or one associate
5.11 Accounts - Provision of Kenya Partnership Act (Cap company)
29) - Consolidated cash flow
- Partnership statement of financial statement
performance and appropriation account 5.16 Other Areas - Petty cash book
- Partners current account and statement of - Methods of classifying expenditure
financial position between capital & revenue
- Financial statements to reflect elementary - Emerging issues and trends in Financial
changes in partnership such as admission, Accounting
retirement and dissolution.