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SS1 Accounting Past Questions and Answers

FIRST TERM

  • Meaning Of Accounting
  • The History of Accounting
  • Accounting As A Profession
  • Future Prospects
  • Users of Accounting Information
  • Accounting Equation
  • The Need For Book Keeping And Accounting
  • Keeping of Accounting Records As A Soul of Business
  • Valuation of Stock
  • Valuation of Assets
  • Determination Debtors And Creditors
  • Conservation of Assets
  • The Concept of Accounting Ethics
  • Accounting Ethics: Honesty, Transparency & Integrity
  • Benefits of Accounting Ethics To The Profession & Society
  • Meaning of Source Documents
  • Types of Source Documents
  • Meaning of Subsidiary Books
  • Reasons For Subsidiary Books
  • Types of Subsidiary Books
  • Preparation of Subsidiary Books

    • SECOND TERM

  • Meaning of Double Entry
  • Principles And Rules of Double Entry
  • Application of The Rules With Ordinary Cash Book
  • Double Column Cash Book With Emphasis On Contra-Entry
  • Preparation of Double Column Cash Book
  • The Three-Column Cash Book With Discounts Well Explained
  • Preparation of Three-Column Cash Book
  • The Ledgers – Meaning And Types
  • Application To Double Entry Book Keeping From Cash Book
  • Petty Cash Book: Meaning/Definition
  • Advantages of Petty Cash Book
  • Preparation of Petty Cash book
  • Meaning of Trial Balance
  • Rules of Trial Balance
  • Uses of Trial Balance
  • Trial Balance: Formation Layout
  • Steps To Extract Balances From A Ledger Account
  • Preparation of Trial Balance
  • General Journal: Meaning And Definition
  • Uses of The General Journal
  • Advantages of A General Journal
  • Errors In Accounting
  • Errors That Affect The Trial Balance
  • Errors That Do Not Affect The Trial Balance
  • Correction of Errors And Preparation
  • Meaning of Suspense Account
  • Location And Correction of Errors
  • Personal Account, Impersonal Account, And Real And Nominal Account

    • THIRD TERM

  • Bank Reconciliation Statement: Meaning/Definition
  • Bank Statement
  • Interpretation of Bank Statements
  • Adjustments of Cash Books
  • Preparation of Bank Reconciliation
  • Define Accounting Concept.
  • The Accounting Concepts: Entity Concept, Going Concept, Money Measurement
  • Trading Account: Meaning/Definition
  • Terminologies Used In Trading Account
  • Preparation of Trading Account
  • Profit And Loss Account: Meaning/Definition
  • Identification of Profit And Loss Account Items
  • Preparation of Trading, Profit And Loss Account
  • Determination of Net Profit And Loss
  • Bad Debts And Provision For Bad Debts: Meaning
  • Meaning of Pre- Payments And Accruals & Distinctions Between Pre-Payment And Accruals
  • Adjustments In Profit And Loss Account
  • Provision For Depreciation On Fixed Assets: Meaning And Calculation of Depreciation
  • Balance Sheet: Meaning/Definition
  • Distinction Between Assets And Liabilities
  • Identification of Types of Assets And Liabilities
  • Preparation of Balance Sheet
  • Control Account
  • Features of Control Account
  • Uses of Control Account
  • Control Account Terminologies
  • Meaning of Depreciation
  • Reasons For Charging Depreciation
  • Methods of Calculating Depreciation
  • Meaning of Depreciation Account
  • Straight Line/Fixed Installment Method
  • Depreciation Account: Diminishing or Reducing Balance Method: Meaning, Formula, And Preparation
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