Course Content
TOPIC 1: INTRODUCTION
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Lesson 1: Introduction to Accounting
21:04
Lesson 2: Forms of Business Entities
12:09
Lesson 3: The Accountant’s Role and Ethics
17:56
End of Topic Quiz
ASSIGNMENT: INTRODUCTION TO ACCOUNTING AND FORMS OF BUSINESS ENTITIES
TOPIC 2: INTRODUCTION TO FINANCIAL REPORTING FRAMEWORK
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Lesson 4: Understanding the Conceptual Framework for Financial Reporting
18:13
Lesson 5: Elements and Qualitative Characteristics of Financial Statements
19:12
Lesson 6: Understanding the Purpose and Scope of IFRSs
06:28
Lesson 7: The IASB and the IFRS Standard-Setting Process
05:43
Lesson 8: Accounting Concepts/Principles
23:47
Lesson 9: The Companies Act and Financial Reporting Regulations
26:59
End of Topic Quiz
TOPIC 3: PRINCIPLES OF DOUBLE ENTRY AND ACCOUNTING SYSTEMS
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Lesson 8: The Accounting Equation and Double Entry System
04:57
Lesson 9: Preparation of Books of Account
11:12
Lesson 10: Cashbook and Bank Reconciliation
17:02
Lesson 11: Trial Balance and Error Correction
07:35
End of Topic Quiz
TOPIC 4: ADJUSTMENTS TO FINANCIAL STATEMENTS
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Lesson 12: Accruals and Prepayments
11:48
Lesson 13: Depreciation of Non-Current Assets
37:00
Lesson 14: Bad Debts and Provisions for Doubtful Debts
05:37
Lesson 15: Discounts and Their Treatment
16:03
End of Topic Quiz
TOPIC 5: INVENTORIES
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Lesson 16: Inventory Valuation and IAS 2
10:40
Lesson 17: Inventory Accounting and Disclosure
12:28
TOPIC 6: CORRECTION OF ERRORS AND SUSPENSE ACCOUNTS
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Lesson 18: Types of Accounting Errors
28:00
Lesson 19: The Suspense Account and Error Corrections
36:20
TOPIC 7: PREPARATION OF FINANCIAL STATEMENTS
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Lesson 20: Financial Statements for Sole Traders and Service Entities
18:30
Lesson 21: Manufacturing Accounts
11:03
Lesson 22: Financial Statements for Non-Profit Organizations
39:26
>>> Google Meet Clinics
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Fundamental Accounting Principles Online Discussion
>>> Past Course Work Papers
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Fundamental Accounting Principles
01:00:00
ACC1201 Fundamental Accounting Principles
About Lesson

This lesson introduces the core branches of accounting, including financial accounting, bookkeeping, cost accounting, and management accounting. It highlights their differences and interconnections, as well as the rationale for maintaining systematic financial records.

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