O-Level

Accounting syllabus - O-Level, Cameroon

The full Accounting syllabus for O-Level in Cameroon: every topic and sub-topic you are expected to cover. Free to read.

What this syllabus covers

1. 1

   Introduction to Accounting

   • Nature and purpose
   • The accounting equation
2. 2

   Source Documents and Day Books

   • Source documents
   • Day books (journals)
3. 3

   Double-Entry Bookkeeping

   • The ledger
   • Classification of ledgers
4. 4

   The Cash Book

   • Types of cash book
   • Petty cash book
5. 5

   The Trial Balance

   • Preparation
   • Errors
6. 6

   Final Accounts of a Sole Trader

   • Trading and Profit & Loss Account
   • The Balance Sheet
7. 7

   Adjustments to Final Accounts

   • Accruals and prepayments
   • Depreciation
   • Bad debts and provisions
8. 8

   Bank Reconciliation

   • Reconciliation statement
9. 9

   Control Accounts

   • Sales and purchases ledger control
10. 10

    Incomplete Records

    • Statement of affairs
    • Conversion to double entry
11. 11

    Other Final Accounts

    • Manufacturing accounts
    • Non-profit organisations
    • Partnership accounts