Basic Accounting (Core)

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Course Code: 
GEO 2210
Course Credit Units: 
3
Semester: 
Semester 2
Year of Study: 
Year 2
Undergraduate or Graduate Level: 
Undergraduate Level
Academic Programs: 
Course Discipline: 
Course Description & Objectives: 
  1. Record keeping; ledger income statement, balance sheet, assets and liabilities, analysis of simple financial statements. Interest discounts and commissions. 
  2. Simple and compound interest, calculation of discount and commissions. 
  3. Concept of Accounts; accounting cycle; inventories and firm assets; journals; ledgers. 
  4. Debt accounting. Financial accounting: trial balance, final accounts, receipts and payments; income and expenditure account. 
  5. Deprecations, reserves and provision; capital and revenue expenditure and receipts; manufacturing accounts; partnership accounts; bank reconciliation. 
  6. Internal audit and control procedures; budget and budgetary controls.
  7. Accounting practices of tourism establishments (tour and travel bureaus, hotels, motels, restaurants, etc);
  8. Review of accounting principles, accounting for sales, accounting for cash receipts, accounting for purchases, accounting for wages, departmentalized worksheet, reports to management.
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