Uhasibu

Mada

• Accounting For Royalties

  Mada 4

  • Meaning of royalties→
  • Minimum rent and short workings→
  • Accounting entries in the books of lessor→
  • Accounting entries in the books of lessee→

• Partnership Accounting

  Mada 7

  • Valuation of goodwill when admitting a new partner→
  • Methods of computing and accounting for goodwill→
  • Revaluation of partnership assets→
  • Dissolution of partnership→
  • The Gurner Vs Murray's case and Insolvency of partner in partnership dissolution→
  • Accounting for amalgamation of partneship→
  • Accounting for Retirement of Partnership→

• Payroll Accounting

  Mada 7

  • Concept of payroll accounting→
  • Employee's basic pay→
  • Calculations for Gross pay of an employee→
  • Calculations of various deductions from the employees pay→
  • Net pay Calculations→
  • Preparation of payroll account→
  • Preparation of cash payment analysis for employees→

• Container Accounts

  Mada 5

  • Meaning and Classes of Container→
  • Rates used in containers→
  • Important calculations in container account→
  • Methods for preparation of container accounts→
  • Treatment for containers in the statements of the financial position→

• Stock Valuation

  Mada 8

  • Concept of stock and stock valuation→
  • Stock taking system→
  • Measurement of stock→
  • Stock valuation methods→
  • Income statement showing the effects of stock error→
  • Stock estimation→
  • Stock valuation and insurance claim→
  • Stock group valuation→

• Company Accounts

  Mada 7

  • Introduction to companies account→
  • Raising of share capital→
  • Accounting entries for issued shares→
  • Accounting for Forfeiture and re-issue of shares→
  • Redemption of preference shares→
  • Redemption of Debentures→
  • Final Accounts of companies→

• Hire Purchase Accounting

  Mada 5

  • Nature of Hire purchase→
  • Calculation for interest in hire purchase→
  • Accounting entries for recording transactions→
  • Repossessions of Assets→
  • Final Accounts on Hire purchase→

• Cost Accounting

  Mada 4

  • Nature of cost and cost Accounting→
  • Break even point→
  • Costing for a manufacturing enterprise→
  • Simple cash budget→

• Computerized Accounting

  Mada 3

  • Some basic computer concepts→
  • The development of computerized accounting→
  • The design of computerized accounting system→

• Auditing

  Mada 6

  • Auditor's working paper→
  • Audit programs and procedures→
  • Audit sampling→
  • Auditing of items in the statement of financial position→
  • Audit report→
  • internal control system→