Learn how money moves in a business! This subject teaches students how to record, organize, and understand financial information—essential for anyone interested in accounting, business, or entrepreneurship.
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Principles of Accounts (POA) provides students with the foundational skills in financial accounting, focusing on how businesses record, classify, summarize, and interpret financial data.
The syllabus emphasizes the double-entry system of bookkeeping, preparation of financial statements, and interpretation of results for sole traders, partnerships, and companies.
The Accounting Cycle (source documents, journals, ledgers, trial balance)
Double-Entry Principles and the Accounting Equation
Depreciation and Adjustments
Final Accounts (Trading, Profit & Loss, and Balance Sheets)
Bank Reconciliation and Control Accounts
Accounting for Sole Traders, Partnerships, and Non-Profit Organizations
Introduction to Companies and Limited Liability Concepts
Ratio Analysis and Interpretation of Financial Information
Business environment & organizational structure
Theories of management and motivation
Planning, communication, and control
Leadership and team dynamics
Unit 2 covers:
Production & operations management
Finance and accounting
Marketing management
Human resource management
Both units require exam prep for Paper 1 (Multiple Choice), Paper 2 (Essays), and Internal Assessments (IA).
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