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JSS1: BUSINESS STUDIES - 3RD TERM

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Lesson 4 of 5
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Double Entry Book-keeping | Weeks 6 & 7

At the end of the topic, the students should be able to;

  • Define double-entry bookkeeping.
  • Explain the following.
  • Double-entry treatment of Assets.
  • Double-entry treatment of Liabilities.
  • Double-entry treatment of Capital.
  • Double-entry treatment of Expenses.
  • Explain the meaning of Ledger.
  • List classes/types of Ledger.
  • Differentiate between Real and Nominal Ledger.
  • Draw a format of a Ledger.
  • Post into a ledger using Double entry system.
  • Post from Journal to Ledger.
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