S.3 Entrepreneurship, Term 2
Introduction to Principles of Accounting
What you will learn
S.3 · Entrepreneurship · Term 2
Introduction to Principles of Accounting
Competency
The learner uses relevant books of original entry to process financial information gathered from source documents. PERIODS: 92
| No. | The learner should | Type |
|---|---|---|
| 1 | Understand bookkeeping and related accounts UnderstandingSkillsGeneric skills | UnderstandingSkillsGeneric skills |
| 2 | Appreciate the importance of bookkeeping and demonstrate the skill of cost accounting using spreadsheets KnowledgeUnderstandingValues & attitudesSkills | KnowledgeUnderstandingValues & attitudesSkills |
| 3 | Use accounting records UnderstandingSkills | UnderstandingSkills |
| 4 | Know the various source documents used in bookkeeping Knowledge | Knowledge |
| 5 | Prepare source documents KnowledgeUnderstandingGeneric skillsSkills | KnowledgeUnderstandingGeneric skillsSkills |
| 6 | Know the books of original entry Knowledge | Knowledge |
| 7 | Prepare books of original entry UnderstandingSkills | UnderstandingSkills |
| 8 | Know a ledger Understanding | Understanding |
| 9 | Appreciate the different types of ledgers Knowledge | Knowledge |
| 10 | Prepare ledger accounts UnderstandingSkills | UnderstandingSkills |
| 11 | Know a trial balance Understanding | Understanding |
| 12 | Understand the uses of a trial balance Knowledge | Knowledge |
| 13 | Prepare a trial balance UnderstandingSkills | UnderstandingSkills |
| 14 | Identify and correct errors in a trial balance KnowledgeUnderstandingSkills | KnowledgeUnderstandingSkills |
What do the labels mean?
Each learning outcome is tagged with what it builds: Knowledge (facts you can recall), Understanding (explaining why), Skills (things you can do), Values & attitudes, and Generic skills such as communication and critical thinking.
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