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DEPARTMENT OF SOCIAL SCIENCESPRINCIPLES OF ACCOUNTSSCHEME OF WORK 2020 – 2021Term TwoSUBJECT: Principles of Accounts (POA)FORM: 4 DURATION: 1 TermCONTACT HOURS: 5 periods per weekNUMBER OF STUDENTS: 30 – 36 StudentsEXAMINING BODY: CXCTEXT BOOK: Principles of Accounts for Caribbean Examinations; Gaynelle Holdip & Cecelia Lamorell, Macmillan Caribbean.REFERENCE: Principles of Accounts for CSEC Self Study and Distance Learning-CXC CSEC POA Principles of Accounts with Answers by D. Ramgoonanan GENERAL OBJECTIVES:On completion of this programme each student should be able to:Apply accounting principles and procedures in business;Appreciate the importance of accountability in both public and private organisations;Grasp the significance of accounting as a tool for effecting control;Appreciate the use of accounting practice as a tool for efficient business management;Co-ordinate and interpret financial data which could be used for decision making by management.CERTIFICATION AND DEFINITION OF PROFILE DIMENSIONSKnowledge and ComprehensionThe ability to:State, list or identify accounting concepts, terms and principles;Define and explain accounting concepts, principles, theories and procedures;Demonstrate an understanding of basic accounting concepts, conventions and principles. Interpretation and AnalysisThe ability to:Select, organize and interpret accounting data presented in a variety of forms;Organize and present, logically and effectively, accounting ideas and arguments using verbal, graphical and numerical forms of communication.ApplicationThe ability to:(a) Apply accounting concepts and principles to analyse economic issues;(b) Apply accounting concepts, principles and theories to solve economic problems in various situations.FORMAT OF THE EXAMINATIONSPaper 01 – This paper will consist of 60 multiple-choice items. The paper will sample, proportionately, all sections of the syllabus. (1 hour 30 minutes) Paper 02 – This paper will be a problem solving paper with five (5) compulsory questions. Questions in each part will test all three profile dimensions. (3 hours)School-Based Assessment (SBA)Paper 03/1This component will focus on the assessment of the Interpretation and Analysis andApplication profile dimensions by means of a project or special assignment drawnfrom relevant objectives in the syllabus. MARK ALLOCATION OF PROFILESThe weighting of the profile dimensions are as follows:PROFILESPAPER 01PAPER 02PAPER 03 (SBA)TOTAL%Knowledge and Comprehension (KC)1525105025Interpretation and Analysis (IA)30502010050Application (A)1525105025TOTAL6010040200100SCHEME OF WORKTERM/WEEKUNIT/ TOPIC/ OBJECTIVES: the student should be able to:TEACHING STRATEGYASSESSMENTCOMMENTS/ STATUSFORM 4 Term 2W: 1Review of Term 1W: 2-3SECTION 3 – Books of Original EntryStudents will be able to…explain the uses of books of original entrydistinguish between cash and credit transactions; identify source documents related to books of original entry; prepare books of Original EntryExplain the treatment of totals from the Books of Original EntryPowerPoint SlidesNotes handout MS teamsDemonstration and PracticePractice QuestionsInteractive Online WorksheetsQuestioningW: 4-6SECTION 4 – Ledgers and Trial Balance Part 1Students will be able to…Describe the different Classifications of accounts i.e. personal, real, nominal), Identify the different types of LedgerState the uses of the different types of LedgersState the debit and credit rules for the different types of AccountsDistinguish between ledger and ledger accountsRecord transactions in accounts using double entry systempost information from books of original entry to ledger Balance and close ledger accountsPowerPoint SlidesNotes handout MS teamsDemonstration and PracticeWord SearchWorksheetQuizQuestioningW: 7-8SECTION 4 – Ledgers and Trial Balance Part 2Students will be able to…Differentiate between the cash and bank accountList advantages of using a cashbookList the source documents used for a cash bookDefine what is a chequeExplain what is a dishonoured chequeDifferentiate between discounts allowed and discounts receivedCalculate cash discountsExplain what is a contra entryPrepare a 3 column cash book with 100% accuracyBalance a 3 column cash bookExplain the balances in the cash bookPowerPoint SlidesNotes handout MS teamsDemonstration and PracticeWord SearchPowerPoint gameWorksheetQuizQuestioningW 9-10SECTION 4 – Ledgers and Trial Balance Part 3Students will be able to…Outline the purpose on the petty cash bookExplain the principles of maintaining the petty cash system using the imprest systemList expenses that are paid using the petty cashExplain what is a petty cash voucherPrepare a Petty Cash VoucherPrepare a petty cash book with 100% accuracyBalance a petty cash book with 100% accuracyRestore the petty cash float using the imprest system with 100% accuracyPowerPoint SlidesNotes handout MS teamsDemonstration and PracticeWord SearchPowerPoint gameWorksheetQuizQuestioningW 11-12SECTION 4 – Ledgers and Trial Balance Part 4Students will be able to…Define the term Trial balanceState the Purpose of a trial balanceOutline the limitations of a Trial balanceConstruct a Trial Balance using the balances from the ledger AccountsPowerPoint SlidesNotes handout MS teamsDemonstration and PracticeWord SearchPowerPoint gameWorksheetQuizQuestioningW 13END OF TERM 2 ................
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