Unit 5 - Single Entry System

Lecture Session 1 : Concept of single entry system

Lecture Session2 : Concept of Double entry system of accounting

Practice Session 3 : Distinction between balance sheet and statement of affairs

Practice Session 4 to 6 : Practice: Ascertainment of profit/ Loss - Methods in single entry system

Practice Session 7 : Problems in statement of affairs method Analytical level

Practice Session 8 : Approaches to Conversion method

Lecture Session 9 : Steps in Conversion method

Lecture Session 10 to 12 : Practice: Significance of Conversion method, Preparation of BR account and Preparation of Total Debtors account

Lecture Session 13 : Preparation of BP account

Lecture Session 14 : Preparation of BR account and Total Debtors account

Practice Session 15 : Preparation of BP account and Total Creditors Account