Page 15 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

Chapter Concepts, theories and

One principles of accounting
Chapter One: The Concepts, theories and principles of accounting

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Introduction
The student will learn the conceptual framework of accounting
focusing on: objectives of general-purpose financial statements, users
and qualitative characteristics of useful accounting information.
The competencies gained will enable student to demonstrate an
understanding of concepts, theories and principles of accounting.

Student’s activities

Describe the conceptual framework of accounting

Teaching and learning resources

Sample of:

• Financial statements

• Financial reports

• Conceptual framework of accounting

Specific teaching techniques:
1. Internet and library search: This helps students to search
various information from the Internet. Guide students to search
reliable information by checking source of information. Reputable
information can be obtained from such as government agencies,

Teacher’s Guide Form Five
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