Page 39 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

Chapter Inventory accounting

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

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Introduction
The student will learn the meaning, types and terminologies. Also, the
student will learn how to prepare and maintain accounting records
related to equity-based investments. The competencies gained will
enable student to demonstrate the concepts and principles applied in
the accounting of investments, and prepare and maintain accounting
records related to equity-based investments.

Student’s activities

(a) Describe the concepts and principles applied in the
accounting of investments

(b) Prepare and maintain accounting records related to equity-
based investments

Teaching and learning resources

• Certificate of incorporation

• Dar es salaam stock exchange fliers

• Sample Investment Reports

Sample of:
• Share certificates

• Bank statements
• Business plan

Teacher’s Guide Form Five
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