Page 49 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

Chapter Branch accounting

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

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Introduction
The student will learn the meaning, nature, types and transactions
involved in branch accounts. Also, the student will learn how to prepare
accounting records related to businesses operating with branches. The
competencies gained will enable student to demonstrate understanding
of the concepts and principles applied in the accounting of businesses
operating with branches and have ability to prepare and maintain
accounting records related to businesses operating with branches.

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

• Corporate certificate
Sample of:

• Business license
• Branches billboards

Teacher’s Guide Form Five
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