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CITN Principles of Accounting
Comprehensive preparation for CITN Paper A2: Principles of Accounting. Master double-entry bookkeeping, the accounting equation, trial balance extraction, error rectification, bank reconciliations, inventory valuation under IAS 2, incomplete records, and preparation of financial statements.
Course Overview
Comprehensive preparation for CITN Paper A2: Principles of Accounting. Master double-entry bookkeeping, the accounting equation, trial balance extraction, error rectification, bank reconciliations, inventory valuation under IAS 2, incomplete records, and preparation of financial...
What You'll Learn
- Master core principles and institutional applications of Conceptual Framework and Double Entry Bookkeeping Mechanics
- Master core principles and institutional applications of Accounting for Non-Current Assets and Depreciation
- Master core principles and institutional applications of Year-End Adjustments and Correction of Accounting Errors
- Master core principles and institutional applications of Bank Reconciliation, Control Accounts and Single Entry Incomplete Records
- Master core principles and institutional applications of Preparation of Financial Statements for Sole Traders and Companies
Requirements
- Registered student with the Chartered Institute of Taxation of Nigeria (CITN)
- Basic foundation in Nigerian taxation, accounting, or commercial law
- Access to current Nigerian tax statutes (CITA, PITA, VATA, Finance Acts) and reference cases
Earn Your Certificate
Showcase your skills with a certificate! Complete the course, submit your project, and earn your certificate. Here's a sample of what you'll receive to show off your accomplishments.
Course Curriculum
Open-access academic curriculum. All foundational lectures available to read free.
6 Chapters
•24 Lecture
•0s
1. Accounting Concept, Conventions, Bases and Qualitative Characteristics of Information
1. Theoretical & Conceptual Framework: Conceptual Framework, Fundamental Accounting Conventions & Qualitative Characteristics In financial reporting and professional accounting, the Conceptual Framework for Financial Reporting issued by the International Accounting Standards Board (IASB) and adopted in Nigeria under the Financial Reporting Council of Nigeria (FRCN) Act 2011 serves as the doctrinal...
2. The Accounting Equation, Classification of Assets, Liabilities, Equity, Income and Expenses
1. Theoretical & Conceptual Framework: The Accounting Equation, Element Classifications & Dual Aspect Paradigm At the mathematical and conceptual core of modern double-entry bookkeeping lies the Accounting Equation. Formulated systematically by the Franciscan friar Luca Pacioli in 1494 and developed into mathematical balance sheet theory, the accounting equation represents the immutable balance be...
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3. Double Entry Bookkeeping Mechanics: General Journal, Subsidiary Books and Ledgers
1. Theoretical & Conceptual Framework: Double Entry Bookkeeping Mechanics: Prime Books, General Journal & Ledger Architectures The operational foundation of accounting systems and verifiable tax auditing rests upon the mechanics of Double-Entry Bookkeeping. In accounting information systems, financial data flows through a rigorous, sequential four-stage processing pipeline: (1) Source Documents (i...
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4. Trial Balance Construction, Functions, Extraction and Detection of Bookkeeping Errors
1. Theoretical & Conceptual Framework: Trial Balance Construction, Functions, Extraction & Detection of Bookkeeping Errors In the technical discipline of financial accounting, the Trial Balance represents a critical quality-assurance schedule extracted from the general ledger at the end of an accounting period. It lists all ledger accounts alongside their respective debit or credit balances, servi...
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Instructor
PAMCET Learning Team
Institutional Course Curation · PAMCET
Qualifications:
PAMCET Learning Team — Institutional Course Curation, Digitpen Hub LtdMy Skills:
- Curriculum Curation
- Course Content Review
- Learning Outcome Design
- Course Publishing & Quality Assurance
- Platform Content Operations
Reviews
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Free$7.5100% Off
Certificate available separately for $30 after completionCourse Includes
6 Chapters
24 Lectures
1 week
Skill Level beginner
Taught in English
Lifetime Access
Certification of Completion
Category: CITN Foundation
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