CBT-Practice

JAMB Principles of Accounting · Section 1

Cash Book

Section A: Nature and Principles of Accounting

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Syllabus content and objectives

Official JAMB Principles of Accounting outline · Section A: Nature and Principles of Accounting

Contents / notes

  • Columnar Cash Books: single column
  • Columnar Cash Books: double column
  • Columnar Cash Books: three column
  • Discounts
  • Petty Cash Book and imprest system

Candidate objectives

  • Determine the cash float.
  • Differentiate between two-column and three-column cash books and explain how transactions are recorded in them.
  • Differentiate between trade and cash discounts.
  • Examine the effects of trade and cash discounts in the books of accounts.
  • Identify various petty cash expenses.
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