CAPE - Accounting - 2361 - tabs

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Accounting Unit 1

Module 1:         Accounting Theory, Recording and Control Systems

Module 2:         Preparation of Financial Statements

Module 3:         Financial Reporting and Interpretation

Accounting Unit 2

Module 1:         Costing Principles

Module 2:         Costing Systems

Module 3:         Planning and Decision Making

Examples of Responses to Questions in the Examinations
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Unit 1

Unit 2



Unit 2

Please be advised that the topic for the 2012 CAPE Accounting examination for Unit 1, Paper 03/2 is “Investigate the accounting and reporting practices of different forms of business organizations —General and limited partnerships, corporations and non-profit making organizations including non-governmental organizations (NGOs)”.

Accounting is the financial information system that provides relevant information to anyone who owns, manages or uses economic resources or engages in economic activity. The syllabus provides opportunities for students to acquire relevant competencies, attitudes and values for the work environment and to develop an awareness of the social and ethical responsibilities of accountants and users of financial information.  Additionally, the syllabus provides a foundation for further study of Accounting at pre-professional and professional levels.

This is a two-Unit syllabus. Each Unit is further subdivided into three (3) Modules.

Unit 1: Financial Accounting

Module 1          -           Accounting Theory, Recording and Control Systems

Module 2          -           Preparation of Financial Statements

Module 3          -           Financial Reporting and Interpretation

Unit 2: Cost and Management Accounting

Module 1          -           Costing Principles

Module 2          -           Costing Systems

Module 3          -           Planning and Decision Making