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Principles of Accounting CS

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Principles of Accounting CS

Principles of Accounting is a KASNEB CS Section 2 course. It helps students to prepare and interpret financial statements for different entities. We provide the best quality revision materials, past papers and PDF study notes. Download free KASNEB Principles of Accounting PDF notes and past papers now. We have CS PDF notes and past papers for the new KASNEB syllabus 2021.

KASNEB CS Section 2 Principles of Accounting New Syllabus 2021 covers the following topics:

  • Introduction to accounting – The nature and purpose of accounting – Users of accounting information and their respective needs – Accounting Standards and their purposes – Regulatory framework (ICPAK, IASB, IAESB, IPSASB) – Professional ethics – Principles; concepts and conventions underlying the preparation of accounting statements
  • Accounting procedures and techniques – Double entry book-keeping – The cash book; two and three column including cash journal – The ledger and their role in recording and summarizing, classifying accounting data – Books of original entry – Petty cash book
  • Computerized accounting
  • Preparation of financial statements and year-end adjustments
  • Confirming and correcting mechanism
  • Errors and correction of errors
  • Sole traders accounts
  • Partnership accounts
  • Introduction to simple company accounts
  • Manufacturing accounts
  • Financial statements of a not-for-profit organization
  • Incomplete records and single entry book keeping
  • Analysis of financial statements. Introduction to accounting ratios – Profitability ratios – Revenue ratios – Liquidity ratios
  • Preparation of cash flow statements (International Accounting Standard 7)
  • Public sector accounting
  • Emerging issues and trends in Principles of Accounting

KASNEB students aspiring to become company secretaries and enroll with the Institute of Certified Secretaries of Kenya (ICS-K) will find the Principles of Accounting course vital in this pursuit. We encourages the KASNEB students to prepare for CS Section 2 exams adequately. Additionally, students taking other courses like Certified Credit Professional (CCP), Certified Investment and Financial Analyst (CIFA), Certified Public Accountant (CPA) among other KASNEB certified courses will find these resources helpful.

CS students are ready to become competent professional company secretaries and practitioners both in public and private sectors. They are exposed to International Accounting Standards (IAS) and principles of accounting.

Many students have passed their exams while most organizations like colleges have benefited from the resources offered by the Pass Exams Team.

Other units or courses in CS Section 2 include:

After completion of KASNEB CS Section 2, the student advances to CS Section 3 which has the following units:

KASNEB CS Section 3 Revision papers and KASNEB CS Section 3 PDF notes are available.

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