BUSINESS

Carlong Principles of Accounts for CSEC – With SBA, Study Guide, Exercises & DVD

Carlong Principles of Accounts for CSEC – With SBA, Study Guide, Exercises & DVD

Level: Secondary

Series Title: Carlong . . . for CSEC . . .

Subject: Business

ISBN: 978 976 638 102 8

Pages: 560

Age Group: 14 - 17 years

Published: 2011

Carlong Principles of Accounts for CSEC With Study Guide Exercises is a new textbook that follows the scope and sequence of the CSEC Principles of Accounts syllabus.
The book is accompanied by an exciting interactive DVD which complements the text and captures the live accounting world. On the DVD are varied videos and audio exercises that deal with topics that students may find challenging.
The textbook and DVD help to prepare students to do well in the examination and also provide a foundation for further studies in accounting.

Organization of the text

There are 3 parts in the book.

  • Part 1 prepares the student for the study of principles of accounts and gives advice on the use of appropriate accounting stationery. It is here that the student is introduced to the structure of the syllabus.
  • Part 2 deals with the 14 main teaching sections of the text and takes students through the entire accounting process. Topics covered include:
  •  accounting concepts
  •  the accounting cycle
  •  the balance sheet
  •  financial statement preparation, analysis and interpretation
  •  the trial balance
  •  books of original entry
  •  ledger adjustments
  • control systems
  • types of business organizations and their accounts
  • payroll accounting.
  • Part 3 focuses on the preparation for examinations with advice on how to balance accounts and interpret accounts balances. This part also presents a guide to the School Based Assessment (SBA), preparation for examinations and simulated examination question papers, inclusive of Paper 3 for private candidates.

Authors

James Chan
teacher of accounts for many years and worked as well at adjudicating Caribbean examinations. He is retired and lives in Guyana.
John V. Tracey
lectured at MIND in Kingston, Jamaica for many years. He taught at the secondary level for many years and is an experienced examiner of principles of accounts in regional examinations.

Key Features

  • Objectives and an overview are featured at the start of each section in the book.
    See the following pages for examples: 16, 40, 53, 95 - 96, 149 - 150, 199 - 200, 252 - 253, 295, 322, 361, 396, 412, 433, 463
  • Guides to the Key Content of each syllabus section.
    See the following pages for examples: 17, 41, 54, 96, 150, 200, 253, 296, 323, 362, 397, 413, 434, 464
  • Take Care! section which lists weaknesses that examiners find in students responses to examination questions.
    See the following pages for examples: 17, 41, 55, 97, 151, 201, 253, 296, 324, 362 - 363, 297, 413, 434 - 435, 464
  • Applying the Concepts feature giving opportunities to convert the theory to real-life examples of the use of accounts.
    See the following pages for examples: 38, 50, 91, 145, 192, 242, 286, 316, 353, 388, 409, 428, 457, 473
  • Numerous illustrations that demonstrate the principles of accounting and meet the requirements of the CSEC examinations.
    See the following pages for examples: 44, 57, 69, 71, 77, 86, 88 - 90, 108 - 111, 161, 172, 185, 189, 238, 254, 268, 309, 335, 373, 386, 402, 422, 456, 471
  • Sensitization to the use of computers in accounting and accounting software
    See the following pages for examples: 3038
  • A list of accounting terms frequently used in the CSEC examination.
    See the following pages: 3 - 5
  • General guidelines on preparing for the Principles of Accounts examination.
    See the following pages: 9 - 14, 129, 165, 477 - 489
  • Detailed and systematic guide to writing CSEC SBA projects. The SBA project outline demonstrates what is expected.
    See the following pages: 489 - 495
  • Careful headings and helpful annotations enhance understanding.
    See the following pages: 65, 101, 257 - 258
  • Comprehensive index/glossary of key terms provides quick references and definitions.
    See the following pages: 538 - 549
  • Avenues for practice and evaluation through practice exercises.
    See the following pages for examples: 50 - 52, 91 - 94, 146 - 148, 193 - 198, 243 - 251, 287 - 294, 317 - 321, 354 - 360, 389 - 395, 410 - 411, 429 - 432, 458 - 462, 474 - 47
  • Visual material such as tables, illustrations and photos throughout the text help to demonstrate the principles of accounting.
    See the following pages for examples: 27, 99, 209, 297 - 298, 314, 366, 399, 436 - 437

Look out For:

  • Accounting terms frequently used in the CSEC examination
  • Structured help in avoiding the pitfalls present in accounting and in writing accounting examinations
  • A summary of terms at the end of each section
  • Simulated examination test papers and simulated multiple-choice test papers
  • Clear, comprehensive textual explanations that encourage students to acquire the good habits of accounting early

Notes To Teachers:

To the Teacher

This study guide/workbook is prepared in an effort to improve students overall performance on the CSEC Principles of Accounts examination papers. We are aware of the weaknesses in the texts currently being used to prepare the students for this examination. One major area of weakness is the fact that these texts do not address, in a systematic way, the scope and sequence of the present CSEC Principles of Accounts syllabus.

This often proves problematic to you, the teacher, since in your imparting of knowledge you have to be guided by the syllabus. With this in mind, we have made every effort to ensure that the structure of this text progresses in the same way as the structure of the CSEC Principles of Accounts syllabus, and that the material forms a cohesive and comprehensive whole. We have published a text that is not only suitable for daily classroom use, but also for revision and practice, and, if appropriately used, will enhance your students performance and, hence, their chance of succeeding in the examination.

As a teacher, you are given insights into the objectives of each section, the very important aspects of a section and the main areas of weaknesses displayed by the students in the examination so that you will be better able to address these areas during your contact hours with the students. We have, furthermore, provided a wide range of exercises similar to those set by the examining body, including two simulated multiple-choice papers and three simulated problem-solving papers, to help you ensure that your students get much needed practice. The DVD-ROM which accompanies this book, contains additional simulated papers. All answers to the papers are also on the DVD-ROM.We do believe that as one of the persons with the overall responsibility for the success of the students, you will find this text to be quite an effective teaching and revision tool.

To the Student

Having been involved in the setting of the CSEC Principles of Accounts examination papers and the marking of students? scripts for 25 years, we are well aware of the many difficulties you experience in your effort to understand and learn the principles of accounts. It is with you in mind that we have set out to craft this text; a text that will serve to guide you into achieving high grades in the CSEC Principles of Accounts examination.

This book is written just for you. In this text, our aim is to provide you with a variety of exercises in the 14 sections on which you will be tested, so that you can practise to achieve success. Carlong encourages both teachers and students to give feedback on this book by writing to us on our website at www.carlongpublishers.com.

We are interested in satisfying your needs.

Preparation and advice

Having insights into the areas of weakness and the opportunity to work out similar questions before sitting the examination will certainly give you a tremendous advantage. The answers given to the simulated multiple-choice and problem solving questions are there to guide you. Do not simply copy the answers without attempting the problems for yourself as this will be self defeating.

Students should keep in mind while going through the text that the numbers used in the examples are not meant to be realistic but are for exercise purposes only.


You must ensure that you understand what each question requires of you. An understanding of the terms frequently used in the structuring of thequestions will help you.