Certified Public Accountant
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Certified Public Accountant 7
Latest notes & summaries Certified Public Accountant
ENTERPRENUERSHIP 
- Entrepreneurship is the act or process of identifying business opportunities and getting the 
necessary resources to start a business such as a welding, bicycle repair, plumbing etc 
- An entrepreneur is the person who identifies business opportunities and get the necessary 
resources holder to start the business 
- Entrepreneurship is a discipline which is growing at a faster rate because formal employment are 
decreasing 
- The course in art equipping the trainee with neces...
- Class notes
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Certified Public Accountant•Certified Public Accountant
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ENTERPRENUERSHIP 
- Entrepreneurship is the act or process of identifying business opportunities and getting the 
necessary resources to start a business such as a welding, bicycle repair, plumbing etc 
- An entrepreneur is the person who identifies business opportunities and get the necessary 
resources holder to start the business 
- Entrepreneurship is a discipline which is growing at a faster rate because formal employment are 
decreasing 
- The course in art equipping the trainee with neces...
The concave (to the origin) shape of the curve stems from an assumption that resources are not perfectly 
occupationally mobile. 
Points outside the P.P frontier (to the North East) are unattainable under the present technical know-how. 
Points inside it say, H, would be inefficient since resources are 
not being fully employed, resources are not being properly used, or outdated production techniques are 
utilized. 
If production is on the frontier the resources are being fully utilized. Points ...
- Class notes
- • 395 pages's •
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Certified Public Accountant•Certified Public Accountant
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The concave (to the origin) shape of the curve stems from an assumption that resources are not perfectly 
occupationally mobile. 
Points outside the P.P frontier (to the North East) are unattainable under the present technical know-how. 
Points inside it say, H, would be inefficient since resources are 
not being fully employed, resources are not being properly used, or outdated production techniques are 
utilized. 
If production is on the frontier the resources are being fully utilized. Points ...
CHAPTER 1 
NATURE PURPOSE AND CLASSIFICATION OF LAW 
Introduction 
By the end of this topic the learner should be in a position to answer the following questions 
from general detailed perspective. 
 What do you understand by the term law? 
 What are the distinct features of law that make it what it is? 
 Explain using relevant examples, the various ways in which law in your country is 
classified? 
 Explain the relation that exist between law, morality and ethics, citing various exa...
- Class notes
- • 46 pages's •
-
Certified Public Accountant•Certified Public Accountant
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CHAPTER 1 
NATURE PURPOSE AND CLASSIFICATION OF LAW 
Introduction 
By the end of this topic the learner should be in a position to answer the following questions 
from general detailed perspective. 
 What do you understand by the term law? 
 What are the distinct features of law that make it what it is? 
 Explain using relevant examples, the various ways in which law in your country is 
classified? 
 Explain the relation that exist between law, morality and ethics, citing various exa...
THE NATURE OF COST ACCOUNTING AND MANAGEMENT 
ACCOUNTING 
Cost accounting can be defined within the accounting system as internal reporting for use in 
management planning, control, and in making routine and non-routine decisions, and external 
reporting to the extent that its product-costing function satisfies external reporting requirements for 
reporting to shareholders, government, creditors, investors and various outside interested parties. 
Cost is the measurement of the sacrifice of econo...
- Class notes
- • 264 pages's •
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certified public accountant•certified public accountant
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THE NATURE OF COST ACCOUNTING AND MANAGEMENT 
ACCOUNTING 
Cost accounting can be defined within the accounting system as internal reporting for use in 
management planning, control, and in making routine and non-routine decisions, and external 
reporting to the extent that its product-costing function satisfies external reporting requirements for 
reporting to shareholders, government, creditors, investors and various outside interested parties. 
Cost is the measurement of the sacrifice of econo...
GENERAL OBJECTIVE 
This paper is intended to equip the candidate with the knowledge, skills and attitude that will enable 
him/her to apply the principles of credit management in the financial sector 
LEARNING OUTCOMES 
A candidate who passes this paper should be able to: 
 Analyse different credit applications 
 Extend different credit facilities for different customers 
 Apply credit management skills in the context of asset financing 
 Assess the impact of microfinance in promotin...
- Class notes
- • 131 pages's •
-
Certified Public Accountant•Certified Public Accountant
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GENERAL OBJECTIVE 
This paper is intended to equip the candidate with the knowledge, skills and attitude that will enable 
him/her to apply the principles of credit management in the financial sector 
LEARNING OUTCOMES 
A candidate who passes this paper should be able to: 
 Analyse different credit applications 
 Extend different credit facilities for different customers 
 Apply credit management skills in the context of asset financing 
 Assess the impact of microfinance in promotin...
Summary of accounting for Installment sales
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- Summary
- • 2 pages's •
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Certified Public Accountant•Certified Public Accountant
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Advanced Financial Accounting and Reporting Summary• By paoelo
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Summary of accounting for Installment sales