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We are glad to present this new edition of Financial Accounting Study Text to candidates and lecturers appearing in Certified Public Accountants (CPA) Part I Section 1.
This edition has been prepared on the basis of the revised syllabus that was carried out recently by KASNEB. The Study Text guarantees appropriate depth and breadth of content and comprehensive coverage of the revised syllabus. To facilitate recapitulation and better grasp of the fundamental concepts, a large number of practice and revision exercises have been provided at the end of each chapter. For adequate preparation of the final examination, we advise the candidates to use this Study Text together with our CPA Section 1 Financial Accounting Revision Partner which contains KASNEB past paper examination questions and suggested solutions.
The general objective of Financial Accounting Paper No. 1 is to to equip the candidate with knowledge, skills and attitudes that will enable him/her to prepare financial statements for different entities.
Specifically a candidate who passes this paper should be able to prepare books of original entry and basic ledger accounts under double entry system, prepare basic financial statements of sole traders, partnerships, companies and manufacturing entities and not for profit organisations, comply with the regulatory framework in the accounting field, account for assets and liabilities and analyse financial statements by use of ratios and statement of cash flows. This book has been deliberately designed to assist the CPA candidates and lecturers appearing in Financial Accounting meet the above stated course objectives.
The concepts covered in this book have been expounded in video lectures available at www.manifestedpublishers.com. These video lectures can be downloaded on laptops and desktops for OFFLINE viewing.
Mobile phone users have an option of studying ONLINE from Manifested eLearning App available on Google playstore and Apple App store.
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