CXC CSEC Principles of Accounts (POA) exam guide: Section 2: The Classified Balance Sheet
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CXC CSEC Principles of Accounts Exam Guide Section 2: THE CLASSIFIED BALANCE SHEET |
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SPECIFIC OBJECTIVES |
CONTENT
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| 1. | Explain the concept of a Balance sheet
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Definition and purpose of a Balance Sheet |
| 2. | Identify the components of a Balance Sheet;
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Definition and examples of Assets, Liabilities, Capital. |
| 3. | Use the Balance Sheet/Accounting equation;
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Balance Sheet equation A= C+L
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| 4. |
Construct a simple Balance Sheet;
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Preparation of Balance Sheets.
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| 5. | Give examples of different types of assets and liabilities;
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Definition and examples of: Fixed Assets, Currents Assets, Current Liabilities, Long-term Liabilities. |
| 6. | Construct classified Balance Sheets;
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Arrangements of Assets and Liabilities order of:
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| 7. | Determine which terms in a Balance Sheet will change as a result of various transactions. | Effect of transactions on Balance Sheet items – increase or decrease in terms while marinating the Balance Sheet equation.
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