There are two main classes of ledger accounts. These are i. Personal Accounts ii. Impersonal Account. Impersonal Accounts are sub-divided into two, namely real account and nominal account. (1) Personal Accounts: These are accounts in which transactions with persons and other businesses and organizations are recorded. Debtors and creditors’ accounts are typical examples. If the […]
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Classes of Ledger
THE LEDGER This is the principal book in which accounts are kept. These accounts are usually referred to as ledger accounts. They are so called because each occupies a specific page a number of pages or a section of a page in the ledger. Note: A balance Sheet, on the other hand is not a […]
SECOND TERM SCHEME OF WORKS SUBJECT: BOOK-KEEPING CLASS: SS 2 1. Revision of 1st Term work 2. Classes of ledger State classes of ledger Identification of the column of a ledger 3. Classes of ledger Posting of transaction into a ledger Working exercise. 4. Three column cash book Explain the column cash book Identification of […]
Content I. Choice of transportation ii. Document used in transportation in marketing. Choice of Transportation Marketing firms decision on the choice of transportation to make use of in transporting their products to the end-users is influenced by the following factors: i. The nature of the product: Perishability, durability, storage, the fragility of the product. ii. […]
Water Transport These include the speed boat, canoes, ships etc. that carry both heavy plants and machinery or lightweight products. Water transportation is the intentional movement of water over large distances, and is the process of moving people, goods, etc. by barge, boat, ship or sailboat over a sea, ocean, lake, canal, river, etc. Advantages […]
Content i. Air transport ii. Advantages and disadvantages of air transport. Air Transport These include the aeroplanes, cargo planes, helicopters, jets, etc. that carry high-priced speciality goods, machinery and industrial products etc. Air transport is an important enabler to achieving economic growth and development. Air transport facilitates integration into the global economy and provides vital […]
Content i. Meaning of transportation ii. Importance of transportation in marketing. Meaning of Transportation Transportation can be described as the physical movements of products from places of manufacturing to other channels of distribution to get to the hands of the ultimate users. This connotes the physical carriage of finished products from the place of manufacturing […]
1. _________ relates to backward movement of goods from users to producers? sakes channel reverse channel distribution facilitating channel dual-channel distribution 2. ___________ refers to the movement of products through more than one distribution channel to reach the same target consumers? sakes channel reverse channel distribution facilitating channel dual-channel distribution 3. _________ is part of […]
Content i. Channel of distribution – retailer ii. Functions of a retailer. Retailer A retailer, or merchant, is an entity that sells goods such as clothing, groceries, or cars directly to consumers through various distribution channels with the goal of earning a profit. … In general, retailers don’t manufacture the goods they sell. Functions of Retailer […]
Performance objectives Students should be able to: 1. State the meaning of distribution. 2. List the types of distribution. Content I. Distribution ii. Types of distribution. Distribution A distribution channel can be described “as an organized system of marketing institutions and their interrelationships that promote the physical flow of goods and services along with a […]